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2025 Supreme(Online)(Kar) 38380

THE HIGH COURT OF KARNATAKA
M.NAGAPRASANNA
SMT. SUBHALAXMI DHERENDRA HUILGOL – Appellant
Versus
THE PRINCIPAL COMMISSIONER OF INCOME TAX – Respondent


ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

The petitioner is before this Court seeking the following reliefs:

“a. The Petitioner most respectfully prays that this Hon’ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the order passed by the First Respondent on 27-06-2023 in no. ITBA/ COM/F/ 17/ 2023-24/1053967864(1) in rejecting the Petitioner’s application filed u/s. 4 of the Vivad Se Vishwas Act 2020 (Annexure-F).

b. This Hon’ble High Court may be pleased to issue such other writ or writs or directions in the nature of a writ as this Hon’ble High Court may deem it fit to grant in the facts and circumstances of the Petitioner’s case.”

2. Heard the learned counsel Sri. R. Chandrashekar appearing for the petitioner.

3. Learned counsel appearing for the petitioner would submit that, the issue in the lis stands covered by the judgment rendered by the Delhi High Court in Writ Petition (C) No.3560/2022, disposed off on 02nd November 2022, wherein it is held as follows:

“1. By way of the present writ petitions, Petitioners seek a direction to the Respondents to accept the declaration/application (Form 1 and Form

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