Yallampalli Venkataramanappa Manjunath V. The Income Tax Officer, Ward 1

WP/13846/2024

AI Insights

In this writ petition, the petitioner, Yallampalli Venkataramanappa Manjunath, challenged the notice and subsequent order issued by the Income Tax Officer under various sections of the Income Tax Act, 1961, concerning the assessment year 2017-2018. The petitioner argued that he was not a previous assessee, had not received the initial notice, and thus could not respond or object to the subsequent orders and notices. The court noted the absence of a reply from the petitioner and his status as a non-assessee, deciding to provide an opportunity for the petitioner to respond to the notice under Section 148A(b) before proceeding further.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 797283 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 11-06-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: R MURTHY
• Keywords: Assessment Year; Cash deposits; Income escaped assessment; Jurisdiction; Quash notice; Withdrawals
• Section: 148; 144B; 148A(b); 148A(d); 151A; 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:20502 WP No. 13846 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF JUNE, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 13846 OF 2024 (T-IT) BETWEEN: YALLAMPALLI VENKATARAMANAPPA MANJUNATH, S/O Y. VENKATARAMANAPPA, AGED ABOUT 42 YEARS, 16TH WARD, NEAR HEALTH QUARTERS, BAGEPALLI - 561 207, CHICKBALLAPURA DIST. …PETITIONER (BY SRI. R. RAMA MURTHY, ADVOCATE) AND: THE INCOME TAX OFFICER, WARD 1, YASHODA COMPLEX, B.B. ROAD, CHICKBALLAPURA - 562 101. …RESPONDENT (BY SRI. M. DILIP, JR. STANDING COUNSEL) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 29.01.2024 ISSUED U/S 148A (b) OF THE ACT (ANNEXURE-A)TBA/AST/F/148A(SCN)/2023-24/1060205164(1) ISSUED FOR THE ASSESSMENT YEAR 2017-2018 BY THE RESPONDENT AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: Digitally signed by V KRISHNA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:20502 WP No. 13846 of 2024 ORDER The petitioner has sought for quashing the notice dated 29.01.2024 issued under Section 148A (b) of the Income Tax Act, 1961 (for short 'the Act') as well as the order passed under Section 148A (d) of the Act and the notice issued under Section 148 of the Act. 2. Learned counsel for the petitioner submits that petitioner is not previously an assessee and the notice stated to have been issued has not been received and accordingly was unable to make his objections to the notice under Section 148A (b) of the Act resulting in order being passed under Section 148A (d) of the Act without a reply on behalf of the petitioner. 3. Various contentions have been raised including that what is taken note of in the notice issued under Section 148A (b) of the Act is the entirety of the cash deposits and withdrawals in his account. It is submitted that what ought to be taken note of is the income that has - 3 - NC: 2024:KHC:20502 WP No. 13846 of 2024 escaped assessment. Other contentions are raised on merits as well, including that the procedure to be followed is that under Section 144B read with Section 151A of the Act and accordingly, the proceedings initiated are one without jurisdiction. 4. However, noticing that there was no reply by the petitioner and that the petitioner is not an assessee, it would be appropriate taking note of absence of the petitioner to afford an opportunity to participate in the proceedings by making out a reply to the notice issued under Section 148A (d) of the Act. Such reply to be made within a period of four weeks from the date of receipt of certified copy of this order. 5. Accordingly, the order at Annexure-'B' passed under Section 148A (d) of the Act as well as notice at Annexure-'C' issued under Section 148 of the Act are set aside. Matter is remitted back for the stage of reply to the notice issued under Section 148A (b) of the Act. All - 4 - NC: 2024:KHC:20502 WP No. 13846 of 2024 contentions as raised in the present petition are kept open. Accordingly, petition is disposed off. Sd/- JUDGE MCR "