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2025 DAILYLAW 53818 (KAR)

ABHAYAKUMAR B. PATIL v. WEALTH TAX OFFICER

WP/106798/2023 · 2025-09-16

Suraj Govindaraj

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Judgment text

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- 1 - HC-KAR NC: 2025:KHC-D:12246 WP No. 106798 of 2023 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 16TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106798 OF 2023 (T-IT) BETWEEN: ABHAYAKUMAR B.PATIL SON OF SRI , AGED ABOUT YEARS, NO.24, MALINI BASWAN GALLI, HOSUR, SHAHAPUR, BELAGAVI. …PETITIONER (BY SRI. RAVIRAJ C.PATIL, ADVOCATE) AND: WEALTH TAX OFFICER, WARD 1(2), BELAGAVI, THE ASSESSING OFFICER UNDER THE WEALTH TAX ACT, 1957, DR. AMBEDKAR ROAD, BELAGAVI. …RESPONDENT THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO; A) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED ASSESSMENT ORDER UNDER SECTION 16(3) R.W.S.16(5) AND SECTION 17 OF THE WEALTH TAX ACT, 1957 DATED 28-12-2018 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2011-12 WHICH IS ENCLOSED AS ANNEXURE-A. B) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED NOTICE OF Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:12246 WP No. 106798 of 2023 DEMAND UNDER SECTION 16(1)(i) O.F. THE WEALTH TAX ACT, 1957 DATED. 28-12-2018 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2011-12 WHICH IS ENCLOSED AS ANNEXURE-A1. C) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED ASSESSMENT ORDER UNDER SECTION 16(3) R.W.S. 16(5) AND SECTION 17 OF THE WEALTH TAX ACT, 1957 DATED 28-12-2018 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 WHICH IS ENCLOSED AS ANNEXURE-B. D) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED NOTICE OF DEMAND UNDER SECTION 16(1)(i) O.F THE WEALTH TAX ACT, 1957 DATED 28-12-2018 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 WHICH IS ENCLOSED AS ANNEXURE-B1. E) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED ASSESSMENT ORDER UNDER SECTION 16(3) R.W.S. 16(5) AND SECTION 17 OF THE WEALTH TAX ACT, 1957 DATED 28-12-2018 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 WHICH IS ENCLOSED AS ANNEXURE-C. F) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED NOTICE OF DEMAND UNDER SECTION 16(1)(i) O.F THE WEALTH TAX ACT, 1957 DATED 28-12-2018 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 WHICH IS ENCLOSED AS ANNEXURE-C1. G) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED ASSESSMENT ORDER UNDER SECTION 16(3) R.W.S. 16(5) AND SECTION 17 OF THE WEALTH TAX ACT, 1957 DATED 28-12-2018 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 WHICH IS ENCLOSED AS ANNEXURE-D. - 3 - HC-KAR NC: 2025:KHC-D:12246 WP No. 106798 of 2023 H) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED NOTICE OF DEMAND UNDER SECTION 16(1)(i) O.F. THE WEALTH TAX ACT, 1957 DATED 28-12-2018 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 WHICH IS ENCLOSED AS ANNEXURE-D1. I) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED ASSESSMENT ORDER UNDER SECTION 16(3) R.W.S. 16(5) AND SECTION 17 OF THE WEALTH TAX ACT, 1957 DATED 28-12-2018 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 WHICH IS ENCLOSED AS ANNEXURE-E. J) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED NOTICE OF DEMAND UNDER SECTION 16(1)(i) O.F. THE WEALTH TAX ACT, 1957 DATED 28-12-2018 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 WHICH IS ENCLOSED AS ANNEXURE-E1. K) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE LETTER BEARING NO. ITBA/COM/F/17/2021-22/1035222042(1) DATED 01-09-2021 ISSUED BY THE RESPONDENT WHICH IS ENCLOSED AS ANNEXURE-F. THIS PETITION, COMING ON FOR DISMISSAL, THIS DAY, THE COURT MADE THE FOLLOWING: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Despite the order dated 11.08.2025 office objections have not been complied with. - 4 - HC-KAR NC: 2025:KHC-D:12246 WP No. 106798 of 2023 2. It appears that the petitioner is not interested in prosecuting the matter. 3. The petition is dismissed for non-prosecution. Sd/- (SURAJ GOVINDARAJ) JUDGE GAB CT: UMD List No.: 2 Sl No.: 67