SHYAMANNA BYATAPPA V. THE INCOME TAX OFFICER

WP/23480/2024

AI Insights

The case involves Shyamanna Byatappa, the petitioner, who challenged the notices and orders issued by the Income Tax Department under various sections of the Income Tax Act for the assessment year 2016-2017. The petitioner contended that he did not receive the initial notice under Section 148A(b), which led to his inability to respond and submit necessary documents. The respondents argued that the petition lacked merit. The court, after hearing both parties, decided to set aside the impugned orders and notices, remitting the matter back to the first respondent for a fresh assessment, allowing the petitioner another opportunity to respond.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 752328 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 11-09-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: DILIP
• Assessee Lawyers: RAMA MURTHY
• Keywords: Assessment year 2016-2017; Income Tax; Jurisdiction; Notice Quashing; Opportunity to Respond; Writ petition
• Section: 147; 148; 144; 144B; 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:37269 WP No. 23480 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 23480 OF 2024 (T-IT) BETWEEN: SHYAMANNA BYATAPPA, S/O BYATAPPA, AGED ABOUT 68 YEARS, LAKSHMI VENKATESWARA NILAYA, 5TH CROSS, R G LAYOUT, BEHIDN KSRTC DEPOT, KOLAR 563 101. KOLAR DISTRICT. (PETITIONER WAIVES BENEFIT OF SENIOR CITIZEN) …PETITIONER (BY SRI. RAMA MURTHY R.,ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD-1, NEW EXTENSION KOLAR 563 101. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINSITRY OF FINANCE, NEW DELHI 110 001. …RESPONDENTS (BY SRI.DILIP M.,ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE DTD. 07.03.2023 ISSUED U/S 148A(b) OF THE ACT (ANNX- A) (ITBA/AST/F/148A(SCN)/2022-23/1050476412(1) ISSUED FOR THE ASSESSMENT YEAR 2016-2017 BY THE R-1 AND QUASH THE ORDER DTD. 23.03.2023 MADE U/S 148A(d) OF THE ACT, FOR THE ASSESSMENT YEAR 2016-2017 (ANNX-B) (ITBA/AST/F/148A/2022- 23/1051155907(1) PASSED BY THE R-1 AND ETC., THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR Digitally signed by LEELAVATHI S R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:37269 WP No. 23480 of 2024 ORAL ORDER In this petition, petitioner seeks the following reliefs: “a) The Petitioner humbly pray this Hon’ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the Notice dated 07.03.2023 issued u/s 148A(b) of the Act (Annexure-A) (ITBA/AST/F/148A(SCN)/2022-23/1050476412(1) issued for the assessment year 2016-2017 by the 1st Respondent; b) The Petitioner humbly pray this Hon’ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order dated 23.03.2023 made u/s 148A(d) of the Act, for the assessment year 2016-2017 (Annexure-B) (ITBA/AST/F/148a/2022- 23/1051155907(1) passed by the 1st Respondent; c) The Petitioner humbly pray this Hon’ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the notice issued u/s 148 of the Act dated. 23.03.2023 for the assessment year 2016-2017 (Annexure-C)(ITBA/AST/S/148-1/2022-23/1051178326(1) issued by the 1st Respondent on the ground of jurisdiction. d) The Petitioner humbly pray this Hon’ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order dated. 07.03.2024 made u/s 147 r.w.s 144 r.w.s 144B of the Act for the assessment year 2016-2017 (Annexure-E) (ITBA/AST/S/147/2023-24/1062149223(1) passed by the 2nd Respondent. - 3 - NC: 2024:KHC:37269 WP No. 23480 of 2024 e) This Hon’ble Court may be pleased to issue such other relief or reliefs as this Hon’ble Court deems fit, in the interest of justice, in the Petitioner’s case.” 2. Heard learned counsel for the petitioners and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that notice issued by the respondents under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), dated 07.03.2023 was not received by petitioner and he was not aware of the notice and consequently, petitioner could not submit its reply / response along with documents to the said notice. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if one more opportunity is provided to the petitioner to do so by setting aside the impugned orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law. - 4 - NC: 2024:KHC:37269 WP No. 23480 of 2024 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to Section 148A(b) notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit a reply along with documents to Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned order at Annexure-B dated 23.03.2023 passed under Section 148A(d) of the IT Act and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. - 5 - NC: 2024:KHC:37269 WP No. 23480 of 2024 6. In the result, pass the following: ORDER (i) Petition is hereby allowed. (ii) The Impugned Assessment Orders at Annexure- B; the impugned notices at Annexure -C dated 23.03.2023 and Annexure-E dated 07.03.2024 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT Act at Annexure-A dated 07.03.2023. (iv) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents, etc., to the respondent, who shall consider the same, provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE Bsv List No.: 2 Sl No.: 7 "