Nelanne Maheshwarappa Mohan V. Chief Commissioner of Income Tax and Income Tax Officer Ward 1 & TPS

WP/24625/2023

AI Insights

The case involves Nelanne Maheshwarappa Mohan, the petitioner, who challenged the notices and orders issued by the Income Tax Department concerning the assessment year 2016-17. The petitioner sought to quash the notice under Section 148A(b) of the Income Tax Act, 1961, and the subsequent orders that led to the seizure of goods. The petitioner argued that the inability to produce certain documents during the initial proceedings was due to bona fide reasons and unavoidable circumstances. The court, considering the submissions and the circumstances, decided to set aside the impugned order and notice and remand the matter for fresh consideration, allowing the petitioner to present additional documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 821569 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 01-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: MALLAHAR RAO
• Keywords: Goods seizure; Income Tax; Notice Quash; Writ of Certiorari; Writ of Mandamus
• Section: 148; 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:50107 WP No. 24625 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 24625 OF 2023 (T-IT) BETWEEN: NELANNNE MAHESHWARAPPA MOHAN, AGED ABOUT 60 YEARS, S/O MAHESHWARAPPA.S., H NO. 26, 3RD BLOCK, NELAHONNE HONNALI TALUK SHIMOGGA KARNATAKA - 377 217 …PETITIONER (BY SRI. SRI MALLAHAR RAO., ADVOCATE) AND: 1. CHIEF COMMISSIONER OF INCOME TAX QUEENS ROAD, BENGALURU- 560051 2. INCOME TAX OFFICER WARD 1 & TPS, NO.75, 100FT ROAD, GOPAL GOWDA EXTENSION, SHIVAMOGGA KARNATAKA- 577201 …RESPONDENTS (BY SRI. M.DILIP., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE NOTICE ISSUED U/S 148A(b) OF THE ACT DATED 24.01.2023 BEARING DIN AND LETTER NO.ITBA/AST/F/148A(SCN)/2022- 23/1049069246(1) ISSUED BY THE R2 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE-A., AND ETC. Printed from counselvise.com Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50107 WP No. 24625 of 2023 THIS 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) Issue a Writ of Certiorari or any other appropriate writ, direction or order and quash Annexure- L order dated 18.04.2023 issued by Respondent No.2 bearing Order No.02/2023-24; ii) Issue a Writ of Mandamus or any other appropriate writ, direction or order and direct the Respondent No.2 to release the goods of the Petitioner seized by way of Annexure-L order dated 18.04.2023 issued by Respondent No.2 bearing Order No.02/2023- 24; iii) To grant such other and incidental reliefs as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity. iv) To allow this writ petition with costs to the petitioner. Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:50107 WP No. 24625 of 2023 2. A perusal of the material on record will indicate that on 24.01.2023, the respondent issued a notice under Section 148A(b) of the Income Tax Act, 1961 (for short, hereinafter referred to as the 'IT Act') to which, the petitioner submitted a replies dated 06.03.2023 and 07.03.2023. Thereafter, the respondent proceeded to pass the impugned order dated 24.03.2023 under Section 148A(d) of the IT Act, followed by a notice under Section 148 dated 24.04.2023, aggrieved by which, the petitioner is before this Court by way of the present petition. 3. Learned counsel for the petitioner submits that certain documents in support of his claim/defence were not available with the petitioner when he submitted his reply to Section 148A(b) notice under the IT Act and as a result of which, the respondent proceeded to pass the impugned order. It is submitted that the inability and omission on the part of the petitioner to produce documents during the course of the proceedings was due to bonafide reasons, unavoidable circumstances and Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:50107 WP No. 24625 of 2023 sufficient cause and as such, if the impugned order and impugned notice are set aside and the matter is remitted back to the respondent for reconsideration afresh, in accordance with law, the petitioner would submit additional documents in support of his claim and the respondent may be directed to proceed further and pass appropriate orders, in accordance with law. 4. In view of the aforesaid facts and circumstances and submission made on behalf of the petitioner, I deem it just and appropriate to set aside the impugned order at Annexures-'C' and 'D' and remit the matter back to the second respondent for reconsideration afresh, to the stage of Section 148A(b) notice dated 21.04.2023 and to proceed further, in accordance with law. 5s. In the result, I pass the following: ORDER i) Writ Petition is allowed. Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:50107 WP No. 24625 of 2023 (ii) The impugned order/notice at Annexures – 'C' and 'D' issued by second respondent are hereby set aside. (iii) Matter is remitted back to the second respondent for reconsideration afresh to the stage of Section 148A(b) notice dated 24.01.2023 and to proceed further, in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit additional replies, pleadings, documents, etc., which shall be considered by the second respondent, which shall provide sufficient and reasonable opportunity to the petitioner and proceed further, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE DH List No.: 2 Sl No.: 33 Printed from counselvise.com "