Karnataka High Court Invalidates Income-tax Warrant, Denies Damages

The High Court of Karnataka quashed a warrant issued under section 132 of the Income-tax Act due to lack of jurisdiction by the Chief Commissioner of Income-tax. The court denied the application for damages, advising the petitioner to seek remedy through a separate suit. The petition was granted following a concession by the Department's senior standing counsel.

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The High Court of Karnataka quashed a warrant issued under section 132 of the Income-tax Act because it was issued by the Chief Commissioner of Income-tax who had no jurisdiction over the petitioner. The court dismissed the application for damages as the petitioner could pursue the remedy in a separate suit. The court allowed the petition based on the concession made by the Department's senior standing counsel.

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