Wp/19279/2015 Of Sri Nitin Kumar Sanghvi v. Commissioner Of Income Tax

1] IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE I DAY OF JULY 2015 BEHKORE, THR HON’BLEB MR. JUSTICK RAM MOHAN RBDDY WRIT PETITION No.19279/2015 (TIT)BE ITWEH SRI. NITIN KUMAR SANGHVI.AGED ABOUT 60 YEARS, 9/O LATE SHA VARJIVANDAS SANGHVI, SAMRAT GROUND FLOOR,BAJAJ ROAD KANDIVALI(W),MUMBAI-400 O67.SAMRAT GROUND FLOOR,BAJAJ ROAD KANDIVALI(W),MUMBAI-400 O67. ... PETITIONER (By Sri. NATARAJA BALLAL, ADV.,) AND 1,COMMISSIONBR OF INCOME TAXKARNATAKA (CENTRAL),KARNATAKA (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD,BANGALORE-560 OO1.BANGALORE-560 OO1. ?)DEKREPUTY COMMISSIONER OF INCOME TCENTRAL CIRCLE, ATTAVAR,MANGALORE — 575 OO1.CENTRAL CIRCLE, ATTAVAR,MANGALORE — 575 OO1. 34DEPUTY DIRECTOR OF INCOME TAX (INV)C.R. BUILDING, ANNEXE N.G. ROAD,ATTAVAR, MANGALORE —- 575 OO1.C.R. BUILDING, ANNEXE N.G. ROAD,ATTAVAR, MANGALORE —- 575 OO1. 4 ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1/2, C.R. BUILDING ANNEXE N.G. ROAD, ATTAVAR, MANGALORE — 9795 OO1. —. RESPONDENTS (By Sri. E.I. SANMATHI, ADV..,) | THIS WRIT PETITION [IS FILED UNDER ARTICLES 229& 227 OF THRE CONSTITUTION OF INDIA PRAYING TOQUASH THE NOTICE DTD.7.4.2015 ISSUED BY THE R-4)VIDE:ANNBX-ATO.THRPETITION.DIRECTTHRRESPONDENTS TO RBFUND THR AMOUNT WITHHBLD BY|THEM TO THE TUNE OF R3S.11,02,470/- ALONG WITHINTBREST AT 18% P.A. FROM THR DATR OF RBFUND TILL|ACTUAL PAYMENT & ETC., THIS WRIT PETITION COMING ON FOR PRELIMINARYHEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The only point canvassed by the learned counselfor petitioner is that the notice dated 07.04.2015 is|beyond the period of two years as contemplated byclause (a) of sub section (1) of Section 153B of theIncome Tax Act, 19061. Reserving liberty to the|petitioner to raise such a plea before the authority in response to the notice, Annexure-A, which if made,there is no reason to believe that the authority wouldnot consider and pass orders in accordance with law,|petition is accordingly|disposed off kem sd/-|JUDGE|