Sri. Dev Prakash Gupta V. The Asst/Deputy Commissioner of Income-Tax Circle 3(1)(1)

WP/9474/2023

AI Insights

The case involves Sri. Dev Prakash Gupta, the petitioner, challenging the orders and notices issued by the Assistant/Deputy Commissioner of Income-Tax for the assessment year 2015-16. The petitioner sought to quash the orders under Section 148A(d) and the notices under Section 148 of the Income Tax Act, 1961, claiming that he was not given a fair opportunity to respond due to his illness and that the orders were passed without considering his requests for documents and adjournments. The High Court of Karnataka, after reviewing the circumstances and the principles of natural justice, decided in favor of the petitioner, setting aside the impugned orders and notices and remitting the matter back for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 821530 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 05-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M THIRUMALESH
• Assessee Lawyers: S PARTHASARATHI
• Keywords: Assessment Year 2015-16; Income Tax; Natural Justice; Writ of Certiorari; Writ of Mandamus; Writ of prohibition
• Section: 148; 148A(d); 226; 227

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:51175 WP No. 9474 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 05TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9474 OF 2023 (T-IT) BETWEEN: 1. SRI. DEV PRAKASH GUPTA AGED ABOUT 71 YEARS, SON OF LATE G S GUPTA NO 42, 1ST FLOOR, BOK ROAD, CITY MARKET, PO, KALASIPALYAM, BENGALURU – 560 002. …PETITIONER (BY SRI. S PARTHASARATHI, ADVOCATE) AND: 1. THE ASST/DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 3(1)(1) 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU – 560 095. …RESPONDENT (BY SRI. M THIRUMALESH, ADVOCATE) Printed from counselvise.com Digitally signed by SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51175 WP No. 9474 of 2023 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE IMPUGNED ORDER PASSED UNDER SEC 148A(d) OF THE ACT DATED 31/03/2023 IN FILE NO. ITBA/COM/F/17/2022-23/1051826211(1) ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-H) AND ETC., 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: \"a) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the impugned Order passed under sec 148A(d) of the Act dt.31.3.2023 in File No. ITBA/COM/F/17/2022-23/1051826211(1) issued by the Respondent for the assessment year 2015-16 (ANNEXURE-H); b) issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the impugned notice issued under sec 148 of the Act dt.31.3.2023 in File No. ITBA/COM/F/17/2022-23/1051827800(1) issued by the Respondent for the assessment year 2015-16 (ANNEXURE-J); c) issue a Writ of Prohibition or a direction in the nature of Writ of Prohibition restraining the Respondent from further proceeding in pursuance of the impugned notice issued under sec 148 of the Act dt.31.3.2023 in File Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:51175 WP No. 9474 of 2023 No. ITBA/COM/F/17/2022-23/1051827800(1) issued by the Respondent for the assessment year 2015-16 (ANNEXURE-J); d) issue a Writ of Mandamus or a direction in the nature of Writ of Mandamus directing the Respondent to give all the materials and documents to the petitioner as prayed for in his letter dt.8.7.22 and 15.3.23 and thereafter give opportunity to the petitioner for cross- examination of the persons/ witnesses who provided the statement if required before drawing conclusion as to the passing of the order under sec 148A(d) of the Act. e) pass such other order, direction or writ as this Hon'ble Court deems fit, and f) direct the Respondent to award the costs of this Writ Petition.\" 2. A perusal of the material on record will indicate that on 31.03.2022, the respondent passed an assessment order under Section 148A(d) of the Income Tax Act, 1961 (for short “the IT Act”) against the petitioner for the assessment year 2015-16, followed by a notice under Section 148 of the IT Act dated 31.03.2022, which were assailed by the petitioner in Writ Petition No.8684/2022 which was allowed and disposed of by this Court vide final Order dated 24.06.2022 by setting aside the said order and remitting the matter Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:51175 WP No. 9474 of 2023 back to the respondent for reconsideration afresh in accordance with law. The said order dated 24.06.2022 passed by this Court in the previous round of litigation in Writ Petition No.8684/2022 is as hereunder:- \"The petitioner is challenging the order passed under sub-clause (d) of 148A of the Income Tax Act, 1961 and the notice issued under Section 148 of the Income Tax Act on the ground that he was not given an opportunity of hearing prior to passing of the impugned order. 2. The case of the petitioner is that he was issued with Show Cause Notice calling upon him to Show Cause as to why the assessment for the assessment year 2015-2016 should not be re-opened. As he is a Senior citizen and he had fallen sick, he was not in a position to submit a reply within a stipulated time. In this regard, he sought for adjournment. However, without considering his prayer, the impugned order has been passed and a notice has been issued thereafter. 