Dismissed¶33

Akhila Bharatha Konkani Kharvi Mahajana Sabha (Regd.). v. Assessing Officer

Karnataka HC23 Jul 2025WP/8061/2025

Case brief

AI extract

What is this about?

Karnataka High Court, Bengaluru; NC: 2025:KHC:28052; WP No. 8061 of 2025 (T-IT); Suraj Govindaraj J.; decided 23-07-2025. Income tax writ petition by Akhila Bharatha Konkani Kharvi Mahajana Sabha challenging demand notices dated 02-09-2021 and 11-01-2025 and seeking furnishing of assessment order for AY 2014-15; petition permitted to be withdrawn and dismissed with liberty reserved to challenge the intimation under Section 143(1) of the Income Tax Act, 1961; no observation on merits; no precedent value on the tax issues.

What did the court decide?

Liberty reserved to the petitioner to challenge the intimation under Section 143(1) of the Income Tax Act, 1961; no relief granted on the quashing or mandamus prayers and no opinion expressed on merits. ¶33

Akhila Bharatha Konkani Kharvi Mahajana Sabha (Regd.). Vs… — Income Tax | Karnataka HC (2025)

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NC: 2025:KHC:28052 WP No. 8061 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23^RD DAY OF JULY, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 8061 OF 2025 (T-IT)

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BETWEEN:

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AKHILA BHARATHA KONKANI KHARVI MAHAJANA SABHA (REGD.). (A SOCIETY REGISTERED UNDER KARNATAKA SOCIETIES REGISTRATION ACT, 1960) NO. 612, HOSADU, TRASI, KHARVIKERI, KUNDAPURA, UDUPI DISTRICT – 576 235. REP. BY ITS GENERAL SECRETARY MR. KRISHNA H. TANDEL

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…PETITIONER

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(BY SRI. MAHESH R UPPIN.,ADVOCATE)

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AND:

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Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA

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ASSESSING OFFICER, CENTRALIZED PROCESSING CENTRE, BENGALURU SOUTH, BENGALURU -560 500

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THE CHIEF SUPERINTENDENT CENTRAL PRISON, PARAPPANAGHRAHARA, BANGALORE- 580 100

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…RESPONDENTS

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(BY SRI. ARAVIND.V.CHAVAN ADVOCATE FOR R1; SRI. M.THIRUMALESH ADVOCATE FOR R2)

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THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE DEMAND NOTICE DTD 02.09.2021 BEARING DIN AND LETTER NO. ITBA/COM./F/17/2021-22/1035240666(1) MARKED AS ANNX-B

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2 - NC: 2025:KHC:28052 WP No. 8061 of 2025

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HC-KAR

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AND THE DEMAND NOTICE DTD 11.01.2025 BEARING DIN AND LETTER NO. ITBA/RCV/F/17/2024-25/1072093427(1) ISSUED BY R-2 MARKED AS ANNX-B1 BY ISSUING A WRIT IN THE NATURE OF CERTIORARI DIRECT THE RESPONDENTS TO FURNISH ASSESSMENT ORDER IF ANY PASSED FOR THE ASSESSMENT YEAR 2014-15 AGAINST THE PETITIONER WITHIN ONE MONTH FROM THE DATE OF THE ORDER.

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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 SURAJ GOVINDARAJ

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ORAL ORDER

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The petitioner is before this Court seeking for the following reliefs:

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i. Quash the demand Notice dt: 02-09-2021 bearing DIN & Letter No. ITBA/COM/F/17/202122/1035240666(1) marked as ANNEXURE'B' and the Demand Notice dt: 11-01-2025 bearing DIN & Letter No. ITBA/RCV/F/17/2024-25/1072093427(1) issued by 2^nd Respondent marked as ANNEXURE 'B1' by issuing a writ in the nature of Certiorari;

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ii. Issue writ in the nature of mandamus directing Respondents to furnish Assessment Order if any passed for the Assessment year 2014-15 against the petitioner within one month from the date of the Order; and

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iii. grant such other relief as may be deemed fit to grant under the circumstances of the case in the interest of equity and justice.

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Learned counsel for respondent No.2 has filed a memo

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enclosing the order dated 22.10.2016.

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3 - NC: 2025:KHC:28052 WP No. 8061 of 2025

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HC-KAR

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Learned counsel for the petitioner in view thereof seeks permission to withdraw the above petition and challenge the intimation under Section 143(1) of the Income Tax Act, 1961.

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Reserving liberty to the petitioner to challenge the same, the petition stand dismissed. It is made clear that this Court has not expressed any opinion on the merits of the matter.

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SD/(SURAJ GOVINDARAJ) JUDGE

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LN List No.: 1 Sl No.: 50

Akhila Bharatha Konkani Kharvi Mahajana Sabha (Regd.). v. Assessing Officer

Case brief

What is this about?

What did the court decide?

Akhila Bharatha Konkani Kharvi Mahajana Sabha (Regd.). v. Assessing Officer

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

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