Writ Petition No. 10936 of 2025 · The High Court
Case Details
- 1 - NC: 2025:KHC:15266 WP No. 10936 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10936 OF 2025 (T-IT) …PETITIONER BETWEEN: SRI. VARMA ABHIJIT, S/O SRI. ALOK VARMA, AGED ABOUT 50 YEARS, PRESENTLY RESIDING AT 4825, MAPLE RD, MINNEAPOLIS, MN 55424 - 1226, MINNESOTA, USA PAN: ADKPV6376K. (BY SRI. ANNAMALAI S., ADVOCATE) AND: 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 5(3)(4), HMT BHAVAN, NO. 59, BELLARY ROAD, GANGANAGAR, BENGALURU – 560 032. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5(3)(2), HMT BHAVAN, NO. 59, BELLARY ROAD, GANGANAGAR, BENGALURU – 560 032.
Legal Reasoning
Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:15266 WP No. 10936 of 2025 4. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU - 3, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE – 560 095.
Legal Reasoning
(BY SRI. M.THIRUMALESH, ADVOCATE) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ASSESSMENT ORDER PASSED UNDER SECTION 147 RWS 144 RWS 144B OF THE ACT DATED 02.01.2025 BEARING DIN:ITBA/AST/S/147/2024-25/1071808345(1) THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2020-21 MARKED AS ANNEXURE-A1 AND ETC. ISSUED BY THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 144 rws 144B of the Act dated 02/01/2025 DIN: bearing ITBA/AST/S/147/2024-25/1071808345(1) issued by the Respondent No. 1 for the assessment year 2020- 21 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 02/01/2025 bearing DIN & Document No. ITBA/AST/S/330/2024-25/1071809876(1) issued by - 3 - NC: 2025:KHC:15266 WP No. 10936 of 2025 the Respondent No. 1 for the assessment year 2020- 21 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 02/01/2025 bearing DIN & Notice No. ITBA/AST/S/156/2024-25/1071809712(1) issued by the Respondent No. 1 for the assessment year 2020- 21 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 272A(1)(d) dated 31/12/2024 bearing DIN ITBA/PNL/S/272A(1)(d)_FL/2024-25/1071714527(1) issued by the Respondent No. 1 for the assessment year 2020-21 marked as Annexure - A4. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice u/s 270A dated 02/01/2025 bearing DIN No. ITBA/PNL/S/270A/2024-25/1071813611(1) issued by the Respondent No. 1 for the assessment year 2020- 21 marked as Annexure - A5. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice u/ 271AAC(1) dated 02/01/2025 bearing DIN No. ITBA/PNL/S/271AAC(1)/2024-25/1071813612(1) issued by the Respondent No. 1 for the assessment year 2020-21 marked as Annexure - A6. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice u/s 148A(b) of - 4 - NC: 2025:KHC:15266 WP No. 10936 of 2025 the Act dated 05/01/2024 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2023-24/1059399468(1) issued by the Respondent No. 2 for the assessment year 2020-21 herein marked as Annexure - B1. viii) 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 23/03/2023 bearing DIN & Notice No. ITBA/AST/F/148A/2023-24/1063254381(1) issued by the Respondent No. 3 for the assessment year 2020- 21 herein marked as Annexure - B2. ix) 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 23/03/2023 bearing DIN & Notice No. ITBA/AST/S/148_1/2023-24/1063255126(1) issued by the Respondent No. 3 for the assessment year 2020-21 herein marked as Annexure B3. x) 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 notice issued by the respondents under Section 148A(b) of the Income Tax Act, - 5 - NC: 2025:KHC:15266 WP No. 10936 of 2025 1961 (for short, ‘IT Act’), was not received by petitioner and he was not aware of the notice and consequently, petitioner could not submit its 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 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 - 6 - NC: 2025:KHC:15266 WP No. 10936 of 2025 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 – A1 dated 02.01.2025 passed under Section 147 read with section 144 read with Section 144B of the Income Tax Act, computation sheet dated 02.01.2025 at Annexure-A2, demand notice dated 02.01.2025 at Annexure-A3, penalty notice dated 31.12.2024 at Annexure-A4, penalty notice dated 02.01.2025 at Annexure-A5, penalty notice dated 02.01.2025 at Annexure-A6 and subsequent notice / orders, etc., and remit the matter back to respondent No.2 for reconsideration afresh from the stage of submitting of reply by the petitioner 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 order at Annexure – A1 dated 02.01.2025 passed under Section 147 read with section 144 read with Section 144B of the Income Tax Act, computation sheet dated 02.01.2025 at Annexure-A2, demand notice - 7 - NC: 2025:KHC:15266 WP No. 10936 of 2025 dated 02.01.2025 at Annexure-A3, penalty notice dated 31.12.2024 at Annexure-A4, penalty notice dated 02.01.2025 at Annexure-A5, penalty notice dated 02.01.2025 at Annexure-A6, are hereby set aside. (iii) Matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT dated 05.01.2024. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 43