MISS. ASHWINI SHANKAR MUNAVALLI V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP/107367/2018

AI Insights

The case involves multiple writ petitions filed by different petitioners, all seeking a directive for the return of articles (FDRS) seized during a search by the Income Tax department. The petitions were filed under Articles 226 and 227 of the Constitution of India against the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru, and the Dy. Commissioner of Income Tax, Belagavi. The main legal contention was the appropriate authority to address the petitioners' request for the return of the seized articles. The court noted that the petitioners had approached the wrong authority and thus allowed them to withdraw the petitions with the liberty to approach the correct authorities.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 695572 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 13-12-2021
• Assessment Year: misc
• Laws Referred To: Articles 226 & 227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: SANGRAM KULKARNI
• Keywords: FDRS; Income Tax; Search; Seizure; Writ petition

Judgement Text

"IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 13TH DAY OF DECEMBER 2021 BEFORE THE HON’BLE MR.JUSTICE N.S.SANJAY GOWDA W.P. No.107366/2018 (T-RES) & W.P. No.105265/2019 C/w. W.P. No.107367/2018 (T-RES) & W.P. No.105266/2019, W.P. No.107368/2018 (T-RES) & W.P. No.105267/2019, W.P. No.107369/2018 (T-RES) & W.P. No. 105268/2019 In W.P. No.107366/2018 & W.P. No.105265/2019: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 28 years, Occ: R/o.: “Shonha Nilaya”. Plot No.13, 7th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate) And: 1. The Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru-560 095. 2. The Dy. Commissioner of Income Tax, Belagavi, Khimijibai Building, Opp: Civil Hospital, Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2) : 2 : These writ petitions are filed under Articles 226 & 227 of the Constitution of India praying to direct respondent No.2 consider the application dated 26.09.2018 filed by the petitioner vide Annexure-H and return the FDRS to the petitioner. In W.P. No.107367/2018 & W.P. No.105266/2019: Between: Miss Ashiwini Shankar Munavalli, Age 30 years, Occ: R/o.: “Shonha Nilaya”. Plot No.13, 7th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate) And: 1. The Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru-560 095. 2. The Dy. Commissioner of Income Tax, Belagavi, Khimijibai Building, Opp: Civil Hospital, Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2) These writ petitions are filed under Articles 226 & 227 of the Constitution of India praying to direct respondent No.2 consider the application dated 26.09.2018 filed by the petitioner vide Annexure-H and return the FDRS to the petitioner. In W.P. No.107368/2018 & W.P. No.105267/2019: Between: Smt. Shobha Shankar Munavalli Age 52 years, Occ: Business & Agriculture, R/o.: “Shonha Nilaya”. Plot No.13, 7th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate) : 3 : And: 1. The Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru-560 095. 2. The Dy. Commissioner of Income Tax, Belagavi, Khimijibai Building, Opp: Civil Hospital, Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2) These writ petitions are filed under Articles 226 & 227 of the Constitution of India praying to direct respondent No.2 consider the application dated 26.09.2018 filed by the petitioner vide Annexure-H and return the FDRS to the petitioner. W.P. No.107369/2018 & W.P. No. 105268/2019: Between: Shri Raghavendra Shankar Munavalli, Age 33 years, Occ: Business & Agriculture, R/o.: “Shonha Nilaya”. Plot No.13, 7th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate) And: 1. The Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru-560 095. 2. The Dy. Commissioner of Income Tax, Belagavi, Khimijibai Building, Opp: Civil Hospital, Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2) These writ petitions are filed under Articles 226 & 227 of the Constitution of India praying to direct respondent No.2 consider the application dated 26.09.2018 filed by the petitioner vide Annexure-H and return the FDRS to the petitioner. : 4 : These petitions coming on for preliminary Hearing B-Group, this day, the Court made the following: ORDER 1. These writ petitions are filed seeking for a direction form the Prl. Commissioner of Income Tax, Belagavi to return the articles seized during the search. 2. It is pointed out by the learned counsel for the revenue that the petitioners have approached the wrong authority and they ought to have approached the Deputy Commissioner of Income Tax, Central Circle 2(1), Bengaluru. 3. In view of the said submission, the learned counsel for the petitioners seeks permission to withdraw the writ petitions with liberty to approach the Prl. Commissioner of Income Tax, Bengaluru and the Deputy Commissioner of Income Tax, Central Circle 2(1), Bengaluru seeking for appropriate relief. The Writ petitions are accordingly dismissed as withdrawn with the liberty as sought for. Sd/- JUDGE Vnp* "