The High Court of Karnataka disposed of a writ petition filed to quash recovery-related attachment notices issued under Section 226(3) of the Income Tax Act, 1961, declaring them no longer in force due to recovery.
The attachment notices at Annexures-A to D are declared to have ceased to be in force.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
WP.No.10516/2012
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 20TH DAY OF JULY 2012
BEFORE
THE HON'BLE MR. JUSTICE H.G.RAMESH
W.P.No.10516/2012 (T-IT)
BETWEEN :
M/S. MYSORE MINERALS LTD. NO.39, M.G.ROAD BANGALORE-560 001 REPRESENTED BY ITS MANAGING DIRECTOR SRI. N.SRIRAMAN AGED ABOUT 59 YEARS S/O LATE K.R.NARAIN
… PETITIONER
(BY SRI. CHYTHANYA K K, ADVOCATE)
AND :
CIRCLE-12(1), NO.14/3 R.P.BHAVAN, NRUPATHUNGA ROAD BANGALORE-560001
BANGALORE-560 027
WP.No.10516/2012
CORPORATE ACCOUNTS BRANCH MIDFORD GARDEN, NO.18 M.G.ROAD, BANGALORE-560 001 … RESPONDENTS
(BY SRI. E.R.INDRA KUMAR, SR. COUNSEL FOR SRI. SANMATHI INDIRA KUMAR, ADV. FOR R1; SRI. A. KESHAVA BHAT, ADV. FOR R3; SRI. VARDARAJ R HAVALDHAR, ADV. FOR R4; R2 – SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED NOTICE DATED 27.3.2011 ISSUED BY FIRST RESPONDENT TO SECOND RESPONDENT, ENCLOSED IN ANNEXURE-A AND ETC.
THIS WRIT PETITION COMING ON FOR PRL. HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
O R D E R
H.G.RAMESH, J. (Oral):
Heard. Sri E.R.Indra Kumar, learned Senior
Counsel appearing for respondent No.1 submits that
the four attachment notices dated 27.03.2011 at Annexures-A to D issued by respondent no.1 under
Section 226(3) of the Income Tax Act, 1961 are presently not in force as the amount due has been recovered. In other words, they have ceased to be in force.
WP.No.10516/2012
petitioner submits that the said submission may be placed on record and the writ petition may accordingly be disposed of.
have ceased to be in force.
Petition disposed of.
Sd/JUDGE
hkh/ata.
1 issue framed by the court
Whether attachment notices issued under Section 226(3) of the Income Tax Act cease to be in force after recovery of the amount.
2 provisions across 2 enactments
M/S. MYSORE MINERALS LTD.
THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(1)
THE BRANCH MANAGER CANARA BANK
THE BRANCH MANAGER INDIAN BANK
THE BRANCH MANAGER STATE BANK OF MYSORE
H.G.RAMESH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
