Writ Petition No. 10029 of 2025 · The High Court
Case Details
- 1 - NC: 2025:KHC:14591 WP No. 10029 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10029 OF 2025 (T-IT) BETWEEN: SMT. VIDYA RITA MONTEIRO W/O SRI. MAXIM VIJAYA MASCARENHAS, AGED ABOUT 48 YEARS, PRESENTLY RESIDING AT, 103, SHESHADRI RESIDENCY, 2ND ‘A’ CROSS, OMBR LAYOUT, BANGALORE – 560 043. (BY SRI. ANNAMALAI S.,ADVOCATE) AND: …PETITIONER Digitally signed by CHANDANA B M Location: High Court of Karnataka 1. 2. 3. ASSESSMENT UNIT INCOME TAX DEPARTMENT, REP. BY ADDITIONAL/JOINT/ DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX/ INCOME-TAX OFFICER, INCOME-TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. INCOME TAX OFFICER, WARD 1(2)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE – 560 095. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA, CENTRAL REVENUE BUILDING, - 2 - NC: 2025:KHC:14591 WP No. 10029 of 2025 NO. 1 QUEENS ROAD, BANGALORE – 560 001.
Legal Reasoning
(BY SRI.M. DILIP, ADVOCATE) …RESPONDENTS THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER PASSED UNDER SECTION 147 RWS 144B OF THE ACT DTD. 27.02.2025 BEARING DIN.ITBA/AST/S/147/2024-25/1073771846(1) PASSED BY THE R-1 FOR THE ASSESSMENT YEAR 2016-17 MARKED AS ANNX-A1. 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, petitioner seeks the following reliefs: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed under Section 147 rws 144B of the Act dated 27/02/2025 bearing DIN: ITBA/AST/S/147/2024-25/1073771846(1) passed by the Respondent No. 1 for the assessment year 2016-17 marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 27/02/2025 bearing DIN & Document No. ITBA/AST/S/88/2024-25/1073771913(1) issued by the Respondent No. 1 for the assessment year 2016-17 herein marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated - 3 - NC: 2025:KHC:14591 WP No. 10029 of 2025 27/02/2025 bearing DIN & Notice No. ITBA/AST/S/156/2024-25/1073771889(1) issued by the Respondent No. 1 for the assessment year 2016-17 herein marked as Annexure - АЗ. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice u/s 271(1)(c) dated 27/02/2025 bearing DIN No: DIN No. ITBA/PNL/S/271(1)(c)/2024-25/1073772093(1) issued by the Respondent No. 1 for the assessment year 2016-17 herein marked as Annexure - A4. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice u/s 148A(b) of the Act dated 31/03/2023 bearing DIN & Notice ITBA/AST/F/148A(SCN)/2022-23/1051745300(1) No. Issued by the Respondent No. 2 for the assessment year 2016-17 herein marked as Annexure - B1. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order u/s 148A(d) of the Act dated 12/04/2023 bearing DIN & Notice No. ITBA/AST/F/148A/2023-24/1052021586(1) issued by the Respondent No. 2 for the assessment year 2016-17 herein marked as Annexure - B2. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice u/s 148 of the Act dated 12/04/2023 bearing DIN & Notice No. No. ITBA/AST/S/148_1/2023-24/1052023759(1) issued by the - 4 - NC: 2025:KHC:14591 WP No. 10029 of 2025 Respondent No. 2 for the assessment year 2016-17 herein marked as Annexure - B3. viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval u/s 151 of the Act dated 11/04/2023 bearing DIN & Notice No. ITBA/AST/S/118/2023-24/1052012458(1) issued by the Respondent No. 3 for the assessment year 2016-17 herein marked as Annexure - С. ix) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. 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 the show- cause notice issued by respondents No.1 under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), dated 31.03.2023 was not received by petitioner either by mail or by speed post and she was not aware of the notice and consequently, petitioner could not submit her reply / response along with documents to the said notice. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to - 5 - NC: 2025:KHC:14591 WP No. 10029 of 2025 the Section 148A(b) notice 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. 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) notice. 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) notice 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 – B2 dated 12.04.2023 passed under Section 148A(d) of the IT Act, order at Annexure-A1 dated - 6 - NC: 2025:KHC:14591 WP No. 10029 of 2025 27.02.2025 passed under Section 147 r/w/s. 144B of the IT Act and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of petitioner submitting reply to Section 148A(b) notice and to proceed further in accordance with law. 6.
Decision
In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures A1, A2, A3, A4, B2, B3 and C are hereby set aside. (iii) Matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law from the stage of petitioner submitting reply to the Show Cause Notice under Section 148A(b) of the IT Act at Annexure-E dated 02.02.2024. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent No.2, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC: List No.: 1 Sl No.: 83