Disposed¶35

B S Burraq Alumin Alloys v. the Additional Commissioner of Income Tax

Karnataka HC29 Oct 2025WP/34650/2024

Case brief

AI extract

What is this about?

Income tax recovery notice dated 13/12/2024 issued by Tax Recovery Officer (respondent No.3, Annexure-C, DIN ITBA/RCV/S/301/2024-25/1071185251(1)) challenged by writ under Articles 226/227; Revenue memo of 20.12.2024 showed penalty and assessment orders already passed; HC-Karnataka disposed petition reserving liberty to contest penalty/assessment orders and notices; no quantum, no precedents cited.

What did the court decide?

Petition disposed of without quashing the notice or staying recovery; liberty reserved to the petitioner to pursue remedies available in law, including challenging the penalty orders, assessment orders and notices in accordance with law, and to approach this Court subsequently if the occasion so arises ¶35

B S Burraq Alumin Alloys Vs the Additional… — Writ and Judicial Review | Karnataka HC (2025)

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NC: 2025:KHC:43291 WP No. 34650 of 2024

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 29^TH DAY OF OCTOBER, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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WRIT PETITION NO. 34650 OF 2024 (T-IT)

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BETWEEN:

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B S BURRAQ ALUMIN ALLOYS A PARTNERSHIP FIRM, NO.19/1 CHINNASWAMY MUDALIAR ROAD, TASKER TOWN , BENGALURU, REPRESENTED BY IT'S PARTNER, MR. MOHAMMED UMER PASHA, S/O GULAB PASHA, AGED ABOUT 35 YEARS, RESIDING IN THE ABOVE ADDRESS

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…PETITIONER

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(BY SRI. OM KUMAR R., ADVOCATE)

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AND:

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Digitally signed by SHARADAVANI B Location: High Court of Karnataka

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THE ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (1), CR BUILDING 3^RD FLOOR , QUEENS ROAD, BENGALURU - 560 001

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THE INCOME TAX OFFICER WARD -1 (1) (1) CR BUILDING, 3^RD FLOOR, QUEENS ROAD, BENGALURU - 560 001

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THE TAX RECOVERY OFFICER BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, KORAMANGALA BENGALURU - 560 095

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…RESPONDENTS

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(BY SRI. Y.V. RAVIRAJ, ADVOCATE AND SRI. M. DILIP, ADVOCATE FOR R1 TO R3)

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2 - NC: 2025:KHC:43291 WP No. 34650 of 2024

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HC-KAR

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO,QUASH THE NOTICE DATED 13/12/2024 BEARING DIN AND DOCUMENT NO.ITBA/RCV/S/301/2024-25/1071185251 (1) ISSUED BY THE RESPONDENT NO.3 AS PER ANNEXURE-'C', IN THE INTEREST OF JUSTICE AND EQUITY.GRANT AN INTERIM ORDER TO, STAY THE RECOVERY ACTION PURSUANT TO THE NOTICE DATED 13/12/2024 BEARING DIN AND DOCUMENT NO.ITBA/RCV/S/301/2024-24/1071185251(1) ISSUED BY THE RESPONDENT NO.3 AS PER ANNEXURE-'C', IN THE INTEREST OF JUSTICE AND EQUITY.

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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In this petition, petitioner seeks the following relief:

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" Wherefore, the petitioner hereby most respectfully submits and prays that this Hon'ble Court may be pleased to quash the Notice dated 13/12/2024 bearing DIN & Document No:ITBA/RCV/S/301/2024-25/1071185251(1) issued by the respondent No.3 as per Annexure-'C', in the interest of justice and equity."

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Learned counsel for the respondent - Revenue

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filed a memo dated 20.12.2024 enclosing the copies of penalty orders passed against the petitioner, which in turn indicate that assessment orders have already been passed against the petitioner.

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3 - NC: 2025:KHC:43291 WP No. 34650 of 2024

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HC-KAR

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Under these circumstances, nothing further survives for consideration in the present petition and the same is disposed of, reserving liberty in favour of the petitioner to take recourse to such remedies as available in law including challenging the penalty orders, assessment orders, notices, etc., in accordance with law.

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Liberty is also reserved in favour of the

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petitioner to approach this Court subsequently if the occasion so arises

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Subject to the aforesaid directions and reserving liberty in favour of the petitioner, petition stands disposed of.

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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BSV List No.: 1 Sl No.: 6

B S Burraq Alumin Alloys v. the Additional Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

B S Burraq Alumin Alloys v. the Additional Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

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