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2025 DAILYLAW 41770 (KAR)

SHRI K GOVINDA REDDY v. THE DEPUTY/ASSISTANT COMMISSIONER

WP/15253/2023 · 2025-11-27

S R Krishna Kumar

body2025

Judgment text

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- 1 - HC-KAR NC: 2025:KHC:49788 WP No. 15253 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.15253 OF 2023 (T-IT) BETWEEN: SHRI K GOVINDA REDDY SON OF M KRISHNA REDDY, AGED ABOUT 58 YEARS, NO.1198, RENUKA NILAYA, III CROSS, HAL 3RD STAGE, NEW THIPPASANDRA, BENGALURU – 560 075. …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. THE DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANAGALA BENGALURU – 560 095. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 4(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU – 560 095. 3. THE DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(3) CR BUILDING, QUEENS ROAD, BENGALURU – 560 001. …RESPONDENTS (BY SRI. M.DILIP, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49788 WP No. 15253 of 2023 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 TO RELEASE THE DOCUMENTS SEIZED DURING THE COURSE OF SEARCH ACTION CONDUCTED ON 26/09/2000 AS REQUESTED IN THE APPLICATIONS HEREIN REFERRED TO AS ANNEXURE-M1 TO M4 DTD 28/04/2022, 06/06/2022, 21/06/2022 AND 28/06/2022, RESPECTIVELY. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “ i) Issue a Writ of Mandamus directing the Respondent No.1 to release the documents seized during the course of search action conducted on 26.09.2000 as requested in the applications herein referred to as Annexure-M1 to M4 dated 28.04.2022, 06.06.2022, 21.06.2022 and 28.06.2022 respectively. ii) Issue a Writ of Mandamus directing the Respondent No.1 to consider the applications herein referred to as Annexure-M1 to M4 dated 28.04.2022, 06.06.2022, 21.06.2022 and 28.06.2022 respectively and dispose the same in accordance with law. iii) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:49788 WP No. 15253 of 2023 3. It is the grievance of the petitioner that his applications at Annexures – M1 to M4 dated 28.04.2022, 06.06.2022, 21.06.2022 and 28.06.2022 submitted to the respondents has not been considered so far by the respondents nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents submits that if reasonable time is given, the respondents would consider and pass necessary order on the said applications. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider his applications at Annexures – M1 to M4 dated 28.04.2022, 06.06.2022, 21.06.2022 and 28.06.2022 and pass appropriate orders bearing in mind the material on record and the letter at Annexure – N3 dated 26.07.2022. produced by the petitioner and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. - 4 - HC-KAR NC: 2025:KHC:49788 WP No. 15253 of 2023 6. With the aforesaid directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 16