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2025 DAILYLAW 42391 (KAR)

SMT. TEJAL MIAN PARIKH v. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/27857/2023 · 2025-10-28

S R Krishna Kumar

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Judgment text

Extracted from the PDF above. The PDF is authoritative.

- 1 - HC-KAR NC: 2025:KHC:43165 WP No. 27857 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27857 OF 2023 (T-IT) BETWEEN: SMT. TEJAL MIAN PARIKH AGED ABOUT 43 YEARS, RESIDING AT NO 1081/31, 1ST FLOOR, GOLDEN BLOSSOM, 18TH ‘A’ MAIN, 5TH BLOCK, RAJAJINAGAR, BANGALORE – 560 010. …PETITIONER (BY SMT. RUPA RON, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SHARADHA BUILDING, SARAF COLONY, KHANAPUR ROAD, TILAKWADI, BELAGAVI – 590 006. …RESPONDENT (BY SRI. M. DILIP, ADVOCATE) THIS W.P IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER OF EX- PARTY PENALTY MADE FOR THE ASSESSMENT YEAR 2014.15 ON 25.03.2022 U/S 271(1)(c) OF THE ACT VIDE DIN ITBA/PNL/F/271/(1)(c)/2021.22/1041497751(1) (ANNX-F). THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43165 WP No. 27857 of 2023 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “ (a) To issue an order of writ of certiorari or in the nature of writ of certiorari quashing the order of writ of certiorari or in the nature of writ of certiorari quashing the order of ex-party Penalty made for the assessment year 2014-15 on 25.03.2022 u/s. 271(1) (c) of the Act vide DIN ITBA/PNL/F/271(1) (C)/2021-22/1041497751(1) (Annexure- F) (b) To issue such writ/writs or orders this Hon’ble Court deem it fit in the Petitioner’s case in the interest of justice.” 2. Learned counsel for the petitioner submits that the petition may be dismissed as it has become infructuous. 3. The said submission is placed on record. Accordingly, the petition is dismissed as having become infructuous. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.