Karnataka High Court
Smt Sangeetha Caddy vs The Asst Commissioner Of Income-Tax on 15 January, 2013
Author: H.G.Ramesh
Bench: H.G.Ramesh
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W.P.No.1279/2013
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 15TH DAY OF JANUARY 2013
BEFORE
THE HON'BLE MR. JUSTICE H.G.RAMESH
W.P.No.1279/2013 (T-IT)
BETWEEN:
SMT SANGEETHA CADDY
W/O SHRI PETER CADDY
AGED ABOUT 47 YEARS
R/AT NO.859, 4TH A CROSS
11TH MAIN , 4TH BLOCK
KORAMANGALA
BANGALORE - 560 034 ... PETITIONER
(BY MS. ANUSHREE JOIS, ADVOCATE OF
M/S SREEVATSA ASSOCIATES, ADVOCATES)
AND:
1. THE ASST. COMMISSIONER OF INCOME-TAX
CENTRAL CIRCLE-2(1), 4TH FLOOR
C.R. BUILDING ANNEXE, QUEEN'S ROAD
BANGALORE - 560 001
2. THE COMMISSIONER OF INCOME TAX
KARNATAKA (CENTRAL)
BANGALORE - 560 001 ... RESPONDENTS
THIS WP IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER
DATED 3.9.2012 OF THE ASST. COMMISSIONER OF INCOME
TAX, CENTRAL CIRCLE - 2[1] BANGALORE UNDER SECTION
281B OF THE INCOME-TAX ACT 1961 FOR PROVISIONAL
ATTACHMENT OF IMMOVABLE PROPERTY BELONGING TO
THE PETITIONER AND LOCATED AT NO.859, 4TH 'A' CROSS,
11TH MAIN, KORAMANGALA, BANGALORE - 560 034, DURING
THE PENDENCY OF THE ASSESSMENT PROCEEDINGS
AGAINST SHRI PETER CADDY, PURPORTEDLY TO PROTECT
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W.P.No.1279/2013
REVENUE, PROHIBITING THE SAID SHRI PETER CADDY FROM
TRANSFERRING OR CHARGING THE PROPERTY AND
PROHIBITING ALL PERSONS INTEREST THEREIN FROM
TAKING ANY BENEFIT UNDER SUCH TRANSFER OR CHARGE
VIDE ANNEXURE-G.
THIS WP COMING ON FOR PRELIMINARY HEARING,
THIS DAY, THE COURT MADE THE FOLLOWING:
O R AX D E R
H.G.RAMESH, J. (Oral):
Learned Counsel appearing for the petitioner submits that in this writ petition, the petitioner is challenging the order dated 3.9.2012 (Annexure-G), passed under Section 281B of the Income Tax Act, 1961. The said order reads as follows:
"ORDER U/S. 281B OF THE INCOME-TAX ACT, 1961 The assessee, Sri Peter Caddy is in possession of the following property:
SL.No. Description of properties Location of property 1 Sri Peter Caddy No.859, 4th "A" Cross, No.859, 4th "A" Cross, 11th Main, 11th Main, Koramangala, Koramangala, Bangalore-560034 Bangalore-560034
2. The assessment proceedings of this assessee is pending for the Asst. Years 2006-07 to 2012-
13. Assessment once concluded would result in -3- W.P.No.1279/2013 substantial demand. For the purpose of protecting the interest of revenue, it is found necessary to invoke the provisions of Section 281B of the Income Tax Act, 1961, in respect of the above said property.
3. Attachment of the immovable property as above is hereby made by the order prohibiting the assessee from transferring or charging the property and Prohibiting all persons interest therein from taking any benefit under such transfer or charge.
4. This order is passed with the prior approval of the Commissioner of Income Tax, Karnataka (Central), Bangalore."
2. Learned Counsel appearing for the petitioner submits that Shri Peter Caddy, referred to in the impugned order above is the petitioner's husband and the property referred to therein is exclusively owned by the petitioner. She submits that the order impugned is erroneous inasmuch as respondent No.1 - Assistant Commissioner of Income Tax has proceeded to pass the order as if the property referred to therein belonged to the petitioner's husband. She also submits that the -4- W.P.No.1279/2013 petitioner has not approached the aforesaid Officer for setting aside of the impugned order
3. In my opinion, it is appropriate for the petitioner to first approach respondent No.1 namely, the Assistant Commissioner of Income Tax, by furnishing all the relevant documents in support of her claim. With these observations, the writ petition stands disposed of.
Petition disposed of.
Sd/-
JUDGE Yn/ata.