Wp/3980/2021 Of Ms. Latha Shivanna v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25 DAY OF FEBRUARY 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV -WRIT PETITION No.3980/2021 (TIT) BETWEEN: Ms. Latha Shivanna, Wife of Shri Subbegowda Shivanna Aged about 49 years, # 480, 5[th ]Main, 9[th ]Cross, Dollars Colony, RMV 2[nd] Stage, Bengaluru - 560 094. … Petitioner (By Sri Gautam S. Bharadwaj, Advocate) AND: 1. The Principal Commissioner of Income Tax, 3[rd] Floor, Central Revenue Building, Queens Road, Bengaluru - 560 001. 3[rd] Floor, Central Revenue Building, Queens Road, Bengaluru - 560 001. 2. The Tax Recovery Officer, Central Circle 2(2), Central Revenue Building, Queen's Road, Bengaluru - 560 001. Central Circle 2(2), Central Revenue Building, Queen's Road, Bengaluru - 560 001. 3. Assessing Officer, Central Circle 2(2), Central Revenue Building, Queens Road, Bengaluru - 560 001. Central Circle 2(2), Central Revenue Building, Queens Road, Bengaluru - 560 001. … Respondents (By Sri K.V. Aravind, Advocate) This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the impugned order dated 15.12.2020 issued by the R-2 attaching residential property bearing No.1001 B Block Vaishnavi Splendour, Bengaluru which is annexed as Annexure-A and etc. This Writ Petition coming on for orders this day, the Court made the following: ORDER The petitioner has sought for issuance of a writ of certiorari to quash the order dated 15.12.2020 at Annexure-A. In the alternative and without prejudice to prayer (A), the petitioner has sought for issuance of a writ of mandamus to consider the application dated 05.02.2021 made under Rule 66(2) of the Second Schedule to the Income Tax Act, 1961 produced at Annexure-G and other representations dated 22.02.2020, 12.01.2021 and 18.01.2021 in a time bound manner. 2. Upon notice, Sri K.V.Aravind, learned counsel appears for the respondents. 3. Learned counsel for the petitioner does not insist consideration of prayer (A) at the time of hearing of the matter. 4. Accordingly, without expressing any opinion on merits, the respondent No.2 is directed to consider the application at Annexure-G dated 05.02.2021 and other representations of the petitioner dated 22.02.2020, 12.01.2021 and 18.01.2021 within a period of two weeks from the date of release of the certified copy of this order, in accordance with law. All contentions of the parties are kept open. Sd/- JUDGE VGR