Bellandur Munigurappa Reddy Ramaiahreddy V. Income Tax Officer, Ward 4(2)(3), Bangalore and Principal Commissioner of Income Tax, Bangalore -2

WP/18271/2024

AI Insights

The case involves a writ petition filed by Bellandur Munigurappa Reddy Ramaiahreddy against the Income Tax Officer and the Principal Commissioner of Income Tax, challenging the validity of notices and an order issued for the assessment year 2020-21 under Section 148A(b) and Section 148A(d) of the Income Tax Act, 1960. The petitioner argued that the notices did not comply with the statutory requirement of providing a minimum notice period of seven clear days. The High Court of Karnataka, after hearing the arguments and reviewing the materials, found that the notices were indeed issued in violation of the prescribed statutory requirements and thus quashed them.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 796174 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 06-08-2024
• Assessment Year: misc
• Other Referred Cases: Smt. Lakshmi Vs. Income Tax Officer and Others - W.P.No.22874/2023 dated 06.11.2023
• Laws Referred To: Income Tax Act, 1960
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUSHAL TIWARI
• Assessee Lawyers: K R PRADEEP
• Keywords: Assessment year 2020-21; Income Tax; Quash notice; Writ petition
• Section: 148; 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:31160 WP No. 18271 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 18271 OF 2024 (T-IT) BETWEEN: BELLANDUR MUNIGURAPPA REDDY RAMAIAHREDDY S/O MUNIGURAPPA REDDY, AGED ABOUT 74 YEARS, NO. 72/2, MUNI REDDY GARDENS, BEHIND RASAGANGA PARTY HALL, BELLANDUR, BANGALORE – 560 103. …PETITIONER (BY SRI. K R PRADEEP.,ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 4(2)(3), BANGALORE, 3RD FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 560 095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE -2, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 560 095. …RESPONDENTS (BY SRI.SUSHAL TIWARI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PARYING TO QUASH THE NOTICE UNDER SEC 148A(b) OF THE ACT DTD 29.03.2024 BEARING DIN NO. ITBA/AST/F/148A(SCN)/2023-24/1063623322(1) (ANNEXURE-A) ISSUED BY THE R-1 FOR THE AY 2020-21 AND QUASH THE ORDER UNDER SEC 148A(d) OF THE ACT DTD 08.04.2024 BEARING DIN NO. ITBA/AST/F/148A/2024- Digitally signed by LEELAVATHI S R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:31160 WP No. 18271 of 2024 25/1063970834(1) (ANNEXURE-B) ISSUED BY THE R-1 FOR THE AY 2020-21 AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “i) Quashing the notice under Section 148A(b) of the Act dated 29.03.2024 bearing DIN No.ITBA/AST/F/148A(SCN)/ 2023-24/1063623322(1) (Annexure-A) issued by the first Respondent for the assessment year 2020-21; ii) Quashing the order under section 148A(d) of the Act dated 08.04.2024 bearing DIN No.ITBA/AST/F/148A/2024- 25/1063970834(1) (Annexure-B) issued by the first Respondent for the assessment year 2020-21; iii) Quashing the notice under Section 148 of the Act dated 08.04.2024 bearing DIN No.ITBA/AST/S/148_1/2024- 25/1063971580(1) (Annexure-C) issued by the first Respondent for the assessment year 2020-21.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record including the impugned notice at Annexure-A dated 29.03.2024 will indicate that the same does not stipulate the minimum period of seven clear - 3 - NC: 2024:KHC:31160 WP No. 18271 of 2024 days (excluding public holidays) as contemplated under Section 148-A(b) of the Income Tax Act, 1960 (for short “the I.T. Act”) and as held by this Court in the case of Smt. Lakshmi Vs. Income Tax Officer and Others - W.P.No.22874/2023 dated 06.11.2023. 4. Under these circumstances, since the impugned notice at Annexure-A dated 29.03.2024 for the Assessment Year 2020- 21, under Section 148-A(b) of the I.T. Act is illegal and vitiated on account of falling short of the prescribed requirement of 7 clear days (excluding public holidays), the impugned notice as well as all further proceedings thereto including the notice at Annexure-C dated 08.04.2024 deserve to be quashed by reserving liberty in favour of the respondents to take recourse to such remedies as available in law. 5. In the result, I pass the following: ORDER i) The Writ Petition is allowed. ii) The impugned notice dated 29.03.2024 at Annexure-A, the impugned order dated 08.04.2024 at Annexure-B and the impugned notice dated 08.04.2024 at Annexure-C issued by respondent No.1 are hereby quashed. - 4 - NC: 2024:KHC:31160 WP No. 18271 of 2024 iii) Liberty is reserved in favour of the respondents to take recourse to such remedies as available in law, subject to all just exceptions and defences available to the petitioner. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 20 "