Wp v. The Income Tax Officer
High Court
10 Feb 2021 In favour of: Revenue
Forum / Bench
High Court · karnataka_bng_old
Parties
Wp v. The Income Tax Officer
Date of order
10 Feb 2021
Assessment year(s)
2014-15, 2014-2015
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Wp v. The Income Tax Officer, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10 DAY OF FEBRUARY, 2021
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV
-WRIT PETITION No.2763/2021 (TIT)
BETWEEN:
Mr. Malasani Sanjeeva Setty Nagaraj, S/o M. Sanjeeva Setty, Aged about 61 years, Residing at: Bhadra Sai, JCR Extention, Chitradurga.
… Petitioner
(By Sri Harish V.S., Advocate)
AND:
The Income Tax Officer, ITO Ward 1, Aayakar Bhavan, Tamatkal Road, Medehally, Chitradurga - 577 502.
… Respondent
This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the impugned order passed by the respondent disposing of the objections filed by the petitioner, dated 10.12.2019, for the Assessment Year 2014-15 vide Annexure-D and consequently declare that the proceedings initiated by the respondent under Section 148 of the Income Tax Act against the petitioner for the Assessment Year 2014-2015, is illegal and bad in law and etc.
This Writ Petition coming on for orders this day, the Court, made the following:
ORDER
Petitioner has filed a memo, which reads as follows:
"The petitioner humbly prays that this Hon'ble Court may be pleased to permit the petitioner to withdraw the above writ petition, granting leave/liberty to the petitioner to file an application for settlement under the Vivad Se Vishwas Scheme, and avail the benefit of the Scheme and further reserving liberty to seek restoration of the above writ petition at an appropriate stage, in an event the settlement under the Scheme does not materialise so as to meet the ends of justice."
2.In light of the said memo, petition is dismissed. Liberty is reserved to initiate proceedings regarding the same cause of action, if settlement under the Vivad Se Vishwas Scheme does not materialise.
In light of the memo filed, office objections are overruled.
VP
Sd/-
JUDGE
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