SMT. GOVINDASWAMY HEMALATHA SATEESH KUMAR V. INCOME TAX OFFICER

WP/9758/2023

AI Insights

The case involves a writ petition filed by Smt. Govindaswamy Hemalatha Sateesh Kumar against the Income Tax Officer, Ward 1(2)(1), Bangalore. The petitioner challenged the order and notice issued under Sections 148A(d) and 148 of the Income Tax Act, 1961, respectively, for the assessment year 2016-17. The petitioner contended that she had not received the notice under Section 148A(b), which is a prerequisite for the issuance of the subsequent order and notice. The court, acknowledging the procedural oversight, set aside the impugned order and notice, allowing the petitioner to respond to the 148A(b) notice and directing the department to proceed in accordance with the law thereafter.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 764383 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 01-06-2023
• Assessment Year: misc
• Laws Referred To: Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: BALRAM RAO
• Keywords: Income Tax; Natural Justice; Notice; Order Quash; Writ petition
• Section: 148; 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - WP No. 9758 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF JUNE, 2023 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9758 OF 2023 (T-IT) BETWEEN: SMT. GOVINDASWAMY HEMALATHA SATEESH KUMAR D/O GOVINDASWAMY, AGED 41 YEARS, R/AT TF NO.1, DOOR NO.7, HIRTHIKA RESIDENCY, 17TH CROSS, DIL MILL ROAD, KAMMANAHALLI, BANGALORE-- 560084 PAN. GCGPS2593E …PETITIONER (BY SRI. BALRAM R RAO., ADVOCATE) AND: INCOME TAX OFFICER WARD 1(2)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU KARNATAKA - 560095. …RESPONDENT (BY SRI. M.DILIP, ADVOCATE) Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 9758 of 2023 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE IMPUGNED ORDER UNDER SEC 148A(d) OF THE ACT DTD 28/02/2023 IN DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1050200557(1) (ANNEXURE- B) AND NOTICE DTD 07/03/2023 ISSUED UNDER SEC 148 OF THE INCOME TAX ACT HAVING DIN AND NOTICE NO. ITBA/AST/S/148-1/2022-23/1050475816(1) (ANNEXURE- C) FOR THE AY 2016-17 ISSUED BY THE SOLE RESPONDENT AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has filed the present writ petition seeking for setting aside of the order under Section 148A(d) of the Income Tax Act, 1961 (for short, 'the I.T.Act') dated 28.02.2023 at Annexure-B and the Notice under Section 148 of the I.T.Act dated 07.03.2023 at Annexure-C. The principal contention of the petitioner is that the petitioner is a non-filer of returns as is ascertained in the averment at paragraph No.1 of the petition. It is further submitted that despite assertion to - 3 - WP No. 9758 of 2023 the contrary by the Revenue, no Notice under Section 148A(b) of the I.T.Act was served on the petitioner and in the absence of which, the authorities have proceeded to pass an order under Section 148A(d) of the I.T.Act and have issued notice under Section 148 of the I.T.Act. It is submitted that there was no opportunity for the petitioner to make out a reply to the 148A(b) notice and accordingly, all proceedings there upon being in violation of principles of natural justice ought to be set aside. 2. Sri. Dilip M, learned counsel upon instructions, submits that the petitioner may be granted another opportunity to reply to the 148A(b) notice and proceedings be permitted thereafter. 3. In the light of the said submission made on behalf of the Revenue, the impugned order dated 28.02.2023 under Section 148A(d) of the I.T.Act at Annexure-B as well as the Notice under Section 148 of the I.T.Act at Annexure-C are set aside. The matter is remitted for fresh consideration from the stage post - 4 - WP No. 9758 of 2023 148A(b) notice. Petitioner to file her reply to the 148A(b) notice within a period of three [3] weeks from the date of receipt of this order. Department is at liberty to proceed thereafter in accordance with law. Accordingly, petition is disposed of. Sd/- JUDGE RB "