The Karnataka High Court disposed of a writ petition filed under Articles 226 and 227 challenging an AIT order. The court held the petition was filed within time to prefer an appeal.
Writ petition disposed of reserving liberty to prefer appeal under Section 14 of Limitation Act if chosen.
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.
IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH
DATED THIS THE 5TH DAY OF APRIL, 2021
BEFORE
THE HON’BLE MR. JUSTICE SACHIN SHANKAR MAGADUM
W.P.NO.106707/2016 (T-IT)
BETWEEN
M/S SEVA SADAN CONVENT, K.H.B. COLONY, MIG 257, 5TH CROSS, MUDDEBIHAL-586212, BIJAPUR DISTRICT, REPRESENTED BY ITS SUPERIOR, SR.SARITA SOUZA, AGED 60 YEARS, D/O MR.LADINE DSOUZA.
...PETITIONER
(BY SRI.S PARTHASARATHI,ADV.)
AND
1 . THE INCOME-TAX APPELLATE TRIBUNAL, PUNDALIKK NIWAS, 1ST FLOOR, NEAR PATTO BRIDGE, PANAJI, GOA-403001. 2 . THE COMMISSIONER OF INCOME-TAX, OPP. CIVIL HOSPITAL, DR.B.R. AMBEDKAR ROAD, BELGAUM-590001.
…RESPONDENTS
(BY SRI./SMT : Y V RAVIRAJ )
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING THIS HON’BLE COURT TO QUASH THE ORDER IN ITA NO.403/PAN/2014 DATED:09.06.2016 (ANNEXURE-
2
K) PASSED BY THE 1ST RESPONDENT. DIRECT THE 1ST RESPONDENT TO ADJUDICATE THE APPEAL NO.403/PAN/2014 WITHOUT BEING INFLUENCED BY THE JUDGMENT DATED;17.02.2016 OF THIS HON'BLE COURT IN ITA NO.100065/2015 VIDE ANNEXURE-F .
THIS PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:
: ORDER :
The captioned writ petition is filed challenging the impugned order which is appeal able under Section 260A of the Income Tax Act.
also bring to the notice of this Court that the writ petition was filed within time prescribed to prefer an appeal.
the benefit under Section 14 of the Limitation Act.
SD/JUDGE
HMB/-
1 issue framed by the court
Whether the writ petition challenging the impugned order is filed within time to prefer appeal under Section 14 of the Limitation Act
4 provisions across 3 enactments
M/S Seva Sadan Convnet, K.H.B. Colony, represented by S.R. Sarita Souza
The Income Tax Appellate Tribunal, Panaji
The Commissioner of Income-Tax, Belgaum
Sachin Shankar Magadum
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
