Karnataka High Court
M/S Fiza Developers & Inter Trade (P) Ltd vs Union Of India on 12 November, 2024
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NC: 2024:KHC:45784
WP No. 45250 of 2017
C/W WP No. 56344 of 2017
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 12TH DAY OF NOVEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE M.I.ARUN
WRIT PETITION NO.45250 OF 2017 (T-IT)
C/W
WRIT PETITION NO.56344 OF 2017 (T-IT)
IN WP No.45250/2017:
BETWEEN:
1. SRI C. RAMAIAH REDDY
S/O SRI CHINNAPPA REDDY,
AGED ABOUT 60 YEARS
RAMAIAH REDDY COLONY,
BASAVANAGARA, SECTOR-C
MARATHALLI POST,
BANGALORE-560 037.
Digitally
signed by ...PETITIONER
CHAITHANYA (BY SRI A. SHANKAR, SENIOR ADVOCATE
K
Location: FOR SRI M. LAVA, ADVOCATE)
High Court of
Karnataka
AND:
1. UINION OF INDIA
THROUGH THE SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI-110 001.
2. MINISTRY OF FINANCE
THROUGH THE SECRETARY,
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NC: 2024:KHC:45784
WP No. 45250 of 2017
C/W WP No. 56344 of 2017
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI-110 001.
3. CENTRAL BOARD OF DIRECT TAXES
THROUGH THE SECRETARY,
MINISTRY OF FINANCE,
NORTH BLOCK,
NEW DELHI-110 001.
4. THE COMMISSIONER OF INCOME-TAX
BANGALORE-4,
BMTC BUILDING, 80 FEET ROAD,
KORAMANGALA,
BANGALORE-560 095.
...RESPONDENTS
(BY SRI H. SHANTHI BHUSHAN, ADVOCATE FOR R.1;
SRI Y.V. RAVI RAJ AND SRI M. DILIP,
ADVOCATES FOR R.2 TO R.4)
THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO HOLD THAT THE
IMPUGNED INSERTION/EXPLANATION OF THE FINANCE ACT,
2017 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY,
UNREASONABLE, UNFAIR AND VIOLATIVE OF VARIOUS
ARTICLES OF CONSTITUTION PARTICULARLY ARTICLES 14 AND
20(1) AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER
APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH
THE IMPUGNED INSERTION/EXPLANATIONS OF THE FINANCE
ACT, 2017 AT ANNEXURE-A, ETC.
IN WP NO.56344/2017:
BETWEEN:
1. M/S. FIZA DEVELOPERS & INTER TRADE (P) LTD.
REP. BY ITS MANAGING DIRECTOR
SRI B.M. FAROOKH,
S/O LATE SRI HAJEE B.M. AHMED BAVA
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NC: 2024:KHC:45784
WP No. 45250 of 2017
C/W WP No. 56344 of 2017
AGED ABOUT 50 YEARS,
NO.25/1, RESIDENCY ROAD,
BANGALORE-560 025.
...PETITIONER
(BY SRI A. SHANKAR, SENIOR ADVOCATE
FOR SRI M. LAVA, ADVOCATE)
AND:
1. UINION OF INDIA
THROUGH THE SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI-110 001.
2. MINISTRY OF FINANCE
THROUGH THE SECRETARY,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI-110 001.
3. CENTRAL BOARD OF DIRECT TAXES
THROUGH THE SECRETARY,
MINISTRY OF FINANCE,
NORTH BLOCK,
NEW DELHI-110 001.
4. THE COMMISSIONER OF INCOME-TAX
BANGALORE-4,
BMTC BUILDING, 80 FEET ROAD,
KORAMANGALA,
BANGALORE-560 095.
...RESPONDENTS
(BY SRI H. SHANTHI BHUSHAN, ADVOCATE FOR R.1;
SRI Y.V. RAVI RAJ AND SRI M. DILILP,
ADVOCATES FOR R.2 TO R.4)
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NC: 2024:KHC:45784
WP No. 45250 of 2017
C/W WP No. 56344 of 2017
THIS PETITION IS FILED UNDER ARTICLES 226 & 227
OF THE CONSTITUTION OF INDIA, PRAYING TO HOLD THAT
THE IMPUGNED INSERTION/EXPLANATION OF THE
FINANCE ACT, 2017 IN ANNEXURE-A ARE ILLEGAL,
ARBITRARY, UNREASONABLE, UNFAIR AND VIOLATIVE OF
VARIOUS ARTICLES OF CONSTITUTION PARTICULARLY
ARTICLES 14 AND 20[1] AND ISSUE A WRIT OF
CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR
ORDER OR DIRECTION AND QUASH THE IMPUGNED
INSERTION/EXPLANATIONS OF THE FINANCE ACT, 2017 AT
ANNEXURE-A, ETC.
THESE PETITIONS COMING ON FOR PRELIMINARY
HEARING IN 'B' GROUP, THROUGH PHYSICAL HEARING/VIDEO
CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
CORAM: HON'BLE MR JUSTICE M.I.ARUN
ORAL ORDER
1. Learned counsel for the petitioners has filed a memo dated 12.11.2024 with a prayer to dismiss the petitions as withdrawn.
2. Memos are taken on record.
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3. The petitions are dismissed as withdrawn.
SD/-
(M.I.ARUN) JUDGE VMB List No.: 1 Sl No.: 42