MR MOHAMMED NOORULLAH V. ASSISTANT COMMISIONER OF INCOME TAX

WP/4095/2025

AI Insights

The case involves Mr. Mohammed Noorullah, the petitioner, who challenged the notices and orders issued by the Income Tax authorities under Section 148A(b) of the Income Tax Act, 1961, for the assessment year 2016-17. The petitioner, residing in China since 2007, argued that he did not receive any notices directly but rather through a previously engaged tax practitioner, which did not provide him an opportunity to respond or participate in the proceedings. The respondents could not confirm whether the notices were served to the petitioner or his representative appropriately. The court, considering the circumstances, decided to quash the notices and orders, providing the petitioner an opportunity to contest the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 746473 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 19-02-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: RAVISHANKAR
• Keywords: Exparte; Income Tax; Notice; Section 148A(b); Opportunity to file objections
• Section: 148A(b)

Judgement Text

" - 1 - NC: 2025:KHC:7449 WP No. 4095 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 4095 OF 2025 (T-IT) BETWEEN: MR. MOHAMMED NOORULLAH NO.188, MING YEE ROAD, AGED ABOUT 60 YEARS BUILDING 16, APARTMENT 1703, NEW PUDONG DISTRICT, SHANGHAI, CHINA. PERMANENT ADDRESS: NO.164, JHBS LAYOUT, SY NO.71B, KADIRENAHALLI, BANASHANKARI 2ND STAGE, BANGALORE- 560070 PAN ACDPN7166M REP. BY P O A HOLDER OF THE PETITIONER, SRI VALLABHANENI CHANDRASEKAR, AGED ABOUT 54 YEARS, S/O KRISHNA DAS, NO.C2-606, L AND T SOUTH CITY, OFF. BANNERGHATTA ROAD, AREKERE MAIN ROAD, BANGALORE SOUTH – 560076. …PETITIONER (BY SRI. RAVI SHANKAR S. V., ADV.) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1)(1), BANGALORE -560095. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:7449 WP No. 4095 of 2025 2. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110003. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, C R BUILDING, QUEENS ROAD, BANGALORE- 560001. 4. INCOME TAX OFFICER, WARD INTL. TAXATION 1(1), BANGALORE- 560095. 5. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (IT), ROOM NO.317, 3RD FLOOR, E-2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, MINTO ROAD, NEW DELHI -110002. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADV.) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER SECTION 148A(B) OF THE ACT, DATED 17.02.2023 BEARING DIN NO. ITBA/AST/F/148A(SCN)/2022-23/1049876014(1) ISSUED BY THE R-1 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNX-A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT - 3 - NC: 2025:KHC:7449 WP No. 4095 of 2025 ORAL ORDER Learned counsel Sri.E.I.Sanmathi accepts notice for respondent Nos.1 to 5. 2. Though the matter is listed for ‘Preliminary Hearing’, with the consent of learned counsel appearing for the parties, the matter taken up for final disposal. 3. Heard learned counsel Sri.Ravi Shankar.S.V., for petitioner and learned counsel Sri.E.I.Sanmathi for respondents. Perused the writ petition papers. 4. Learned counsel for the petitioner would submit that the petitioner is before this Court questioning Section 148 proceedings on the ground that no notice under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘1961 Act’) was served on the petitioner and the orders passed subsequent are exparte. It is submitted that since 2007, the petitioner is not in India and he works in China. It is specifically contended that notices were sent to previously engaged tax practitioner and it was not to the - 4 - NC: 2025:KHC:7449 WP No. 4095 of 2025 e-mail address of the petitioner. Thus, he prays for an opportunity to file objections to Section 148 notice and to participate in the further proceedings. 5. On the other hand, learned counsel Sri.E.I.Sanmathi is not in a position to say as to whether the notice under Section 148A(b) or further notices issued to the petitioner were served. 6. On hearing learned counsel appearing for the parties and on perusal of the entire writ petition papers, I am of the view that the petitioner ought to be given an opportunity to file objections to Section 148A(b) notice and to participate in the proceedings. 7. Learned counsel for the petitioner submitted that petitioner is not in India since 2007 and no notices were sent to the e-mail address furnished by the petitioner. If the petitioner was not residing in India and if the notices were sent to the e-mail address of previously engaged tax practitioner of the petitioner, it would not - 5 - NC: 2025:KHC:7449 WP No. 4095 of 2025 amount to providing opportunity to the petitioner. Admittedly, as no notices were served on the petitioner either through e-mail or by any mode, petitioner had no opportunity to file objections and to participate in the proceedings. Hence, the following: ORDER a) Writ petition is allowed. b) Annexure-A3, order bearing No.ITBA/ AST/F/148A/2022-23/1051515504(1) dated 28.03.2023; Annexure-A4, notice bearing No.ITBA/AST/S/148_1/2022-23/1051515966(1) dated 28.03.2023; Annexure-A5 order bearing No. ITBA/AST/S/147/2023-24/1061560157(1) dated 27.02.2024; Annexure-A6, penalty order bearing No.ITBA/PNL/F/271(b)/2024- 25/1067735219(1) dated 19.08.2024; Annexure-A7 penalty order bearing No.ITBA/ PNL/F/271F/2024-25/1067834070(1) dated 21.08.2024; and Annexure-A8 penalty order - 6 - NC: 2025:KHC:7449 WP No. 4095 of 2025 bearing No.ITBA/PNL/F/271(c)/2024-25/ 1067982210(1) dated 26.08.2024 are quashed. c) Four weeks time is granted to the petitioner to file objections to Notice issued under Sub- clause (b) of Section 148A of 1961 Act (Annexure-A2). Thereafter, respondents to proceed further in accordance with law. d) The petitioner shall appear before the respondent No.1 on 17.03.2025. Sd/- (S.G.PANDIT) JUDGE NC CT:bms List No.: 1 Sl No.: 41 "