Writ petition challenging CBDT Instruction No.01/2022 on reassessment was withdrawn after the assessing officer passed a fresh assessment order for AY 2016-17 during its pendency. The court dismissed the petition, kept all contentions open and reserved liberty to challenge the assessment order in other proceedings.
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NC: 2024:KHC:17609 WP No. 3778 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 27TH DAY OF MAY, 2024
BEFORE
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 3778 OF 2023 (T-IT)
BETWEEN:
Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA
ROYAL GADENIA, NEAR CANARA BANK, 7TH CROSS, BOMMASANDRA INDUSTRIAL ESTATE, BENGALURU - 560 099
(BY SRI. SHREEHARI, ADVOCATE)
… PETITIONER
AND:
AN 'INCOME TAX AUTHORITY', UNDER THE INCOME TAX ACT, 1961 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095
… RESPONDENTS
(BY SRI. E I SANMATHI, ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE INSTRUCTION NO.01/2022 (F.NO.279/MISC/M-51/2022-ITJ) DTD. 11.05.2022 ISSUED BY THE R-3 AND ENCLOSED AS ANNX-A AS IT IS ULTRA-VIRES THE SECTION 147, 148, 149 AND 151 OF THE INCOME TAX ACT, 1961, SECTION 3 OF THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 AND THE JUDGEMENT OF THE APEX COURT IN RE ASHISH AGARWAL REPORTED IN 444 ITR 1 (SC) AND ETC.
THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
Learned counsel for the petitioner files a memo which
reads as hereunder:
"Petitioner craves leave to withdraw this writ petition for the reason that there is extreme emergency in this matter since the respondent has taken further action and passed an assessment order for the AY 2016-17 on 29.05.2023 by raising an exorbitant demand of Rs.73,04,904/- pursuant to filing of this writ petition and therefore the petitioner is preferring another writ petition challenging the said assessment order instead of filing an IA to this writ petition for the sake of convenience. It is further submitted that the fresh writ petition which is being filed contains similar prayer as this writ petition and therefore the petitioner is withdrawing this writ petition.
WHEREFORE, it is humbly prayed that this memo for withdrawing writ petition No. 3778/2023 may be allowed in the interest of justice."
passing of assessment order, fresh petition has been filed. In light of the same, petition is dismissed. All contentions
NC: 2024:KHC:17609 WP No. 3778 of 2023
are kept open. Liberty to challenge the impugned order in
other proceedings is also reserved.
Office objections are overruled.
Sd/JUDGE
VP
Colour shows how this judgement treated each authority
Re Ashish AgarwalReferred
444 ITR 1 (SC)
2 provisions across 2 enactments
K Sathish
The Income Tax Officer Ward 7(2)(5), Bengaluru
Principal Commissioner of Income Tax -2 Bengaluru
Central Board of Direct Taxes
S Sunil Dutt Yadav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
