Wp/111696/2019 Of Smt.draupati v. The Joint Commissioner Of Income Tax

NC: 2024:KHC-D:12048WP No. 111696 of 2019 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 23 DAY OF AUGUST, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI -WRIT PETITION NO. 111696 OF 2019 (TRES) BETWEEN: SMT. DRAUPATI W/O ASHOK DEEPALI, AGE ABOUT 45 YEARS, OCC: H.H., R/O: JUNI PETH, RAMDURG, TQ: RAMDURG, DIST: BELAGAVI. …PETITIONER (BY SRI. RAGHAVENDRA.A.PUROHIT., ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF INCOME TAX, SHASTRI NAGAR, DEVOOR BUILDING, BEHIND GODAVARI HOTEL, ATHANI ROAD, VIJAYAPURA, DIST: VIJAYAPURA. 2. THE OFFICE OF THE INCOME TAX, Digitally signed byPREMCHANDRA M RINCOME TAX DEPARTMENT, Location: HIGHNAVANAGAR, BAGALKOTE, COURT OFKARNATAKADIST: BAGALKOTE. 3. THE PRINCIPAL, CCIT-KARNATAKA AND GOA REGION, C-3, DONACYNTHIA, NO.35, PRIMROSE ROAD, BENGALURU-025. …RESPONDENTS (BY SRI. Y.V.RAVIRAJ AND SRI. M.THIRUMALESH., ADVOCATES R1-R3; SRI. NEELENDRA.D.GUNDE., ADVOCATE FOR R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Raghavendra.A Purohit., learned counsel for the petitioner and Sri.Neelendra D.Gunde., learned counsel for respondent No.4 have appeared in person. Sri.M.Thirumalesh., learned counsel on behalf of Sri.Y.V.Raviraj., for respondents 1 to 3 has appeared through video conferencing. 2. The captioned Writ Petition is filed seeking a Writ of Mandamus directing respondents 3 and 4 to consider the representations dated:14.07.2016, 28.10.2016 and 22.05.2017 submitted by the petitioner vide Annexures-E, E1 and E2. 3. Learned counsel for the respective parties urged several contentions. Heard, the contentions urged on behalf of respective parities and perused the Writ papers with utmost care. - 3 - NC: 2024:KHC-D:12048 4. Suffice it to note that, the representations are submitted by the petitioner before the Income Tax Officer, Bagalkote requesting to furnish documents such as Assessment order for the year 2013-14, Audit Report and Partnership Deed in respect of assessee M/s.Shree Ganesh Stores, Bagalkote. The Income Tax Department has declined to consider the representation. In my view, the rejection is just and proper. The reason is simple. The information sought by the petitioner pertains to third party and there is no public action involved in the Assessment Order, Audit Report, and Partnership Deed as the same is personal and held in the fiduciary capacity. Hence, such a Mandamus cannot be issued. Therefore, the Writ Petition is liable to be dismissed. 5. Resultantly, the Writ Petition dismissed. MRP LIST NO.: 3 SL NO.: 32 Sd/- (JYOTI MULIMANI) JUDGE