KALIA BALAMURUGAN v. INCOME TAX OFFICER

(BY SRI. BALRAM R RAO., ADVOCATE) AND:

INCOME TAX OFFICER WARD 6(2)(1) BMTC BUILDING, 80 FT ROAD, KORAMANGALA BENGALURU - 560 095

ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI II FLOOR, E-RAMP, - 2 - NC: 2024:KHC:25059 WP No. 13660 of 2024 JAWAHARLAL NEHRU STADIUM DELHI - 110 003 (BY SRI. M. DILIP, JUNIOR STANDING COUNSEL) … RESPONDENTS THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO i. ISSUE A WRIT OF CERTIORARI OR A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONER'S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER CLAUSE (d) OF SECTION 148A OF THE ACT NO. DATED ITBA/AST/F/148A/2022-23/1042525161(1) ANNEXURE -B AS WELL AS NOTICE ISUED UNDER SECTION 148 OF THE ACT DATED NO. -C ITBA/AST/S/148_1/2022-23/1042628369(1) ANNEXURE PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 AND ETC.

05.04.2022

07.04.2022 NOTICE NOTICE AND AND DIN DIN IN IN THIS PETITION, COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has challenged the validity of the order at Annexure-B under Section 148A(d) as well as notice under Section 148 at Annexure-C, order under Section 147 r/w 144 r/w 144B at Annexure-L, Demand Notice at Annexure-M, Order dated 23.01.2024 at Annexure-L, Demand Notice dated 23.01.2024 at Annexure-M and Order dated 23.01.2024 at Annexure-L. - 3 - NC: 2024:KHC:25059 WP No. 13660 of 2024

2. It is the case of the petitioner that notice under Section 148A(d) was issued which was dated 28.03.2022.

It is further submitted that the said notice was digitally signed on 28.03.2022 and accordingly the date of issuance is to be taken as 29.03.2022. It is submitted that reply was required to be made by 04.04.2022 and in light of the time that was made available to make out reply being 06 days, notice under Section 148A(b) requires to be set aside as being in violation of Section 148A (b) as not affording period for making out of reply which ought to be not less than 07 days.

It is submitted that by virtue of the short time available, petitioner was prejudiced and there has been violation of principles of natural justice. Accordingly, it is submitted that the relief as sought is required to be granted.

It is noticed that notice at Annexure-A under Section 148A (b) though is dated 28.03.2022, was digitally signed on 29.03.2022 as verified and submitted by the - 4 - NC: 2024:KHC:25059 WP No. 13660 of 2024 learned counsel for Revenue. If that were to be so, response to be made within 04.04.2022 would amount to calling upon the petitioner to make response within a period of 06 days even if it is assumed that notice was served on 29.03.2024 itself.

Section 148A(b) reads as follows: (b)provide an opportunity of being heard to the assessee, by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than seven days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests income chargeable tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a);

In light of non-compliance to the time limit required, it can be taken that contention of the petitioner that he has been prejudiced by non-granting of time as - 5 - NC: 2024:KHC:25059 WP No. 13660 of 2024 available in law requires to be accepted in light of Section 148A(b).

Accordingly, on such sole ground, notice under Section 148A (b) is set aside. Consequently, the order at Annexure-B, notice at Annexure-'C', order at Annexure-L and Annexure-M are set aside. The order at Annexure-L and notice at Annexure-M are also set aside. Respondents are at liberty to take action regarding subject matter of notice that is set aside if permissible as per law.

All contentions are kept open. Np/- Sd/- JUDGE