Syed Muteeb S/o Late Syed Rasheed V. The Income Tax Officer Ward 1 and TPS, Income Tax Department Shimoga and Assessment Unit Income Tax Department Rep. by Ministry of Finance Government of India

WP/21442/2024

AI Insights

The case involves Syed Muteeb, the petitioner, who challenged the notices and orders issued by the Income Tax Department for the assessment year 2016-17 under various sections of the Income Tax Act, 1961. The petitioner argued that he did not receive the notices and was unaware of them, which prevented him from responding or submitting necessary documents. The respondents contended that the petition lacked merit. The court, considering the petitioner's claim of not receiving the notices due to bona fide reasons, decided to set aside the notices and orders and remand the matter for fresh consideration, allowing the petitioner another opportunity to respond.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 795520 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 21-08-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: R CHANDRASHEKAR; KASHINATH KALMATH
• Keywords: Assessment; Income Tax; Notices; Reconsideration; Writ of Certiorari
• Section: 147; 148; 144; 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:33581 WP No. 21442 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.21442 OF 2024 (T-IT) BETWEEN: SYED MUTEEB S/O LATE SYED RASHEED AGED ABOUT 56 YEARS RESIDING AT NO.3611 WYNBROOKE CIRCLE LOUISVILLE KY40241 UNITED STATE OF AMERICA. …PETITIONER (BY SRI. R. CHANDRASHEKAR AND SRI. KASHINATH KALMATH., ADVOCATES FOR SRI. RAMAMURTHY.R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 1 AND TPS, INCOME TAX DEPARTMENT SHIMOGA – 563 101. 2. ASSESSMENT UNIT INCOME TAX DEPARTMENT REP. BY MINISTRY OF FINANCE GOVERNMENT OF INDIA NEW DELHI – 110 001. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICES DATED 30.01.2023 AND 15.02.2023 ISSUED U/S 148A(B) OF THE ACT (ANNX-A AND A1) ITBA/AST/F/148A(SCN) /2022-23/1049237057(1) AND ITBA/AST/F/148A(SCN)/2022-23/1049780755(1) ISSUED FOR THE AY 2016- 17 BY THE 1ST RESPONDENT AND QUASH THE ORDER DATED 9.03.2023 MADE U/S 148A(D) OF THE ACT FOR THE AY 2016-17 (ANNX-B) ITBA/AST/F/148A/2022-23/1050563066(1) PASSED BY THE 1ST RESPONDENT AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by LEELAVATHI S R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:33581 WP No. 21442 of 2024 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR 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, quashing the notices dated 30.01.2023 and 15.02.2023 issued u/s 148a(b) of the Act (Annx-A and A1) and ITBA/AST/F/148A(SCN)/2022-23/1049237057(1) and ITBA/AST/F/148A(SCN)/2022-23/1049780755 (1) issued for the AY 2016-17 by the 1st Respondent . b) The petitioner humbly pray this Hon’ble Court may be pleased to issue a Writ of Certiorari quashing the order dated 9.03.2023 made u/s 148A(d) of the Act for the AY 2016-17 (Annx-b) ITBA/AST/F/148A/2022-23/ 1050563066(1) passed by the 1st Respondent c) The petitioner humbly pray this Hon’ble Court may be pleased to issue a Writ of Certiorari quashing the notice issued u/s 148 of the Act dated 9.03.2023 for the AY 2016- 17 (Annx-C) ITBA/AST/F/148_1/2022-23/1050565934(1) issued by the 1st Respondent. d) The petitioner humbly pray this Hon’ble Court may be pleased to issue a Writ of Certiorari quashing the ex- parte order dated 11.03.2024 made u/s 147 rws 144 of the Act for the AY 2016-17 (Annx-F) ITBA/AST/S/147/2023- 24/1062418934(1) passed by the 1st Respondent. 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.” - 3 - NC: 2024:KHC:33581 WP No. 21442 of 2024 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. 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 notices issued by the respondents under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), dated 30.01.2023 and 15.02.2023 were not received by petitioner and he was not aware of the notices and consequently, petitioner could not submit his reply / response along with documents to the said notices. 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) notices 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:33581 WP No. 21442 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) notices. 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) notices 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 09.03.2023 passed under Section 148A(d) of the IT Act and subsequent notice / orders, etc., and remit the matter back to concerned respondents for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notices and to proceed further in accordance with law. - 5 - NC: 2024:KHC:33581 WP No. 21442 of 2024 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures B, C, D, E, F, G, G1 and G2, H are hereby set aside. (iii) Matter is remitted back to concerned respondent for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notices under Section 148A(b) of the IT Act at Annexure-A and A1 dated 30.01.2023 and 15.02.2023. (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 SV List No.: 1 Sl No.: 43 "