High Court Karnataka High Court

M/S Elkay Farm vs The Commr Of Income Tax (Central) on 18 March, 2008

Karnataka High Court
M/S Elkay Farm vs The Commr Of Income Tax (Central) on 18 March, 2008
Author: N.K.Patil
WRIT PETITIHH

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AND 23? HF THE CBNSTITUTION=QF:EflBIE,PRA¥IMG_TQ~
qunsa THE NOTICE namnn 14-1&+2oc3 VIDE_HNNEXURu**.

E, PRHHIBIT nwa FROM PRflflEEDIMG_FURTHER PURSUANT

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END EET UF THE CUNSTITUTIUN=QF INDIE PERYI%G,TQ-
QUESH THE NOTICE DATED 14~10+20fi3'vInE,MMNExURE+=.

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my R~3 EH sasxlus T9 EEETIFE THE QRBER_Q&TED 25-
4-1995 IS EAERED H? LIMITAT1fifi,AHD FDR GRANT or

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WRIT FETITIUN IS F1LEflj'fiNnmg7pm@ifi:E3:"§2ék
sun 32? BF THE CHNSTITUTION=QF;INDIA_PRAYIwG_TQ~
QUASH THE NOTICE DATED 14~1u-2003 V1DE,AflNEKURE~*

E, PRUHIEIT n»3 FROM panasanxnw FURTHER PURSUANT

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qunsw THE mowzcn nnwnn 14--1fi+20u3 VIBE nNNaxURm+=

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I.'iEPF:.FiTMEl.'*JT {IF REVENUE

'L11 ME'T'f"|:rV' I"'1E 'E"l'Ml1fdf""'|'-53
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EHENHAI 690 can ..RESPONDENT$   S"

§E’t’ FlF:_'{ R’. ‘U’ ARIEVIND, REV. FOR
Efii E V Efififififififlhh, fiGSfi)’W

WRIT PETITIGM IS FILED _UN£E§l An%1cLE3*,22§-
FWD 3’37 OF THE CONSTITUTION C15′ LIIQIIIA”‘?H}’lxYINCi~. “TU”.

QUEER THE NQTICE DATED 14e1u-20Q3-vInE.’IJlI Li’ a L ‘I-Fl’\ ‘KWIVFIII ‘u \.I’J.

aucfi HTHEH RELIEFS. ‘

THESE 9s?1T:mms angina fin ifin HEARING THIS
nay, $33 cmwfiw $AnE THE Fnpgowlasi”

a.=;J._A3A.A”T%.i}’.v:¢:§V@_|;;:*a§:L.;t;ir:n_:s, the petitionars have
questidngfl’th$,Efiréug§he§3 of the notices bearing

F No azxciuifi, 71a2–136/93–1m a 12fc!40~44I95-IT

‘ “-:::1.:at»:=aEiI’ ‘=:ij.–1n’3;I;«.EEhD3V'”‘*¢;*i£3-3 Nmaxura—E sarias issued by

the 3rd respondent. Further the

;fi¢s*;_iti:nngé;E$AT:hava aought: far an order Prohibiting

_the reagondent fmwm gm-needing further

tn £EELi7fi tug Drag; datgfi 26~4–lS96 is bazggfl hv

._._’. … . -. .- . . . ._’

fxil

. I have heard the laarned ,w§¢fifi$$I”,

appearing far the petitioner and the! ifiafnédtf

cantral Gmwarnmant standing c£fihS£laappaa£ing’£art:

the flfi3§flflfl&htfl.

3″ Learned Cuunseittfigggaatinfiitfftt W the
patitimner filad a’tmamuf a§tt@_FEU,e1tfi50§ after
duly’ awrving a’ cmpyt gt tfi§ amem#”f§# gtha learned
Cantral Gmvesnfigfit étanfitngtfitflnfigi appearing for
tha rasghtfi§nté;»t”t§tEn§fiV7tCdunsal far the

patitighér-gmtgéiflityag al§ng”Qith 5:: K R Egggad

ti 1″-an-m”-+ 1-1 1- Iva’!–i -I-‘i rm m:r_u’ ha

IWJ-‘ . III” K’ & ‘ha 3&1 E 1 T 11 iiilll IIW £3

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~, $365; at thi3=fi9g;t will not in any way affect

“tVthei; tight as per the order at the Suyreme Court

lhfttndiétdattfl.23.1U.2D0? passed an I.A.Nos.1 to

V V _ 5 itfr r:i,.+.}:i.1″”‘;appaa1 Na5.516-52′.’-‘ at 2004 wherein the

.t°=Jsai§ I;fl}s have baan alluwad for intervenfia’. to

t,tafldr§$3 tha lager Bench of the fiupreme Gnurt in

V taHtfie case Qf ERIJ EAL E DTHERE V3. COMMISSIONER OF

t INCOME TAX. Further the laarned caunsal appearing

fur math the gartias fairly submit thafi the

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11-anc_n CIJ. this fl<'.:u..'1.I.."t ;'ia':'.'.€af.": 12'. 12. 203
W.E.Nfl.35E5f'4 (QUEENS Sfifififi EODLECT'fiN E 0GTT*R5

V3. ADDL. sauna, INCOHE–TAK 3$ETLEMEHT"G§HMi$$IOM "'u

&. ANHTHERJ. fhe aubmissian fiad§~ by =tfie '1ea:ned

caunsal appearing for both the paktias as fitafiéd

aupra is glacad an racard.u7,

i. These pa£iEiufis_i?s£énfi VIdiapaéad af
fallwwing tha *judgméfit::fié5§§fi= vg {ha nivisian
Efinch 0f,wi§hi§ _°§¢P¥§i :3%fié§ W"12.12.2oo? in
w.A.wm,3§fi5J¢é73g@fifiw§ sAfi§fi:@fiLLEcT1oN a DUTHERS
V3. A3@L,.éEa£H, 1uufiEfi§tHx BETTLEENT cnnxasxou

& AHUTHEB5V%ahdAffg§ m§hé: reaaans stated therein

g'wigg.Lapfibrfiunity5 f$ the patitianars to file

"*.anjéEtinn$~_t¢ £fié"Vshaw cauaa notice and thasa

Lpé;iti§n§r#afi§n d0 30. The 3&ttlamentAflommisaion

ahagl await fiacisiun mf the Conatitutienal Bench

",n. EEIQMER 0? INGQHE Tana -h;ch 13 penflinn
cansldaratian hafara the lager Bane" ' the

has gat power to reopen the cnncluded

it has fiimply waivefl interest with0utg3x&mi§ih§,W

whethar the assessees are entipled £db'fi$i§erfio£_"'

interest upun the tax liabiiityg3fasfefied'iup6£jA

them. Furthar it is naadlags id élariffiifiét Efih
ardar af this Court will figi in inf fig} affect
their right as per fifi&_orfi§i fiiifihasuéféfifi Court
emf Irvclia. «:3atecaV 23.1u_,t~:os.1 to
6 in tiiivil .am- a;, N-sis.5i§§~52'?"i"–i¢f,fiijdd wherein the
said TIA»? fi@w§"fia§fiigi1mfi§diiar intarvanawf. ta

afldra$a"tfiai1agéi"Eén¢h af"thé4suprame Caurt.

5.”u_$ithV,ifihe$&,i*6b3ervation3, the Writ
Patitimns $£3hfi~&iépn§Ed of.

‘*3 $} ,£fiV.yiaw of diapaaal mf these Writ

}PaEitififl§gi’i;i.Na.1f2fl04 daaa nut survive far

cmfifiidarétibn as it has bacoma infructuaus.

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