Ms. Martin Henry Clare Arni V. The Union of India through the Secretary Department of Revenue Ministry of Finance and Central Board of Direct Taxes through the Chairperson Department of Revenue Ministry of Finance and The Director General of Income Tax (Investigation) Karnataka and Goa and The Joint/Additional Commissioner of Income Tax Central Range-1, Bengaluru and The Deputy/Assistant Commissioner of Income Tax Central Circle-1(4) Bengaluru

WP/3498/2024

AI Insights

In this writ petition, the petitioner, Ms. Martin Henry Clare Arni, sought to quash several orders and notices issued under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, concerning the assessment years 2016-17 and 2017-18. The respondents included various authorities under the Ministry of Finance, Government of India, responsible for income tax and revenue. During the preliminary hearing, the petitioner's counsel decided to withdraw the petition, reserving the right to respond to the notices and to pursue further legal actions if deemed necessary.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 695585 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 09-02-2024
• Assessment Year: misc
• Laws Referred To: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ARAVIDN KAMATH; SUSHAL TIWARI
• Assessee Lawyers: CHANDRASEKHAR
• Keywords: Assets; Black money; Imposition of Tax; Undisclosed Foreign Income; Writ of Certiorari
• Section: 10(1)

Judgement Text

" - 1 - NC: 2024:KHC:5677 WP No. 3498 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF FEBRUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 3498 OF 2024 (T-IT) BETWEEN: MS MARTIN HENRY CLARE ARNI D/O LATE MARTIN BRIAN SANDHAM HENRY AGED ABOUT 61 YEARS R/A NO.2A, TREE HOUSE NO.45/1, IST CROSS PROMENADE ROAD BENGALURU – 560 042 …PETITIONER (BY SRI. CHANDRASEKHAR V., ADVOCATE) AND: 1. THE UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI -110 001 2. CENTRAL BOARD OF DIRECT TAXES THROUGH THE CHAIRPERSON DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI – 110 001 3. THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) KARNATAKA AND GOA BENGALURU CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU – 560 001 Digitally signed by VANDANA S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:5677 WP No. 3498 of 2024 4. THE JOINT/ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-1, BENGALURU, CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU – 560 001 5. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4) BENGALURU CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU – 560 001 …RESPONDENTS (BY SRI.ARAVIDN KAMATH, ASST., SOLICITOR GENERAL OF INDIA A/W SRI SUSHAL TIWARI., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 PRAYING TO QUASH THE ORDER BEARING NO. F.NO. DGIT/MV/BLR/ TECH/01/2017-18 DATED 01/08/2017 PASSED BY THE R3 HEREIN MARKED AS ANNEXURE-A.& ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, petitioner seeks for the following reliefs: “A. Issue, a Writ of Certiorari or any other Writ quashing the order Bearing No. F.No. DGIT/MV/BLR/TECH/01/2017 – 18 dated 01.08.2017 passed by the Respondent No. 3. B. Issue, a Writ of Certiorari or any other Writ quashing the Notice dated 25.03.2022 bearing DIN & Notice No. ITBA/COM/F/17/2021-22/1041585636 (1) issue under section 10(1) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, - 3 - NC: 2024:KHC:5677 WP No. 3498 of 2024 2015 by the Respondent No.4 for the AY 2016-17 herein marked as Annexure –B1. C. Issue, a Writ of Certiorari or any other Writ quashing the Notice dated 25.03.2022 bearing DIN & Notice No. ITBA/COM/F/17/2021-22/1041535908 (1) issued under section 10 (1) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 by the Respondent No.4 for the AY 2017 – 18 herein marked as Annexure – B2. D. Issue, a Writ of Certiorari or any other Writ quashing the Notice dated 25.03.2022 bearing DIN & Notice No. ITBA/COM/F/17/2021-22/1041536246 (1) issued under section 10 (1) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 by the Respondent No.4 for the AY 2017 – 18 herein marked as Annexure – B3. E. And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” 2. After arguing the matter for sometime, learned counsel for the petitioner seeks permission to withdraw the petition reserving liberty in favour of the petitioner to submit its reply to the notice at Annexures – B1, B2 and B3 and also to take reports of such remedies as available in law including approaching to this Court subsequently. - 4 - NC: 2024:KHC:5677 WP No. 3498 of 2024 3. Submission is placed on record. 4. Petition is disposed of as withdrawn reserving liberty to the petitioner to file his response/reply along with documents to the notices at Annexures – B1, B2 and B3 which shall be considered by the respondents in accordance with law. 5. Liberty is also reserved in favour of the petitioner to take recourse to such remedies as available in law including the approaching this Court subsequently if the occasion so arises. 6. The petitioner is granted three weeks time from today, to submit his response/reply along with documents before the respondents. 7. All rival contentions on all aspects of the matter on merits, jurisdiction, limitation etc., are kept open and no opinion is expressed on the same. Sd/- JUDGE DHA List No.: 2 Sl No.: 19 "