Mr. Narayanaswamy Perumanna v. Income Tax Officer
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2023:KHC:40763 WP No. 9725 of 2023 IN THE…
2023:KHC:40763 WP No. 9725 of 2023 IN THE…
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NC: 2023:KHC:40763 WP No. 9725 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF NOVEMBER, 2023 BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 9725 OF 2023 (T-IT)
BETWEEN:
MR. NARAYANASWAMY PERUMANNA S/O PERUMANNA, AGED ABOUT 72 YEARS, NO 987, HAL 2ND STAGE, 12TH MAIN, 1ST CROSS, INDIRANAGAR BENGALURU - 560008
…PETITIONER
(BY SMT. VANAJA M R.,ADVOCATE)
AND:
Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA
NC: 2023:KHC:40763 WP No. 9725 of 2023
TAX POLICY AND LEGISLATION DIVISION.
…RESPONDENTS
(BY SRI.M. DILIP., ADVOCATE)
THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER BEARING NO. ITBA/AST/F/148A/202223/1051753171(1) DATED 31.03.2023 FOR THE ASSESSMENT YEAR 2016-17 UNDER SECTION CLAUSE (D) SECTION 148A OF THE ACT ISSUED BY THE R-1 (ANNX-C) AND THE NOTICE ISSUED U/S 148 OF THE IT ACT DATED 31.03.2023 FOR THE ASST YEAR 2016-17 UNDER REF NO ITBA/AST/148/2022-23/1051754843 BY R-1 (ANNX-D) OR DIRECTING THE R-1 TO WITHDRAW THE ORDER BEARING NO. ITBA/AST/F/148A/2022-23/1051753171(1) FOR THE ASSESSMENT YEAR 2016-17 ISSUED UNDER CLAUSE (D) SECTION 148A OF THE ACT DATED 31.03.2023 (ANNX-C) AND THE NOTICE ISSUED U/S 148 OF THE IT ACT DATED 31.03.2023 FOR THE ASST YEAR 2016-17 UNDER REF NO ITBA/AST/148/2022-23/1051754843 BY R-1 (ANNX-D).
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
NC: 2023:KHC:40763 WP No. 9725 of 2023
ORDER
Smt. M R Vanaja, the learned counsel for the petitioner, submits that as the petitioner has died on 08.11.2023, the petition does not survive for consideration.
With this submission being taken on record, the petition stands disposed of as having abated.
SD/JUDGE
AN/-
MR. NARAYANASWAMY PERUMANNA S/O PERUMANNA
INCOME TAX OFFICER WARD (1) (2) (1) BANGALORE KORAMANGALA KHB GAMES VILLAGE BANGALORE
THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
CENTRAL BOARD OF DIRECT TAXES
B M SHYAM PRASAD
As recorded by the court registry
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