SANKURATRI VENKATESHWARA RAO V. INCOME TAX OFFICER AND ORS

WP/201050/2024

AI Insights

The case revolves around a series of notices and orders issued by the Income Tax Department against Sankuratri Venkateshwara Rao for the assessment year 2015-16. The petitioner challenged these notices and orders under Articles 226 and 227 of the Constitution of India, seeking their quashing. The High Court found that the issues raised were similar to those in a previous case involving the same petitioner, leading to the decision to quash all contested notices and orders. The court's decision was based on the precedents set in earlier judgments, which influenced the outcome in favor of the petitioner.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 672727 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 27-09-2024
• Assessment Year: misc
• Other Referred Cases: Sankuratri Venkateshwara Rao vs. Income Tax Officer and others
• Laws Referred To: Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M THIRUMALESH
• Assessee Lawyers: RAVISHANKAR
• Keywords: Assessment Year 2015-16; Income Tax; Notice Quashing; Writ of Certiorari; Penalty Quashing
• Section: 147; 148; 271(1)(c); 271(1)(b); 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - NC: 2024:KHC-K:7468 WP No. 201050 of 2024 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 27TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 201050 OF 2024 (T-IT) BETWEEN: SANKURATRI VENKATESHWARA RAO S/O LATE VENKANNA H.NO. 1-11-55/138/67, NEAR LINGASUGURU ROAD, VENKATESHWARA COLONY, RAICHUR-584101. …PETITIONER (BY SRI. RAVI SHANKAR S.V., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD-1, OPP. AIYAPPA TEMPLE, UDAYANAGAR, RAICHUR-584101. 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, BENGALURU-560001. Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC-K:7468 WP No. 201050 of 2024 …RESPONDENTS (BY SRI. M. THIRUMALESH., ADVOVCATE) THIS WRIT PETITION FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE NOTICE UNDER SECTION 148 OF THE ACT DATED 29-03-2021 BEARING DIN NO. ITBA/AST/S/148/2020- 21/1031888854(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE -A. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER (PER: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioner is before this Court seeking for the following reliefs: 1. Issue a writ of Certiorari or direction in the nature of a writ of Certiorari quashing the notice under Section 148 of the Act dated 29.03.2021 bearing DIN No. ITBA/AST/S/148/2020-21/1031888854(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A; 2. Issue a Writ of Certiorari or direction in the nature of writ of Certiorari quashing the order under Section 148A(b) of the Act dated 26.05.2022 bearing DIN No.ITBA/COM/F/17/2022- 23/1043182653(1) issued by the respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A1. 3. Issue a writ of certiorari or direction in the nature of writ of Certiorari quashing the notice under Section 148A(d) of the Act dated 21.07.2022 bearing DIN - 3 - NC: 2024:KHC-K:7468 WP No. 201050 of 2024 No.ITBA/COM/F/17/2022-23/1043976529(1) issued by the respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A2. 4. Issue a writ of Certiorari or direction in the nature of writ of Certiorari quashing the notice U/s 148 of the Act dated 21.07.2022 bearing No. ITBA/AST/M/148_1/2022-23/1043986651(1) issued by the respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A3. 5. Issue a writ of Certiorari or direction in the nature of writ of Certiorari quashing the order passed u/s 147 of the Act dated 12.01.2024 bearing DIN No.ITBA/PNL/F/271(1)(c)/2023-24/10596557837(1) issued by the respondent No.2 for the assessment year 2015-16 herein marked as Annexure-A4. 6. Issue a writ of Certiorari or direction in the nature of writ of Certiorari quashing the penalty order u/s 271(1)(c) of the Act dated 12.01.2024 bearing DIN No. ITBA/PNL/F/271(1)C/2023-24/1059657837(1) by the Respondent No.2 for the Assessment year 2015-16 herein marked as Annexure-A5. 7. Issue a writ of Certiorari or direction in the nature of a writ of Certiorari quashing the penalty order u/s 271(1)(b) of the Act dated 15.11.2023 bearing DIN No.ITBA/PNL/F/271(1)(b)/2023-24/1057973198(1) and 11.01.2024, bearing Din No. TBA/PNL/F/271(1)(b)/2023-24/1059638009(1), by the Respondent No.2 for the assessment year 2015- 16 herein marked as Annexure-A6 and A7 respectively. 8. Pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity. - 4 - NC: 2024:KHC-K:7468 WP No. 201050 of 2024 2. The lis in the present matter is covered by the decision of this Court in the case of Sankuratri Venkateshwara Rao vs. Income Tax Officer and others1. As such, this Writ Petition would be required to be allowed. Hence, I pass the following: ORDER i) The Writ Petition is allowed. ii) A certiorari is issued, the notice dated 29.03.2021 issued by respondent No.1 for the assessment year 2015-16 at Annexure-A is quashed. iii) A certiorari is issued, the notice dated 26.05.2022 issued by respondent No.1 for the assessment year 2015-16 at Annexure-A1 is quashed. iv) A certiorari is issued, the notice dated 21.07.2022 issued by respondent No.1 for the assessment year 2015-16 at Annexure-A2 is quashed. v) A certiorari is issued, the notice dated 21.07.2022 issued by respondent No.1 for the assessment year 2015-16 at Annexure-A3 is quashed. 1 WP No.201026/2024 dated 9.9.2024 - 5 - NC: 2024:KHC-K:7468 WP No. 201050 of 2024 vi) A certiorari is issued, the order dated 12.05.2023 issued by respondent No.2 for the assessment year 2015-16 at Annexure-A4 is quashed. vii) A certiorari is issued, the penalty order dated 12.01.2024 issued by respondent No.2 for the assessment year 2015-16 at Annexure-A5 is quashed. viii) A certiorari is issued, the penalty orders dated 15.11.2023 and 11.01.2024 issued by respondent No.2 for the assessment year 2015- 16 at Annexures-A6 and A7 are quashed. Sd/- (SURAJ GOVINDARAJ) JUDGE PRS List No.: 2 Sl No.: 22 "