Wp/6174/2023 Of Ultimate Civic Build Tech v. The Deputy Commissioner Of Income Tax

Digitallysigned byNARASIMHAMURTHYVANAMALALocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17 DAY OF APRIL, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD -WRIT PETITION NO. 6174 OF 2023 (TIT) BETWEEN: ULTIMATE CIVIC BUILD TECH A REGISTERED PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER, SRI R HARI PRASAD, S/O SRI T RAMACHANDRA NAIDU, AGED ABOUT 48 YEARS, OFFICE AT CU 003, ULTIMATE SIGNATURE, 98/2, 99/2, ISRO LAYOUT, BANGALORE 560064. …PETITIONER (BY SRI. ANNAMALAI S.,ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(3), CENTRAL REVENUE BUILDING, NO 1, QUEENS ROAD, BANGALORE 560001. CENTRAL CIRCLE 1(3), CENTRAL REVENUE BUILDING, NO 1, QUEENS ROAD, BANGALORE 560001. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), CENTRAL CIRCLE 1(3), CENTRAL REVENUE BUILDING, NO 1, QUEENS ROAD, BANGALORE 560001. …RESPONDENTS (BY SRI.K.V. ARAVIND., SENIOR STANDING COUNSEL) THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE ISSUED U/S 148A(b) OF THE ACT DATED 09.03.2022 BEARING DIN AND LETTER NO.ITBA/AST/F/ 148A(SCN)/ 2021-22/ 1040522070(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A1; QUASH THE ORDER DATED 24.03.2022 PASSED U/S 148A(d) OF THE ACT BEARING DIN AND ORDER NO.ITABA/ COM/F/148A/2021-22/1041449289(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A2; QUASH THE NOTICE DATED 28.03.2022 ISSUED U/S 148 OF THE ACT BEARING DIN AND NOTICE NO.ITBA/AST/S/148-1/2021-22/1041794343(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A3. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Sri. Annamalai S, the learned counsel for the petitioner, seeks leave to place on record a memo for withdrawal. The learned counsel is permitted, and the memo is taken on record. The petitioner has stated thus as the reason for withdrawal. "The petitioner on advice wishes to challenge the said assessment order and consequential computation sheet and demand notice issued under section 156 of the Act for the A.Y. 2018-19 passed by the respondent No.1 before the learned Commissioner of Income-tax [Appeals] by withdrawing the present writ petition filed before this Hon'ble Court, since the time limit to file appeal before the learned Commissioner of Income-tax [Appeals] is 30 days from date of receipt of the assessment order." In view of the afore, the petition stands dismissed as withdrawn. Sd/- JUDGE AN/-