SHRI. SHANKAR S/O HANUMANTAPPA MUNAVALLI V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP/100134/2018

AI Insights

The case involves multiple writ petitions filed by Shri Shankar, an agriculturalist from Belagavi, against the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru, and the Deputy Commissioner of Income Tax, Central Circle, Belagavi. The petitions sought to direct the Assistant Commissioner to retransfer the assessment proceedings of the petitioner for various assessment years back to Belagavi from Bengaluru. The court's decision to dismiss the petitions as infructuous was based on the precedent set by a similar case, which upheld the transfer of cases to Bengaluru. The petitions were consolidated under W.P. No.100129/2018 and related to several assessment years from 2011-12 to 2016-14.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 754301 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 13-12-2021
• Assessment Year: misc
• Other Referred Cases: W.P. Nos.36428-36433/2017, W.A. Nos.6800-6804/2017
• Laws Referred To: Articles 226 & 227 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: SANGRAM KULKARNI
• Keywords: Assessment proceedings; Income Tax; Transfer of cases
• Section: 226; 227

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.100129/2018 (T-IT) C/w. W.P. No.100128/2018, W.P. No.100130/2018, W.P. No.100131/2018, W.P. No.100132/2018, W.P. No.100133/2018 & W.P. No.100134/2018 In W.P. No.100129/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: 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, Central Circle, Saraf Colony, Sharada Building, Khanapur Road, Tilakwadi, Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2) This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2011-12 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017. ` : 2 : In W.P. No.100128/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: 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, Central Circle, Saraf Colony, Sharada Building, Khanapur Road, Tilakwadi, Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2) This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2010-11 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017. In W.P. No.100130/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: 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, Central Circle, Saraf Colony, Sharada Building, Khanapur Road, Tilakwadi, ` : 3 : Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2) This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2012-13 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017. In W.P. No.100131/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: 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, Central Circle, Saraf Colony, Sharada Building, Khanapur Road, Tilakwadi, Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2) This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2014-15 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017. In W.P. No.100132/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, ` : 4 : Age 64 years, Occ: 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, Central Circle, Saraf Colony, Sharada Building, Khanapur Road, Tilakwadi, Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2) This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2013-14 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017. In W.P. No.100133/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: 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, Central Circle, Saraf Colony, Sharada Building, Khanapur Road, Tilakwadi, Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2) ` : 5 : This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2015-16 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017. In W.P. No.100134/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: 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, Central Circle, Saraf Colony, Sharada Building, Khanapur Road, Tilakwadi, Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2) This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2016-14 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017. These petitions coming on for preliminary Hearing B-Group, this day, the Court made the following: ` : 6 : ORDER 1. In these writ petitions, the order impugned is an order by which the Department directed transfer of all cases pertaining to the group of assessment to Bengaluru. 2. A similar direction was upheld by the learned Single Judge of this Court in W.P. Nos.36428-36433/2017. 3. The said order of the learned Single Judge has also been confirmed in W.A. Nos.6800- 6804/2017 on 11th April 2019. 4. In view of the said order, both sides agree that these writ petitions have become infructuous. The writ petitions are dismissed as having become infructuous. Sd/- JUDGE Vnp* "