Wp/4783/2023 Of Sri N Gunasekar v. Principal Commissioner Of Income Tax

Digitallysigned byVANDANA SLocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9 DAY OF JANUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO.4783 OF 2023 (TIT) BETWEEN: SRI N GUNASEKAR AGED ABOUT 73 YEARS,NO.196-C, C SHYMALA NIVAS ANNA NAGAR, KANNANKURICHI SALEM, TAMILNADU 636 008. …PETITIONER (BY SRI. SRI K. MALLAHA RAO, ADVOCATE) AND: 1.PRINCIPAL COMMISSIONER OF INCOME TAX QUEENS ROAD, BANGALORE - 560 051. QUEENS ROAD, BANGALORE - 560 051. 2.THE INCOME TAX OFFICER RANGE -125 WARD 3(1) (3), BMTC BUILDING KORAMANGALA BANGALORE 560 034.WARD 3(1) (3), BMTC BUILDING KORAMANGALA BANGALORE 560 034. …RESPONDENTS (BY SRI.M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE DIRECTION TO THE RESPONDENT AUTHORITY NO.2 TO TAKE SUCH NECESSARY MEASURES/STEPS IN ACCORDANCE TO DELIVER THE INFORMATION SOUGHT HEREWITH ENCLOSED AND PRODUCED AS ANNEXURE-H DTD 30.12.2022 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, petitioner has sought for the following reliefs: a. Issue writ of mandamus or writ of direction to the respondent authority no.2 to take such necessary measures / steps in accordance to deliver the information sought, herewith enclosed and produced as Annexure – H dated 30.12.2022; authority no.2 to take such necessary measures / steps in accordance to deliver the information sought, herewith enclosed and produced as Annexure – H dated 30.12.2022; b. Issue writ of prohibition to the concerned authority, not to proceed or take further steps with respect to the transactions related to the Income tax refund amount due to the Global Finsol Private Limited; proceed or take further steps with respect to the transactions related to the Income tax refund amount due to the Global Finsol Private Limited; c. Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of this case, in the interest of justice and equity. deem fit in the facts and circumstances of this case, in the interest of justice and equity. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. It is the grievance of the petitioner that his representation dated 30.12.2022 at Annexure – H submitted to the respondents have not been considered so far by the respondents nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondents submits that if reasonable time is given, the respondents would consider and pass necessary order on the said representation. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider his representation dated 30.12.2022 at Annexure – H and pass appropriate orders in accordance with law, within a period of three months from the date of receipt of a copy of this order. 6. With the aforesaid directions, the petition stands disposed of. Sd/- JUDGE SV List No.: 1 Sl No.: 76