Wp/39842/2014 Of Sri. Jayaram Reddy v. The Income-Tax Officer
High Court
20 Feb 2015 In favour of: Revenue
Forum / Bench
High Court · karnataka_bng_old
Parties
Wp/39842/2014 Of Sri. Jayaram Reddy v. The Income-Tax Officer
Date of order
20 Feb 2015
Assessment year(s)
2010-11
Outcome
Dismissed
Case summary
In Wp/39842/2014 Of Sri. Jayaram Reddy v. The Income-Tax Officer, the High Court (2015) 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
The order — as passed by the High Court
1
IN THR HIGH COURT OF KARNATAKA AT BBNGALURU
DATED THIS THE 20[‘T]DAY OF FEBRUARY, 20109
BRHRORE
THR HON’BLE MR.JUSTICE B.S.PATIL
W.P.No.39842;43/2014(TIT)
BETWEEN
1.SRI S. JAYARAM REDDYAGED ABOUT 71 YEARS,S/O LATE P.SIDDAPPA,RESIDING AT KOLMI HEIGHTS,TAMARE KANNAN ROAD,MURPHY TOWN,BANGALOER-560 OO8.
?.SRI S. PAPAIAH REDDY,AGED ABOUT 66 YEARS,S/O LATE P. SIDDAPPA,|RESIDING AT KOLMI HEIGHTS,|TAMARE KANNAN ROAD,MURPHY TOWN,BANGALORE-560 OO8.
.. PETITIONERS|
(BY SRI S PARTHASARATHI, ADV.)
AND
THE INCOME-TAX OFFICERWARD 9(1),|NO.1/1, JEEVAN SAMPIGE,LIC BUILDING,|SAMPIGE ROAD,MALLESWARAM,BANGALORE-560 003.
... RESPONDENT
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THENOTICE U/S.148 ISSUED BY THE RESPONDENT DTD.22.1.2014|FOR THE ASSESSMENT YEAR 2010-11 (ANNEX-C) AND ETC.
THIS PETITION COMING ON FOR PRELIMINARY HEARING|THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
There is an alternative remedy provided under Section246A of the Income Tax Act, 1961 against the notices impugnedin these writ petitions. I do not find any justification for thepetitioners to bye pass the statutory remedy of appeal providedand approach this Court invoking the writ jurisdiction.
Hence, reserving liberty to the petitioners to urge all thecontentions taken up in the writ petitions as also available tothem in law, these writ petitions are dismissed. |
VP
Sd/-|JUDGE
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