Wp/447/2025 Of Mr. J Lokanatha Babu Naidu v. The Commissioner Of Income Tax

Digitally signed byAASEEFAPARVEENLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6 DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 447 OF 2025 (TIT) BETWEEN: 1. MR. J. LOKANATHA BABU NAIDU @ J BABU NAIDU, AGED ABOUT 63 YEARS, S/O. LATE. J. VENKATASWAMY NAIDU. AGED ABOUT 63 YEARS, S/O. LATE. J. VENKATASWAMY NAIDU. 2. MR. J.L. GOTHAM, AGED ABOUT 33 YEARS, S/O. J.LOKANATH BABU NAIDU, PARTNER, M/S.VENSAPALA BUILDERS, OFFICE AT NO.361, ' SHAKTINILAYA', 9 MAIN, VIDYAPEETA LAYOUT, BSK 3 STAGE, BENGALURU-85. AGED ABOUT 33 YEARS, S/O. J.LOKANATH BABU NAIDU, PARTNER, M/S.VENSAPALA BUILDERS, OFFICE AT NO.361, ' SHAKTINILAYA', 9 MAIN, VIDYAPEETA LAYOUT, BSK 3 STAGE, BENGALURU-85. …PETITIONERS (BY SRI. RAJAGOPALA NAIDU, ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING 1, QUEENS RD, SHIVAJI NAGAR, BENGALURU-560 001. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING 1, QUEENS RD, SHIVAJI NAGAR, BENGALURU-560 001. 2. MR. MANJUNATH.S. AGED ABOUT 37 YEARS, S/O B.Y. SHIVAPPA, R/AT NO.275, 11 CROSS AGED ABOUT 37 YEARS, S/O B.Y. SHIVAPPA, R/AT NO.275, 11 CROSS MARATHALLI, BENGALURU-560 037. 3. MR. MRUDUL. M.U., AGED ABOUT 37 YEARS S/O. M.I UNNIKRISHNANA, R/AT NO.3, 10TH MAIN ROAD, 7 CROSS MALLESHPALYA, BENGALURU-560 075. AGED ABOUT 37 YEARS S/O. M.I UNNIKRISHNANA, R/AT NO.3, 10TH MAIN ROAD, 7 CROSS MALLESHPALYA, BENGALURU-560 075. 4. MR. MUKKANNA GOUDAR BASAVARAJ, AGED ABOUT 64 YEARS, S/O. ADEVAPPA GOUDAR, R/AT NO.183, 5 CROSS, 2 STAGE, HEBBALA, MYSORE-570 017. (BY SRI. M. DILIP, AGA FOR R1; NOTICE TO R2 TO R4 DISPENSED WITH, V/O. DATED 06.03.2025) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 TO CANCEL THE PAN CARDS OF THE R-1 TO 4 BY CONSIDERING REPRESENTATIONS DTD 07.09.2024 AS PER ANNEXURE-F AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioners seek the following reliefs: (i) Issue a writ of mandamus directing the 1st Respondent to cancel the Pan cards of the respondents 2 to 4 by considering representations dt: 07/09/2024 as per "ANNEXURE-F"; Respondent to cancel the Pan cards of the respondents 2 to 4 by considering representations dt: 07/09/2024 as per "ANNEXURE-F"; respondents 2 to 4 by considering representations (ii) Issue a writ of mandamus directing the respondents 2 to 4 to surrender the Pan cards to the 1st respondent forthwith. to 4 to surrender the Pan cards to the 1st respondent forthwith. (iii) Issue a writ of mandamus directing the respondents 2 to 4 not to use their Pan cards in any of the transactions pertaining to sale of sites formed by M/s. J.V.Wodeyar Infrastructure. to 4 not to use their Pan cards in any of the transactions pertaining to sale of sites formed by M/s. J.V.Wodeyar Infrastructure. transactions pertaining to sale of sites formed by (iv) Grant such other writ, order or injunction or relief that this Hon'ble Court deems fit to grant in the facts and circumstances of the case including the order as to costs;" this Hon'ble Court deems fit to grant in the facts and circumstances of the case including the order as to costs;" 2. Heard learned counsel for the petitioners and learned counsel for respondent No.1 and perused the material on record. For the order proposed, notice to respondent Nos.2 to 4 is dispensed with. 3. After arguing the matter for some time, learned counsel for the petitioners submits that the petition may be transactions pertaining to sale of sites formed by (iv) Grant such other writ, order or injunction or relief that this Hon'ble Court deems fit to grant in the facts and circumstances of the case including the order as to costs;" this Hon'ble Court deems fit to grant in the facts and circumstances of the case including the order as to costs;" 2. Heard learned counsel for the petitioners and learned counsel for respondent No.1 and perused the material on record. For the order proposed, notice to respondent Nos.2 to 4 is dispensed with. 3. After arguing the matter for some time, learned counsel for the petitioners submits that the petition may be disposed of as withdrawn, reserving liberty in favour of the petitioners to take recourse to such other remedies as available in law including approaching the competent Civil Court ventilating their grievance against respondent Nos.2 to 4 in accordance with law. 4. The aforesaid submission is placed on record. 5. Accordingly, the petition is disposed of as withdrawn, reserving liberty in favour of the petitioners to recourse such remedies as available in law against respondent Nos.2 to 4 including approaching the competent Civil Court in accordance with law. In the event petitioners initiate appropriate proceedings against respondent Nos.1 as well as respondent Nos.2 to 4, respondent Nos.2 to 4 would be entitled to contest the said proceedings in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE DS CT: TSM List No.: 1 Sl No.: 9