J MANJUNATH (HUF) V. THE CHIEF COMMISSIONER OF INCOME TAX

WP/3714/2016

AI Insights

The case involves a writ petition filed by J. Manjunath (HUF) under Articles 226 and 227 of the Constitution of India, seeking a mandamus to direct the Principal Commissioner of Income Tax-4, Bangalore, to hear and decide a Revision Petition filed under Section 264 of the Income Tax Act, 1961. The revision petition, concerning the Assessment Year 2006-07, was filed on 22.06.2009, but had not been addressed for an extended period. The petitioner, represented by counsel G. Venkatesh, expressed grievances over the inaction of the tax authorities, specifically the delay in processing the revision petition. The respondents, represented by counsel Jeevan J. Neeralgi, acknowledged the receipt of the writ petition and the need for a resolution.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 755296 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 01-08-2017
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JEEVAN NEERALGI
• Assessee Lawyers: G VENKATESH
• Keywords: Assessment Year; Income Tax; Revision petition; Writ of Mandamus
• Section: 264; 226; 227

Judgement Text

" 1/4 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 01st DAY OF AUGUST 2017 BEFORE THE HON'BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION No.3714/2016 (T-IT) BETWEEN: J. MANJUNATH (HUF) REP. BY ITS KARTHA SRI. J. MANJUNATH AGED ABOUT 48 YEARS #260/1-22, SRI. NANJUNADESHWARA NILAYA 6TH CROSS, 4TH MAIN, VENKATAPURA EXTENSION KORAMANGALA, BANGALORE-560 034. …PETITIONER (BY SRI. G. VENKATESH, ADV. FOR SRI. A. SHANKAR, ADV.) AND: 1. THE CHIEF COMMISSIONER OF INCOME TAX BENGALURU-1, C.R. BUILDINGS QUEENS ROAD, BANGALORE-560001. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL-KARNATAKA, C.R. BUILDINGS QUEENS ROAD, BANGALORE-560 001. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-4, C.R. BUILDINGS QUEENS ROAD, BANGALORE-560 001. 4. THE TAX RECOVERY OFFICER-4 GROUND FLOOR, UNITY BUILDING ANNEXE MISSION ROAD, BANGALORE-560 027. Date of Order 01-08-2017 W.P.No.3714/2016 J. Manjunath (HUF) Vs. The Chief Commissioner of Income Tax & Ors. 2/4 5. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4(3)(1), KENDRIYA SADAN BUILDING KORAMANGALA, BANGALORE-560 034. …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADV.) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS AND DIRECTION IN THE NATURE OF A WRIT OF MANDAMUS AND DIRECT THE RESPONDENT No.3 TO HEAR AND PASS AN APPROPRIATE ORDER IN RESPECT OF THE PETITION DATED 22-06-2009 FILED BY THE PETITIONER UNDER THE PROVISIONS OF SECTION 264 OF THE INCOME TAX ACT, 1961 (ANNEXURE-A) IN RESPECT OF THE ASSESSMENT YEAR 2006-07 & ETC. THIS W.P. COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, THE COURT MADE THE FOLLOWING:- ORDER Mr. G. Venkatesh, for Mr. A. Shankar, Advs. for Petitioner Mr. Jeevan J. Neeralgi, Adv. for Respondents 1. The only grievance raised in the present writ petition is that the 3rd Respondent-Principal Commissioner of Income Tax-4, Bangalore, has failed to decide the Revision Petition filed under Section 264 of the Income Tax Act, 1961, for the Assessment Year 2006-07 filed by the assessee on 22.06.2009. Date of Order 01-08-2017 W.P.No.3714/2016 J. Manjunath (HUF) Vs. The Chief Commissioner of Income Tax & Ors. 3/4 2. The learned counsel for the petitioner submitted that despite lapse of considerable period after the said date, since the 3rd Respondent has not taken up the said Revision Petition for hearing, the present writ petition is filed. 3. The learned counsel for the Respondents- Department Mr.Jeevan J.Neeralgi is requested to take notice and a copy of the writ petition has been supplied to him. 4. After hearing the learned counsels, this Court is of the opinion that the present writ petition deserves to be disposed of, with a direction to the 3rd Respondent- Principal Commissioner of Income Tax-4, Bangalore, to decide the said pending Revision Petition expeditiously, preferably within a period of three months from today. The petitioner may appear before the said Authority in the first instance on 10.08.2017. Date of Order 01-08-2017 W.P.No.3714/2016 J. Manjunath (HUF) Vs. The Chief Commissioner of Income Tax & Ors. 4/4 5. With these observations, the petition is disposed of. No costs. Sd/- JUDGE Srl. "