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2025 DAILYLAW 61531 (KAR)

ANAND SHIVAPPA NAIK v. UNION OF INDIA

WP/106532/2023 · 2025-09-24

Suraj Govindaraj

body2025

Judgment text

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- 1 - HC-KAR NC: 2025:KHC-D:13069 WP No. 106532 of 2023 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106532 OF 2023 (T-IT) BETWEEN: ANAND SHIVAPPA NAIK S/O. SHIVAPPA AGED ABOUT 47 YEARS, RESIDING AT CHAITANYA INDIA FIN CREDIT PVT.LTD., RAMLING ROAD, SHIKSHAK COLONY, SHIVRATAN HOUSING SOCIETY, PLOT NO.309, SHIRUR-587120. …PETITIONER (BY SRI. ANISH ACHARYA, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DEHLI-110 001 REPRESENTED BY ITS SECRETARY 2. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX INCOME-TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-110002. …RESPONDENTS Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:13069 WP No. 106532 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO, A) ISSUE A WRIT OF CERTIORARI QUASHING ASSESSMENT ORDER PASSED BY THE RESPONDENT DATED 29TH MARCH 2023, ISSUED BY THE RESPONDENT NO.2 DATED ITBA/AST/S/147/2021- 2022/1041981742(1) UNDER SECTION 144 OF THE INCOME TAX ACT, 1961, AT ANNEXURE-F. B) ISSUE A WRIT OF CERTIORARI TO APPROPRIATE ORDER QUASHING COMPUTATION SHEET DATED 29TH MARCH 2023 BEARING NO.ITBA/AST/S/213/2021- 22/1041981865(1) ISSUED BY THE RESPONDENT AT ANNEXURE-G. C) ISSUE A WRIT OF CERTIORARI OR APPROPRIATE ORDER QUASHING DEMAND NOTICE DATED 29TH MARCH 2023, BEARING NO.ITBA/AST/S/156/2021- 22/1041981907(1) DEMANDING THE SUM OF RS.16,84,79,818/- (RUPEES SIXTEEN LAKHS EIGHTY FOUR LAKHS SEVENTY NINE THOUSAND EIGHT HUNDRED EIGHTEEN ONLY) ISSUED BY THE RESPONDENT AT ANNEXURE-H. D) ISSUE A WRIT OF CERTIORARI OR APPROPRIATE ORDER QUASHING ALL FURTHER PROCEEDINGS INITIATED BY THE RESPONDENT CONSEQUENT TO THE ASSESSMENT ORDER PASSED VIDE ANNEXURE-F. THIS PETITION, COMING ON FOR DISMISSAL, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC-D:13069 WP No. 106532 of 2023 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Despite the order dated 11.09.2025, office objections have not been complied with. 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 AM CT: UMD List No.: 3 Sl No.: 11