3. Learned counsel for Revenue contends that in spite of giving sufficient opportunity, the petitioner has not availed the same and he has not filed his objections and hence, the impugned order has been passed. On the said ground, he prays for dismissal of the writ petition. Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:51175 WP No. 9474 of 2023 4. Though the fact of petitioner praying for adjournment is disputed, the fact remains that petitioner has not been able to submit his reply and he further submits that if given an opportunity he would submit reply within a period of 15 days from today. He has further produced the copies of medical certificate to show he was sick and a letter from his Tax consultant to show that he sought for adjournment. 5. Under the peculiar facts and circumstances without going into the merits of the case, it is deemed appropriate to give an opportunity of hearing to the petitioner. 6. Hence, the following: ORDER i. E- order bearing No.DIN & Notice No.ITBA/AST/F/148a/2021-22/1042304047(1) dated 31.03.2022 vide Annexure - A to the writ petition is hereby set aside. ii. E-Notice bearing No.DIN & Notice No.ITBA/AST/S/148_1/2021-22/1042314672(1) dated 31.03.2022 vide Annexure - B to the writ petition is hereby set aside. iii. The matter is remanded back to the Assessing Officer with a direction to provide an opportunity to the petitioner to file his objections to the Show Cause Notice and pass appropriate orders in accordance with law. iv. The petitioner is directed to appear before the Assessing Officer on 19.07.2022 without further notice. Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:51175 WP No. 9474 of 2023 Accordingly, the writ petition stands disposed of.\" 3. Subsequently, the petitioner submitted a representation dated 08.07.2022, in pursuance of which, the respondent proposed issuance of an order under Section 148A of the IT Act on 08.02.2023, to which the petitioner submitted replies/responses dated 14.02.2023 and 15.03.2023. 3(i) In his reply/response dated 14.02.2023, the petitioner specifically requested the respondent to provide the required details and documents, which would enable him to contest the proceedings and the report obtained by them, so that the petitioner can have his say in the matter. It is the grievance of the petitioner that despite the specific request made in his letter dated 14.02.2023, for furnishing of documents/report sought to be relied upon by the respondent, the respondent has proceeded to pass the impugned order at Annexure-H dated 31.03.2023, by neither considering the said request of the petitioner nor providing documents or the report to the petitioner, who is before this Court by way of the present petition. 3(ii) It is also submitted that the impugned order under Section 148A(d) is an improvement upon the various allegations Printed from counselvise.com - 7 - HC-KAR NC: 2025:KHC:51175 WP No. 9474 of 2023 and reasons contained in the notice under Section 148A(b) of the IT Act and the reasons assigned in the impugned order passed against the petitioner were conspicuously absent and not forthcoming in the notice and as such, the impugned order deserves to be set aside on this ground also. 4. Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the notice under Section 148A(b) issued by the respondent, which culminated in the impugned order at Annexure-H dated 31.03.2023 under Section 148A(d) of the IT Act will clearly indicate that the reasons which were not earlier forthcoming or contained in the notice are, for the first time, mentioned/stated in the impugned order and without providing sufficient or reasonable opportunity to the petitioner. It is also pertinent to note that though the petitioner made a specific request in his representation dated 14.02.2023 at Annexure-F, requesting the respondent to furnish documents and the report relied upon by them, the same were not furnished by the respondent to the Printed from counselvise.com - 8 - HC-KAR NC: 2025:KHC:51175 WP No. 9474 of 2023 petitioner, thereby violating principles of natural justice. Under these circumstances, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in accordance with law by issuing certain directions. 6. Accordingly, I pass the following:- ODER (i) The Writ Petition is hereby allowed. (ii) The impugned order at Annexure-H dated 31.03.2023 and the impugned notice at Annexure-J dated 31.03.2023 passed by the respondent are hereby set aside. (iii) The matter is remitted back to the respondent for reconsideration afresh, in accordance with law. (iv) The petitioner shall appear before the respondent on 12.01.2026, without awaiting further notice from the respondent. (v) Upon the petitioner appearing before the respondent on 12.01.2026, the respondent shall furnish/provide all documents available in their custody and possession to the petitioner. (vi) Immediately upon the respondent furnishing/providing all available documents to the petitioner, the petitioner would be Printed from counselvise.com - 9 - HC-KAR NC: 2025:KHC:51175 WP No. 9474 of 2023 entitled to file additional pleadings, replies, documents etc., and contest the proceedings in accordance with law. (vii) The respondent shall provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. (viii) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE BSS List No.: 2 Sl No.: 44 Printed from counselvise.com "