K. Sathish V. The Income Tax Officer Ward 7(2)(5), Bengaluru and Principal Commissioner of Income Tax -2 Bengaluru and Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, rep. by Chairman, CBDT

WP/3778/2023

AI Insights

The case involves K. Sathish, the proprietor of 'Sathish Poultry Farm', who filed a writ petition against the Income Tax Officer, Principal Commissioner of Income Tax -2, and the Central Board of Direct Taxes. The petition sought to quash an instruction issued by the Central Board of Direct Taxes, claiming it was ultra-vires various sections of the Income Tax Act, 1961, and a Supreme Court judgment. However, during the proceedings, an assessment order was passed demanding a significant tax amount from the petitioner for the assessment year 2016-17. Consequently, the petitioner decided to withdraw the current writ petition and file a new one specifically challenging the assessment order.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 797434 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 27-05-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal vs. 444 ITR 1 (SC)
• Laws Referred To: Income Tax Act 1961, Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: SHREEHARI
• Keywords: Assessment Order; Income Tax; Ultra Vires; Writ petition; Emergency; Exorbitant Demand
• Section: 147; 148; 3; 149; 151

Judgement Text

" - 1 - NC: 2024:KHC:17609 WP No. 3778 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MAY, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3778 OF 2023 (T-IT) BETWEEN: 1. K.SATHISH SON OF SRI KRISHNAREDDY, AGED ABOUT 48 YEARS, NO.101 PROPRIETOR OF 'SATHISH POULTRY FARM', CHANDAPURA, HOSUR MAIN ROAD ANEKAL, BENGALURU - 560 081 PRESENT ADDRESS - NO.222 ROYAL GADENIA, NEAR CANARA BANK, 7TH CROSS, BOMMASANDRA INDUSTRIAL ESTATE, BENGALURU - 560 099 … PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 7(2)(5), BENGALURU, THE 'ASSESSING OFFICER' UNDER THE INCOME TAX ACT 1961, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:17609 WP No. 3778 of 2023 2. PRINCIPAL COMMISSIONER OF INCOME TAX -2 BENGALURU AN 'INCOME TAX AUTHORITY', UNDER THE INCOME TAX ACT, 1961 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 3. CENTRAL BOARD OF DIRECT TAXES MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, REP. BY CHAIRMAN, CBDT, NORTH BLOCK, NEW DELHI - 110 011 … RESPONDENTS (BY SRI. E I SANMATHI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE INSTRUCTION NO.01/2022 (F.NO.279/MISC/M-51/2022-ITJ) DTD. 11.05.2022 ISSUED BY THE R-3 AND ENCLOSED AS ANNX-A AS IT IS ULTRA-VIRES THE SECTION 147, 148, 149 AND 151 OF THE INCOME TAX ACT, 1961, SECTION 3 OF THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 AND THE JUDGEMENT OF THE APEX COURT IN RE ASHISH AGARWAL REPORTED IN 444 ITR 1 (SC) AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Learned counsel for the petitioner files a memo which reads as hereunder: - 3 - NC: 2024:KHC:17609 WP No. 3778 of 2023 \"Petitioner craves leave to withdraw this writ petition for the reason that there is extreme emergency in this matter since the respondent has taken further action and passed an assessment order for the AY 2016-17 on 29.05.2023 by raising an exorbitant demand of Rs.73,04,904/- pursuant to filing of this writ petition and therefore the petitioner is preferring another writ petition challenging the said assessment order instead of filing an IA to this writ petition for the sake of convenience. It is further submitted that the fresh writ petition which is being filed contains similar prayer as this writ petition and therefore the petitioner is withdrawing this writ petition. WHEREFORE, it is humbly prayed that this memo for withdrawing writ petition No. 3778/2023 may be allowed in the interest of justice.\" 2. In light of the subsequent events including passing of assessment order, fresh petition has been filed. In light of the same, petition is dismissed. All contentions - 4 - NC: 2024:KHC:17609 WP No. 3778 of 2023 are kept open. Liberty to challenge the impugned order in other proceedings is also reserved. Office objections are overruled. Sd/- JUDGE VP "