Wp/14369/2022 Of Smt Mahalakshmi Ramamurthy (Since Deceased) v. Income Tax Dept

Digitallysigned byNARASIMHAMURTHYVANAMALALocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17 DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD -WRIT PETITION NO. 14369 OF 2022 (TIT) BETWEEN: SMT MAHALAKSHMI RAMAMURTHY (SINCE DECEASED) W/O R RAMAMURTHY REPRESENTED BY HER SON MR ARJUN RAMAMURTHY S/O LATE AIR MARSHALL R RAMAMURTHY AGED ABOUT 57 YEARS RESIDING AT NO.1489 BELLEAU ROAD GLENDALE, CALIFORNIA 91206, USA REPRESENTED BY HIS GPA HOLDER MR KRISHNAMURTHY SUBRAMANYAM S/O LATE S. SUBRAMANYAM AGED ABOUT 73 YEARS R/AT FLAT NO. 203, SHASHIKIRAN APARTMENTS 18 CROSS MALLESWARAM BANGALORE-560003 MOBILE NO. . …PETITIONER (BY SRI. HARIKRISHNA S HOLLA.,ADVOCATE) AND: 1. INCOME TAX DEPT. GOVERNMENT OF INDIA MINISTRY OF FINANCE GOVERNMENT OF INDIA MINISTRY OF FINANCE GOVERNMENT OF INDIA HMT BHAVAN NO.59 BELLARI ROAD GANGANAGAR BANGALORE-560032 REPRESENTED BY ITS CHIEF CONTROLLER. 2. THE INCOME TAX OFFICER WARD NO.5(3)(4) GOVERNMENT OF INDIA MINISTRY OF FINANCE HMT BHAVAN NO.59 BELLARI ROAD, GANGANAGAR REPRESENTED BY ITS BANGALORE-560032. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH ASSESSMENT ORDER DATED 31.3.2022, CALLING UPON PETITIONER TO PAY ADDITIONAL TAX OF RS.3,43,173/- FOR THE ASSESSMENT YEAR 2015-2016, ITBA/AST/S/147/2021-22/1042285077(1) INCLUDING INTEREST OF RS.3,22,524/- VIDE ANNEXURE-N AS NULL AND VOID; DECLARE THAT LEVY OF INTEREST BY THE RESPONDENT AFTER THE MATTER IS CONCEALED PARTICULARS OF INCOME AND FURNISHING ENUMERATED PARTICULARS BY THE DECEASED MOTHER UNDER SECTION 234A IS WITHOUT JURISDICTION ARBITRARY AND CONTRARY TO LAW. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER On perusal of the memo dated 09.12.2022, the petition stands dismissed as withdrawn. Sd/- JUDGE AN/-