VIKRAMSINHA PRAFUL NIRMALE V. INCOME TAX OFFICER

WP/104890/2023

AI Insights

The case involves VikramSinha Praful Nirmale, represented by Mrs. Deepa Sanjay Patil, who filed a writ petition against the Income Tax Officer, International Taxation Circle 2(2), Bengaluru, and the Income Tax Officer, Ward-1, Belagavi. The petition sought to quash an order and notice dated 30.03.2023 concerning the Assessment Year 2016-17, issued under Sections 148A(d) and 148 of the Income Tax Act, 1961. The petitioner argued that their detailed reply to the 148A(b) notice was not considered, leading to an erroneous order. The respondents defended the action, suggesting the writ petition be dismissed. The court found that the documents submitted by the petitioner were not considered in the order, leading to the decision to set aside the order and notice and remand the matter for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 684620 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 13-09-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M THIRUMALESH
• Assessee Lawyers: PRAMOD VAIDYA; SHASHANK HEGDE
• Keywords: Assessment Year 2016-17; Income Tax; Notice; Order Quash; Writ of Certiorari
• Section: 148; 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - NC: 2024:KHC-D:13107 WP No. 104890 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 13TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 104890 OF 2023 (T-IT) BETWEEN: VIKRAMSINHA PRAFUL NIRMALE, AGED ABOUT 48 YEARS, OCC: NRI SERVICE, R/O: 220, GOODS SHED ROAD, BELAGAVI-590 001, REPRESENTED BY ITS POA, MRS. DEEPA SANJAY PATIL. …PETITIONER (BY SRI. PRAMOD.Y.VAIDYA AND SRI. SHASHANK.S.HEGDE., ADVOCATE) AND: 1. INCOME TAX OFFICER, INTL. TAXATION CIRCLE 2(2), BENGALURU-560 001. 2. INCOME TAX OFFICER, WARD-1, BELAGAVI-590 001. …RESPONDENTS (BY SRI. M.THIRUMALESH., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC-D:13107 WP No. 104890 of 2023 ORAL ORDER Sri.Pramod Y.Vaidya., counsel for the petitioner and Sri.M.Thirumalesh., for the respondents have appeared in person. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the order dated 30.03.2023 passed by the first respondent under Section 148A(d) of the Income Tax Act, 1961 in DIN & Notice No:ITBA/AST/F/148A/2022- 23/1051661010(1) for the Assessment Year 2016-17 vide Annexure-D and the notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961 in DIN & Notice No:ITBA/AST/S/148_1/2022-23/1051661489(1) for the Assessment Year 2016-17 vide Annexure-E. 3. Counsel Sri.Pramod Y.Vaidya., in presenting his arguments strenuously urged that in response to 148A(b) notice, the petitioner had submitted a detailed reply, however, the respondent without considering the documentary evidence, erroneously passed an order under Section 148A(d). - 3 - NC: 2024:KHC-D:13107 WP No. 104890 of 2023 By way of reply, counsel Sri.M.Thirumalesh., justified the action on the part of the authority and submitted that the writ petition may be dismissed. 4. Heard the arguments and perused the Writ papers with care. 5. A perusal of the Writ papers reveals that in response to the section 148A (b) notice, the petitioner has filed a reply. However, in the order, the officer has not considered the documents that were given by the petitioner. In my view, the action on the part of the respondent is incorrect. Hence, the matter requires a remand. Therefore, the order passed under Section 148A(d) and notice issued under Section 148 of the Act are liable to be set aside, so they are set aside. 6. The Writ of Certiorari is ordered. The order dated 30.03.2023 passed by the first respondent under Section 148A(d) of the Income Tax Act, 1961 in DIN & Notice No:ITBA/AST/F/148A/2022-23/1051661010(1) for the Assessment Year 2016-17 vide Annexure-D and the notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961 in DIN & Notice No: ITBA/AST/S/148_1/2022- - 4 - NC: 2024:KHC-D:13107 WP No. 104890 of 2023 23/1051661489(1) for the Assessment Year 2016-17 vide Annexure-E are quashed. The matter is remanded to the first respondent to the stage of reply to 148A(b) notice and to pass fresh order under Section 148A(d) of the Act, after issue of reminder notice to the petitioner. A liberty is reserved to the petitioner to substantiate his case by furnishing further documents and clarifications. All contentions of the parties are kept open. 7. Resultantly, the Writ Petition is allowed and remanded. Sd/- (JYOTI MULIMANI) JUDGE TKN List No.: 1 Sl No.: 23 "