Wp/15384/2014 Of G.narayana Reddy v. The Commissisoner Of Income Tax (Central)

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATEBD THIS THE 2 DAY OF AUGUST, 2015) BEFORE THE HON’BLE MR. JUSTICE AS BOPANNA WRIT PETITION NO.15384/2014 (GM-RES) BETWEEN: (VG.NARAYANA REDDS/O GOVIDA REDDY|AGEI)D ABOUT 53 YEARNO. 908, SRI RENUKA LAKSHI KRUPA,BANSAWADI, OMBR LAYOUT)80 FEET ROAI)BANGALORE-560003 .. PETITIONER (BY SRI. B LSANJEEVM, ADV.) AND: 1.THR COMMISSISONER OFINCOME TAX (CENTRAL)IT DEPARTMENTQUEENS ROADBANGALORE-560001|INCOME TAX (CENTRAL)IT DEPARTMENTQUEENS ROADBANGALORE-560001| 2)THER DEPUTY COMMISSIONEROF INCOME TAX!CENTRAL CIRCLE 1 (2),QUEENS ROADBANGALORE-560001|OF INCOME TAX!CENTRAL CIRCLE 1 (2),QUEENS ROADBANGALORE-560001| 34TAX RECOVERYD OFFICKR CRENTRAL RANGE-1) FLOOR, CENTRAL REVENUEBUILDINGS ANNEXE,QUEENS ROADBANGALORE-560001 |) FLOOR, CENTRAL REVENUEBUILDINGS ANNEXE,QUEENS ROADBANGALORE-560001 | .. RESPONDENTS (BY SRI. ER TSANMATHI, ADV. FOR R1 TO 3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &227 OF THE CONSTITUTION OF INDIA, WITH A PRAYER TO}CALL FOR THE RECORDS; QUASH NOTICE DT.24.2.2014 ISSUED|BY THER R-3 VIDE ANNX-A AND DIRECT THE. R-1 TO CONSIDETHR REPRESENTATIONS OF THER PETITIONER DT.20.3.2014 &24.3.2014 MADE U/S 220 (2A) OF THE ACT (VIDE ANNX-D & F)|AFTER GIVING HIM AN OPPORTUNITY OF BEING HBARD IN|THE MATTER. THIS WRIT PRTITION COMING ON FOR PRELIMINARYHEARING IN ‘B’ GROUP THIS DAY, THE COURT MADE THE|FOLLOWING:| ORDER The petitioner is before this Court assailing the auction notice dated 24.02.2014 and is also seeking that| the representations dated 20.03.2014 and 24.03.2014|made under Section 220 (2A) of the Income Tax Act be|considered after providing opportunity to the petitioner. 2. This Court at the first instance while directing notice had stayed the sale notice dated 24.02.2014 vide| Annexure-A. In that view, the auction which was| proposed on 27.03.2014 has not taken place and as such,|the sale notice as issued does not subsist at this juncture. 3. Insofar as the prayer seeking consideration of therepresentations, learned counsel for the respondents|brings to the notice of this Court the communications|dated 21.03.2014 and 25.03.2014 wherein the petitioner|has been informed that his request for waiver of interest|cannot be considered. 4. It that be the so, the representations made by thepetitioner has been considered and disposed of. If at all)the petitioner has any grievance with regard to such orderpassed against him, 1t would be open for the petitioner toassail the same in accordance with law. Reserving such liberty, the petition stands disposed ot.. Sd/-| JUDGE|