Wp/29481/2023 Of Sri. Chandrashekhar v. Joint Commissioner Of Income Tax

Digitally signedby VIJAYA PLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5 DAY OF JULY, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV -WRIT PETITION NO. 29481 OF 2023 (TIT)BETWEEN: 1. SRI. CHANDRASHEKHAR S/O LATE T LAKSHMANA AGED ABOUT 56 YEARS R/AT FLAT NO 402 LAA ROYAL MANOR 11TH CROSS 11TH MAIN HAL 2ND STAGE, INDIRANAGAR BENGALURU-560038. …PETITIONER (BY SRI. A MAHESH CHOWDHARY., ADVOCATE) AND: 1. JOINT COMMISSIONER OF INCOME TAX RANGE 1, CENTRAL CIRCLE CR BUILDING NO 1 INCOME TAX DEPARTMENT QUEEN ROAD BANGALORE-560001. …RESPONDENT (BY SRI. M.DILIP, JR. STANDING COUNSEL) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO i) QUASH THE NOTICE ISSUED BY THE R1 AUTHORITY BEARING NO. ITBA/COM/F/2021-22/1042147624(1) DATED 30/03/2022 FOR THE A.Y. 2018-19 VIDE ANNEXURE-A AS THE SAME IS BAD IN THE EYES OF LAW, ARBITRARY AND WITHOUT JURISDICTION. ii) DECLARE THE ACTS OF THE RESPONDENT AUTHORITY AS ARBITRARY, ILLEGAL, BAD IN THE EYES OF LAW AND WITHOUT JURISDICTION. GRANT AN INTERIM PRAYER TO STAYING THE OPERATION OF THE IMPUGNED NOTICE BEARING NO.ITBA/COM/F/2021-22/1042147624(1) DATED 30/03/2022 FOR THE A.Y. 2018-19 VIDE ANNEXURE-A ISSUED BY RESPONDENT AUTHORITY AND ANY CONSEQUENTIAL PROCEEDINGS PENDING DISPOSAL OF THE INSTANT PETITION. THIS PETITION IS COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Learned counsel for the petitioner files a memo which reads as hereunder: "The counsel for the petitioner humbly seeks leave of this Hon'ble Court to withdraw the instant petition as the assessment order has been passed and challenged before this Hon'ble High Court. The memo may be considered in the interest of justice and equity." 2.In light of the memo filed, petition is dismissed. All contentions are kept open. Sd/- JUDGE