WP/13887/2021 of T.C. GUPTA Vs T.V.SOMANATHAN on 6 July 2026

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 6TH DAY OF JULY, 2026

PRESENT

THE HON'BLE MR. JUSTICE S.G.PANDIT

AND

THE HON'BLE DR. JUSTICE K.MANMADHA RAO

WRIT PETITION NO.13887 OF 2021 (S-CAT)

BETWEEN:

T.C. GUPTA

S/O SHRI GYAN CHAND,

AGED ABOUT 69 YEARS,

R/O EA-901, SALARPURIA GREENAGE,

BOMMANHALLI,

BANGALORE-560 068.

…PETITIONER

(BY SRI.T.C.GUPTA (PARTY-IN-PERSON))

AND:

1.

T.V.SOMANATHAN,

FINANCE SECRETARY,

MINISTRY OF FINANCE,

DEPARTMENT OF REVENUE,

GOVERNMENT OF INDIA,

NEW DELHI-110 001.

2.

CHETALI PANMEI

PR.CHIEF COMMISSIONER OF INCOME TAX,

KARNATAKA AND GOA REGION,

BANGALORE- 560 001.

3.

A.N.JHA, FINANCE SECRETARY,

MINISTRY OF FINANCE,

DEPARTMENT OF REVENUE,

GOVERNMENT OF INDIA,

Digitally signed

by

VIJAYALAKSHMI

B N

Location: HIGH

COURT OF

KARNATAKA

HC-KAR

NEW DELHI- 110 001.

4.

B.R. BALAKRISHNAN

PR. CHIEF COMMISSIONER OF INCOME TAX,

KARNATAKA & GOA,

BANGALORE-560 001.

(AMENDED VIDE COURT ORDER DATED 11.12.2023)

…RESPONDENTS

(VIDE ORDER DATED 25.10.2021 SRI. SHANTHI BHUSHAN, ASG ACCEPTS NOTICE FOR BOTH THE RESPONDENTS, VIDE ORDER DATED 29/09/2021, SRI.VISHNU BHAT, CGC TO TAKE NOTICE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF

THE CONSTITUTION OF INDIA PRAYING TO IN VIEW OF THE

FACTS AND GROUNDS ENUMERATED ABOVE, IT IS MOST

RESPECTFULLY PRAYED THAT THE ORDER DATED 28.11.2019

IN CP NO.7/2019 PASSED BY THE CAT BENCH BANGALORE

(T.C. GUPTA VS. A.N.JHA AND ORS) ANNEXURE-A MAY KINDLY

BE QUASHED AND THE CONTEMNORS MAY KINDLY BE

PUNISHED FOR WILLFULLY DISOBEYING THE LAWFUL ORDERS

OF THE TRIBUNAL.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT

and

HON'BLE DR. JUSTICE K.MANMADHA RAO

HC-KAR