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2025 DAILYLAW 30421 (KAR)

MANUKUMAR VELAYUDHAN NAIR v. THE ADDITIONAL COMMISSIONER OF INCOME TAX

WP/18323/2023 · 2025-01-22

S G Pandit

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

- 1 - NC: 2025:KHC:2635 WP No. 18323 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 18323 OF 2023 (T-IT) BETWEEN: MANUKUMAR VELAYUDHAN NAIR S/O VELAYUDHAN NAIR, AGED ABOUT 55 YEARS FLAT NO.A 203 SAROJ SYMPHONY APARTMENTS, IMADIHALLI ROADM, NAGANDANA HALLI, WHITE FIELD, BANGALORE-560066. …PETITIONER (BY SRI. JAGADEESH G.S., ADV.) AND: 1. THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 3(3), BANGALORE, NO. 59, HMT BHAVAN, 4TH FLOOR, BALLARI ROAD, GANGA NAGAR, BENGALURU KARNTAKA-560032. 2. NATIONAL FACELESS ASSESSMENT CENTRE (AS NATIONAL FACELESS PENALTY CENTRE), INCOME TAX DEPARTMENT, NORTH BLOCK, NEW DELHI, REP. BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NA FAC), DELHI- 110001. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:2635 WP No. 18323 of 2023 3. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC CENTRALIZED PROCESSING CENTRE, BENGALURU PRESTIGE ALPHA NO.48/1, 48/2 BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU-560100. 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, BANGALORE C.R. BUILDING, NO.1, QUEENS ROAD, BENGALURU-560001. 5. UNION OF INDIA REP. BY ITS SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT NEW DELHI-110001. …RESPONDENTS (BY SRI. RAVIRAJ Y. V., ADV. SRI M. DILIP, ADV. FOR R1 TO 4 SRI PREETHA MAHADEVAN, ADV. FOR R5) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE PENALTY ORDER NO. ITBA/PNL/F/271D/2023-24/1054542079(1) DATED 24.07.2023 ISSUED BY THE R-2 TO THE PETITIONER VIDE ANNX-G AND DIRECTING THE R-2 TO FURNISH COPY OF THE RECORDING OF PERSONAL HEARING OF THE PETITIONER CONDUCTED THROUGH VIDEO CONFERENCE ON 14.07.2023 TO THE PETITIONER EXPEDITIOUSLY AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT - 3 - NC: 2025:KHC:2635 WP No. 18323 of 2023 ORAL ORDER Learned counsel for the petitioner files memo dated 21.01.2025 seeking leave of this Court to withdraw the writ petition. 2. Memo is placed on record. 3. Writ petition is dismissed as withdrawn. Sd/- (S.G.PANDIT) JUDGE NC CT:bms List No.: 1 Sl No.: 60