Dismissed

Mrs Maina Agarwal v. the Income Tax Officer

Karnataka HC30 Mar 2021WP/4862/2021

Case brief

AI extract

What is this about?

Petitioner sought permission to withdraw a writ petition regarding income tax proceedings to settle under the Vivad Se Vishwas Scheme. The High Court of Karnataka dismissed the writ petition pending settlement, reserving liberty to restore the petition if the settlement fails.

What did the court decide?

Writ petition dismissed; liberty reserved to file settlement application and seek restoration if settlement fails.

Mrs Maina Agarwal Vs the Income Tax Officer — Income Tax | Karnataka HC (2021)

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30^TH DAY OF MARCH, 2021

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BEFORE

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THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

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WRIT PETITION No.4862/2021 (T-IT)

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BETWEEN :

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Mrs. Maina Agarwal, W/o Sawarmal Agarwal, Aged about 62 years, Residing at: No.28, 4^th Cross, Lalbagh Road, K.S. Garden, Bangalore - 560 027. … Petitioner

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(By Sri Harish V.S., Advocate)

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AND :

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The Income Tax Officer, Circle - 7(2) (2) 3^rd Floor, BMTC Building, 80 Feet Road, 6^th Block, Koramangala, Bangalore - 560 095. … Respondent

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This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the impugned order passed by the respondent disposing of the objections filed by the petitioner, dated 02.12.2019, for the Assessment Year 2012-13 i.e., Annexure-D and consequently declare that the proceedings initiated by the respondent under Section 148 of the Income Tax Act against the petitioner for the Assessment Year 2012-2013, is illegal and bad in law.

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This Writ Petition coming on for orders this day, the Court, made the following:

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ORDER

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Petitioner has filed a memo, which reads as follows:

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"The petitioner humbly prays that this Hon'ble Court may be pleased to permit the petitioner to withdraw the above writ petition, granting leave/liberty to the petitioner to file an application for settlement under the Vivad Se Vishwas Scheme, and avail the benefit of the Scheme and further reserving liberty to seek restoration of the above writ petition at an appropriate stage, in an event the settlement under the Scheme does not materialise so as to meet the ends of justice."

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In light of the said memo, petition is dismissed .

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Liberty is reserved to initiate proceedings regarding the same cause of action, if settlement under the Vivad Se Vishwas Scheme does not materialise.

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In light of the memo filed, office objections are overruled.

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Sd/JUDGE

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VP

Mrs Maina Agarwal v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

Mrs Maina Agarwal v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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