MR. THIMMA REDDY NARASHIMA REDDY V. INCOME TAX OFFICER

WP/29379/2023

AI Insights

In this case, the petitioner, Mr. Thimma Reddy Narashima Reddy, challenged the orders and notices issued by the Income Tax Department for the assessment year 2018-19 under sections 148 and 148A of the Income Tax Act. The petitioner contended that due to bona fide reasons and unavoidable circumstances, he was unable to collate all relevant documents and submit a detailed reply to the initial notice, which led to the issuance of the impugned order. The court, after hearing both parties, decided to set aside the impugned order and notices, remitting the matter back for fresh consideration, thereby providing the petitioner another opportunity to respond.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 763580 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 12-02-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: VANAJA R
• Keywords: Assessment year 2018-19; Income tax notice; Section 148A; Writ of Certiorari; Writ of Mandamus
• Section: 148; 148A

Judgement Text

" - 1 - NC: 2024:KHC:5801 WP No. 29379 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF FEBRUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29379 OF 2023 (T-IT) BETWEEN: MR. THIMMA REDDY NARASHIMA REDDY AGED ABOUT 59 YEARS, NO.50 VENUGOPALASWAMY TEMPLE STREET, IGGALURU VILLAGE, ANEKAL TALUK BENGALURU – 560 081 …PETITIONER (BY SRI. VANAJA M R., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 4(3)(3) BANGALORE KORAMANGALA KHB GAMES VILLAGE, BANGALORE – 560 095 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX-2, KARNATAKA AND GOA BANGALORE 3. CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, CENTRAL SECRETARIAT NEW DELHI, DELHI-110 001 REPRESENTED BY THE SECRETARY TAX POLICY AND LEGISLATION DIVISION …RESPONDENTS (BY SRI.M DILIP., ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE ORDER BEARING DIN NOS,. ITBA/AST/F/148A/2022-23/1054251112365(1) FOR THE AY 2018-19, UNDER CLAUSE (D) OF SEC 148A OF THE ACT DTD 05.04.2022 ISSUED BY THE R-1 (ANNEXURE-C) AND THE Digitally signed by VANDANA S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:5801 WP No. 29379 of 2023 NOTICE ISSUED U/S 148 OF THE IT ACT DTD 05.04.2022 FOR THE ASST. YEAR 2018-19 UNDER REF NO. ITBA/AST/S/148/2022- 23/1042520180(1) BY THE R-1 (ANNEXURE-D) & ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, petitioner seeks for the following reliefs: \"The Petitioner, therefore, prays that this Hon’ble Court be pleased to issue a writ, order or direction, (a) Issue a Writ of certiorari or a direction in the nature of writ of certiorari quashing the order bearing DIN Nos. ITBA/AST/S/148A/2022- 23/1042511165(1), for the Assessment year 2018- 19, under clause(d) of section 148A of the Act date 5/04/2022 issued by the 1st Respondent (Annexure-C) and the notice issued U/S 148 of the I.T. Act dated 5/4/22 for the Asst. year 2018-19 under ref no ITBA/ AST/S/148 1/2022- 23/1042511165(1) by the 1st respondent (Annexure-D) OR (b) Issue a writ of mandamus or in the nature of writ of mandamus directing the 1st respondent to withdraw the order bearing DIN Nos. ITBA/AST/S/148A/2022-23/1042511165(1),passed under clause (d) of section 148 A of the Act. Annexure-C and the notice issued U/S 148 of the - 3 - NC: 2024:KHC:5801 WP No. 29379 of 2023 I.T.Act dated 5/4/22 for the Asst. year 2018-19 under ref no ITBA/AST/S/148/2022- 23/1042511165(1) by the 1st respondent (Annexure-D). OR (c) Issue any other Order or directions in the as this Hon’ble High Court deem fit in the circumstances of the case. AND (d) Allow the Writ petition with cost.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. The material on record discloses that on 05.04.2022 first respondent issued a notice under Section 148 A(b) of the Income Tax Act to the petitioner. To the said notice, the petitioner submitted a reply requesting the first respondent to grant additional time for the purpose of collating all the documents and submitting a detailed reply. It is the grievance of the petitioner due to bonafide reasons and unavoidable circumstances and sufficient cause, the petitioner was not in a position to collate all relevant documents and submit a detailed reply to the notice, as a result of which the first respondent has proceeded to pass the impugned order dated - 4 - NC: 2024:KHC:5801 WP No. 29379 of 2023 05.04.2022 under Section 148 A(d) of the Income Tax Act and has issued subsequent notices, which are assailed in the present petition. 4. A perusal of the impugned order dated 05.04.2022 will indicate that the first respondent has noted that the petitioner had not submitted is response/reply to the notice and not produced relevant documents nor filed Income Tax Returns within the stipulated time. 5. In this context, in view of the specific assertion on the part of the petitioner that if one more opportunity is provided, the petitioner would submit his reply/response along with the relevant documents by setting aside the impugned order and remitting back the matter to the first respondent for reconsideration afresh in accordance with law, I deem it just and appropriate to grant indulgence in favour of petitioner by setting aside the impugned order and remitting the matter back to the first respondent for reconsideration afresh in accordance with law. - 5 - NC: 2024:KHC:5801 WP No. 29379 of 2023 6. In the result, I pass the following: ORDER (i) Petition is hereby allowed (ii) Impugned order at Annexure – C dated 05.04.2022 and all consequential notices are hereby set aside. (iii) Matter is remitted back to the first respondent for reconsideration afresh from the stage of Section 148 A(b) Notice and to proceed further in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit his reply/response to the Section 148 A(b) notice and to proceed further in accordance with law. Sd/- JUDGE DHA List No.: 2 Sl No.: 30 "