Smt. Naga Raja Uma, W/O Sri. T.K. Lakshmisha V. The Income Tax Officer, Ward-7(2)(3) and Assessment Unit, Income Tax Department

WP/7586/2024

AI Insights

The case involves Smt. Naga Raja Uma, the petitioner, who challenged the orders and notices issued by the Income Tax Department concerning the assessment year 2015-16. The petitioner argued that she did not receive a crucial show-cause notice under Section 148A(b) of the Income Tax Act, 1961, which prevented her from contesting the proceedings. The respondents, including the Income Tax Officer and the Assessment Unit, defended the actions taken. The court found merit in the petitioner's claim of not receiving the notice and decided to set aside the impugned order and notice, remitting the matter back for a fresh assessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 805453 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 25-04-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: KASHINATH KALMATH; R CHANDRASHEKAR
• Keywords: Assessment Year 2015-16; Income Tax; Natural Justice; Writ of Certiorari
• Section: 147; 148; 144B; 148A(b); 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:16706 WP No. 7586 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF APRIL, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.7586 OF 2024 (T-IT) BETWEEN: SMT. NAGA RAJA UMA, W/O SRI. T.K. LAKSHMISHA, AGED ABOUT 61 YEARS, NO.430, JAYA NIVAS, 11TH CROSS, WILSON GARDEN, BENGALURU - 560 027. …PETITIONER (BY SRI. KASHINATH KALMATH, SRI. R. CHANDRASHEKAR, ADVOCATES FOR SRI. RAMA MURTHY R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD-7(2)(3), 80 FEET ROAD, 6TH BLOCK, KORMANGALA, BENGALURU - 560 095. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NEW DELHI - 110 001. …RESPONDENTS (BY SRI. M.DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER MADE U/S. 147 R.W.S. 144B OF THE ACT DATED 11.02.2024 MADE FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-D) IN DIN/ITBA/AST/S/147/2023- 24/1060767433(I) MADE BY THE 2ND RESPONDENT ON THE GROUND OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: Digitally signed by LEELAVATHI S R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:16706 WP No. 7586 of 2024 ORDER In this petition, petitioner seeks for the following reliefs: (i) 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 made u/s.147 r.w.s. 144B of the Act dated 11-02-2024 made for the assessment year 2015-2016 (Annexure-D) in DIN: ITBA/AST/S/147/2023-24/1060767433(1) made by the 2nd Respondent on the ground of violation of principles of natural justice. (ii) 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 01-04-2022 issued u/s.148 of the Act for the assessment year 2015-16 (Annexure-C) in DIN: ITBA/AST/S/148_1/2022-23/1042436480(1) issued by the 1st Respondent. (iii) This Hon'ble Court may be pleased to issue such other Writ or Writs as this Hon'ble Court deems fit, in the interest of justice, in the Petitioner's case. 2. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that the petitioner did not receive the show-cause notice dated 22.03.2022 issued by the - 3 - NC: 2024:KHC:16706 WP No. 7586 of 2024 respondent No.1 under Section 148A(b) of the Income Tax Act, 1961 (for short 'I.T.Act'), as a result of which, the petitioner could not submit her reply and contest the proceedings which culminated in the impugned order and consequential notices which deserves to be set aside and the matter to be remitted back to the respondents for reconsideration afresh by providing sufficient and reasonable opportunity to the petitioner and giving her an opportunity of personal hearing in the matter. 3. Per contra, learned counsel for the respondents would submit that there is no merit in the petition and the same is liable to be dismissed. 4. A perusal of the material on record will indicate that the inability and omission on the part of the petitioner to submit her reply to the Notice under Section 148A(b) of the I.T.Act and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause. Under these circumstances, adopting a justice oriented approach and in order to provide one more opportunity to the petitioner to file her reply along with the documents and contest the show-cause notice and proceedings pursuant thereto, I deem it just and appropriate to set aside the - 4 - NC: 2024:KHC:16706 WP No. 7586 of 2024 impugned order dated 11.02.2024 at Annexure–D and consequential notice at Annexure-C dated 01.04.2022. Consequently remit the matter back to respondent No.1 for reconsideration afresh from the stage of submission of reply to the show-cause notice dated 22.03.2022 under Section 148A(b) of the I.T.Act and proceed further in accordance with law. 5. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned order dated 11.02.2024 at Annexure–D and consequential notice at Annexure-C dated 01.04.2022 are hereby set aside. (iii) The matter is remitted back to respondent No.1 for reconsideration afresh from the stage of the petitioner filing objections to show-cause notice dated 22.03.2022 issued under Section 148A(b) of the I.T.Act. (iv) Liberty is reserved in favour of the petitioner to file pleadings, objections, documents etc., which shall be considered by respondent No.1 who shall provide an opportunity to the petitioner and - 5 - NC: 2024:KHC:16706 WP No. 7586 of 2024 hear her and proceed further in accordance with law. Sd/- JUDGE SMJ List No.: 1 Sl No.: 13 "