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2025 DAILYLAW 21105 (KAR)

SRI PURUSHOTTAM RATILAL PATEL v. NATIONAL FACELESS ASSESSMENT CENTRE

WP/8617/2022 · 2025-02-05

S G Pandit

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

- 1 - NC: 2025:KHC:5148 WP No. 8617 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 8617 OF 2022 (T-IT) BETWEEN: SRI PURUSHOTTAM RATILAL PATEL S/O SRI RATILAL PATEL, 4/10, OPP: BPL, HOSUR ROAD, BOMMANAHALLI, BANGALORE -560 068. …PETITIONER (BY SRI. ANNAMALAI S., ADV.) AND: 1. NATIONAL FACELESS ASSESSMENT CENTRE REP. BY ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME-TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. 2. INCOME TAX OFFICER, WARD 3(3)(1), HMT BHAWAN, NO.59, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032. …RESPONDENTS (BY SRI. SANMATHI E. I., ADV. FOR SRI DILIP M., ADV.) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 31.03.2021 ISSUED BY THE R2 U/S 148 OF THE INCOME TAX ACT 1961 FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:5148 WP No. 8617 of 2022 ANNEXURE-A; QUASH LETTER DATED 25.03.2022 ISSUED BY THE R1 REJECTING THE OBJECTIONS RAISED BY THE PETITIONER TO THE RE-OPENING OF THE ASSESSMENT FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE-B AND ETC. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Memo dated 01.02.2025 is field and signed by the petitioner as well as learned counsel for the petitioner seeking leave to withdraw the writ petition with liberty to avail the benefit under the Direct Taxes Vivad Se Vishwas Scheme, 2024. 2. Memo is placed on record. 3. Writ petition is dismissed as withdrawn with liberty as sought for. Sd/- (S.G.PANDIT) JUDGE NC CT:bms List No.: 1 Sl No.: 5