Wp/18323/2023 Of Manukumar Velayudhan Nair v. The Additional Commissioner Of Income Tax
High Court
22 Jan 2025 In favour of: Revenue
Forum / Bench
High Court · karnataka_bng_old
Parties
Wp/18323/2023 Of Manukumar Velayudhan Nair v. The Additional Commissioner Of Income Tax
Date of order
22 Jan 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wp/18323/2023 Of Manukumar Velayudhan Nair v. The Additional Commissioner Of Income Tax, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Writ petition is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Digitally signedbyMARIGANGAIAHPREMAKUMARILocation: HIGHCOURT OFKARNATAKA
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 22 DAY OF JANUARY, 2025 BEFORE
THE HON'BLE MR JUSTICE S.G.PANDIT
-WRIT PETITION NO. 18323 OF 2023 (TIT)
BETWEEN:
MANUKUMAR VELAYUDHAN NAIR S/O VELAYUDHAN NAIR, AGED ABOUT 55 YEARS FLAT NO.A 203 SAROJ SYMPHONY APARTMENTS, IMADIHALLI ROADM, NAGANDANA HALLI, WHITE FIELD, BANGALORE-560066.
…PETITIONER
(BY SRI. JAGADEESH G.S., ADV.)
AND:
1. THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 3(3), BANGALORE, NO. 59, HMT BHAVAN, 4 FLOOR, BALLARI ROAD, GANGA NAGAR, BENGALURU KARNTAKA-560032.
2. NATIONAL FACELESS ASSESSMENT CENTRE (AS NATIONAL FACELESS PENALTY CENTRE), INCOME TAX DEPARTMENT, NORTH BLOCK, NEW DELHI, REP. BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NA FAC), DELHI- 110001.
3. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC CENTRALIZED PROCESSING CENTRE, BENGALURU PRESTIGE ALPHA NO.48/1, 48/2 BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU-560100.
4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, BANGALORE C.R. BUILDING, NO.1, QUEENS ROAD, BENGALURU-560001.
5. UNION OF INDIA REP. BY ITS SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT NEW DELHI-110001.
(BY SRI. RAVIRAJ Y. V., ADV. SRI M. DILIP, ADV. FOR R1 TO 4
SRI PREETHA MAHADEVAN, ADV. FOR R5)
…RESPONDENTS
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE PENALTY ORDER NO. ITBA/PNL/F/271D/2023-24/1054542079(1) DATED 24.07.2023 ISSUED BY THE R-2 TO THE PETITIONER VIDE ANNX-G AND DIRECTING THE R-2 TO FURNISH COPY OF THE RECORDING OF PERSONAL HEARING OF THE PETITIONER CONDUCTED THROUGH VIDEO CONFERENCE ON 14.07.2023 TO THE PETITIONER EXPEDITIOUSLY AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE S.G.PANDIT
NC: 2025:KHC:2635
WP No. 18323 of 2023
ORAL ORDER
Learned counsel for the petitioner files memo dated
21.01.2025 seeking leave of this Court to withdraw the writ petition.
2. Memo is placed on record.
3. Writ petition is dismissed as withdrawn.
Sd/-
(S.G.PANDIT) JUDGE
NC CT:bms List No.: 1 Sl No.: 60
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