MRS. SOWBHAGYAMMA V. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

WP/28449/2023

AI Insights

In this case, Mrs. Sowbhagyamma, the petitioner, challenged the notices and order issued by the Income Tax Officer, Tumakuru, under sections 148A(b) and 148A(d) of the Income Tax Act, 1961. The petitioner argued that certain documents were not in her possession at the time of responding to the initial notice, and sought a reconsideration of the matter. The court, after hearing the arguments and reviewing the materials, decided to quash the impugned notice and order, remitting the case back to the Income Tax Officer for a fresh examination, allowing the petitioner to present additional documents and responses.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 672575 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 25-09-2024
• 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: KEERTHI
• Keywords: Income Tax; Notice Quashing; Reconsideration; Writ petition
• Section: 148; 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:39949 WP No. 28449 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28449 OF 2023 (T-IT) BETWEEN: MRS. SOWBHAGYAMMA, W/O LATE SATISH KUMAR, AGED ABOUT 49 YEARS, KATTALE BELU, KYTHASANDRA POST, TUMKUR 572 104, KARNATAKA …PETITIONER (BY SMT. KEERTHI PRASAD D C.,ADVOCATE) AND: 1. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA, C R BUILDING, NO.1, QUEEN’S ROAD, BENGALURU 560 001. 2. INCOME TAX OFFICER WARD NO. 1 & TPS, TUMAKURU, RAMAKRISHNA NAGAR, TUMAKURU. …RESPONDENTS (BY SRI.E I SANMATHI.,ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE NOTICE DTD 27.01.2023 DIN NO. ITBA/AST/F/148A(SCN) /2022- 23/1049200529(1) BY THE R-2 AT ANNX-A TO THIS WP AND QUASHING THE ORDER PASSED BY HTE R-2 UNDER SECTION 148A(D) OF THE INCOME TAX AXT 1961 VIDE DIN NO. ITBA/AST/F/148A/2022-23/1051042645(1) DTD 21.03.2023 AT ANNX-C TO THIS WP AND QUASHING THE NOTICE DTD 21.03.2023 DIN NO. ITBA/AST/F/148/2022-23/1051045803(1) BY R-2 AT ANNX-D. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by LEELAVATHI S R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:39949 WP No. 28449 of 2023 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “i) Issue a writ of certiorari or in the nature of writ of certiorari or any other order quashing the notice dated 27.01.2023 DIN No. ITBA/AST/F/148A(SCN)/2022-23/1049200529(1) by the Respondent No.2 at Annexure-A to this writ petition, in the interest of justice. ii) Issue a writ of certiorari or in the nature of writ of certiorari or any other order quashing the order passed by the Respondent No.2 under section 148A(d) of the Income Tax Act 1961 vide DIN No. ITBA/AST/F/148A/2022-23/1051042645(1) dated 21.03.2023 at Annexure-C to this writ petition, in the interest of justice and equity. iii) Issue a writ of certiorari or in the nature of writ of certiorari or any other order quashing the notice dated 21.03.2023 DIN No. ITBA/AST/F/148/2022-23/1051045803(1) by Respondent No.2 at Annexure-D in the interest of justice and equity. iv) Issue such other writ or writs as this Hon’ble Court deem it fit, in the petitioner’s case in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents – revenue and perused the material on record. - 3 - NC: 2024:KHC:39949 WP No. 28449 of 2023 3. A perusal of the material on record will indicate that in response to Section 148A(b) Notice dated 27.01.2023 issued by the 2nd respondent, the petitioner submitted reply on 15.02.2023 which ultimately culminated in the impugned order dated 21.03.2023 passed under Section 148A(d) followed by Notice issued under Section 148 of the I.T.Act. 4. It is submitted by the learned counsel for petitioner that certain documents were not in the custody or in possession of the petitioner at the time of submitting reply to the Notice issued under Section 148A(b) of the I.T.Act and as such, if the impugned order is set aside and the matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law, the petitioner would submit additional reply, documents etc., which may be directed to be considered by the 2nd respondents in accordance with law. 5. In view of the aforesaid facts and circumstances, I deem it just and appropriate to set aside the impugned order and remit the matter back to the 2nd respondent for reconsideration afresh in accordance with law. - 4 - NC: 2024:KHC:39949 WP No. 28449 of 2023 6. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned notice at Annexure-A dated 27.01.2023, impugned order at Annexure-C dated 21.03.2023 and impugned notice at Annexure-D dated 21.03.2023 are hereby quashed. (iii) The matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents, etc., to the 2nd respondent, who shall consider the same and provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl. "