Wp/23918/2021 Of Sri Sambhav Kumar v. Income-Tax Officer

IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 9[TH|]DAY OF FEBRUARY, 2022BEFORE. THE HON BLE MR.JUSTICE S. SUNIL DUTT YADAV|%WRIT PETITION No.23918/2021 (TIT) BETWEEN SRI SAMBHAV KUMARS/O MANEKCHAND|AGED ABOUT 46 YEARS.RESIDING AT NO.5,BAZAR ROAD, VIJAYAPURA,BENGALURU - 560 035. PETITIONER| (BY SRI MOHAMMED MUJASSIM, ADVOCATE) 1.INCOME-TAX OFFICER WARD 6(3)(1), BANGALORE BMTC BUILDING, | 80 FEET ROAD, 6TH BLOCK,NEAR KHB GAMES VILLAGEKORAMANGALABENGALURU - 560 095.NEAR KHB GAMES VILLAGEKORAMANGALABENGALURU - 560 095. 2.PRINCIPAL COMMISSIONER OF INCOME-TAX - 6,. BANGALORE BMTC BUILDING, |8O FEET ROAD, 61TH BLOCK,NEAR KHB GAMES VILLAGEKORAMANGALA8O FEET ROAD, 61TH BLOCK,NEAR KHB GAMES VILLAGEKORAMANGALA BENGALURU - 560 095. 3.CENTRAL BOARD OF DIRECT TAXES. DEPARTMENT OF REVENUE MINISTRY OF FINANCE UNION OF INDIA. NORTH BLOCK, ~ NEW DELHI - LLOQ OQO REPRESENTED HEREIN BY ITS |CHAIRPERSON.CHAIRPERSON. —_ RESPONDENTS (BY SRI K.V. ARAVIND, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 2276 OFTHE CONSTITUTION OF INDIA, PRAYING TO QUASH_) THIMPUGNED NOTICE DATED 30.03.2021 ISSUED UNDER SECTION|148 OF THE INCOME TAX ACT 1961 BY THE R-1 WHEREBY THE.R-1 IS SEEKING TO INITIATE RE-ASSESSMENT PROCEEDINGS|UNDER SECTION 14/7 OF THE ACT 1961 FOR THE ASSESSMENTYEAR 2O1L/-L8 AND ALLOW THE SAID RELIEF AND RENDERJUSTICE ANNEXURE-A AND ETC. THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY,THE COURT, MADE THE FOLLOWING: ORDER Learned counsel for the petitioner has filed a memo.for withdrawal, whicn reads as follows: “The petitioner humbly submits the petitioner.has sought for reasons recorded for issuing the.reassessment notice. Hence, the petitioner may|be permitted to withdraw the petition with libertyto challenge the same in the due course, in the|interest of justice and equity.| 3 In light of the same, petition is.dismissed, It is.clarified that the petitioner is entitled to pursue remedy asper law as regards the impugned action of the respondent. Sd/-| JUDGE VP