JAMAL NASIR ABDUL SHAIKH vs. THE INCOME TAX OFFICER WARD 1

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WP/101734/2025HC KarnatakaKAHC02003397202517 November 2025Bench: M.NAGAPRASANNA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that despite the clear directions issued on 15.10.2025, granting a final opportunity of 10 days to comply with office objections, the petitioner had failed to do so. Consequently, the Court found no alternative but to reject the writ petition for non-compliance. The Court noted that this was the last chance provided to the petitioner. No decision was made on the merits of the challenge to the Section 148 notice or the order disposing of objections, as the petition was dismissed on a procedural ground. The operative direction was the rejection of the petition.

What were the facts?

The petitioner, Jamal Nasir Abdul Shaikh, filed a writ petition before the High Court of Karnataka, Dharwad Bench, challenging a notice dated 12.04.2024 issued under Section 148 of the Income-Tax Act, 1961, and an order dated 12.04.2024 disposing of objections. The respondent is the Income Tax Officer, Ward 1, Belagavi. The High Court, by an order dated 15.10.2025, granted the petitioner 10 days to comply with office objections, stating it was the last opportunity. The matter was listed for 29.10.2025, with an interim order extended. However, the office objections remained uncomplied with.

What were the issues?

1. Whether the writ petition should be dismissed for non-compliance with the office objections, as directed by the Court. (Question of procedure) The petitioner's side (represented by advocates) had been granted a final opportunity to comply with office objections. The revenue's side (Income Tax Officer) is not recorded as making any specific arguments in this specific order, as the matter was decided on procedural non-compliance.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC-D:15733 WP No. 101734 of 2025

IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 17TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 101734 OF 2025 (T-IT) BETWEEN:

JAMAL NASIR ABDUL SHAIKH, B-706, DATTANI SHELTER, OPP. OSHIWARA BUS DEPOT., NEXT TO OSHIWARA IND, ESTATE GOREGAON WEST, MUMBAI, GUJARAT – 400 104, PAN AQNPS2831E. …PETITIONER (BY SRI. YOGESH B. SHAH & SRI. S. H. YADAWAD, ADVOCATES)

AND:

THE INCOME TAX OFFICER WARD 1, FEROJ KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, DR. AMBEDKAR ROAD, BELAGAVI, KARNATAKA 590 001, OR HIS SUCCESSORS TO OFFICE. …RESPONDENT

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI AND/OR A WRIT OF MANDAMUS AND/OR ANY OTHER WRIT DIRECTION OR ORDER TO QUASH AND SET ASIDE THE IMPUGNED NOTICE DATED 12.04.2024 UNDER SECTION 148 OF THE INCOME-TAX ACT, 1961 ANNEXED HERETO AT ANNEXURE-G ALONG WITH ORDER DISPOSING OF OBJECTIONS DATED 12.04.2024 ANNEXED HERETO AT ANNEXURE-F AND ALL FURTHER NOTICES, IF ANY, ISSUED FOR COMPLETING REASSESSMENT INCLUDING REASSESSMENT ORDER, IF ANY, FRAMED DURING PENDENCY OF THIS PETITION AND ETC.,

THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench, Dharwad

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HC-KAR NC: 2025:KHC-D:15733 WP No. 101734 of 2025

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

1.

This Court, by order dated 15.10.2025, had passed the following direction:

“Finally, 10 days’ time is granted to comply with the office objections, showing indulgence as it was a common object that is passed. In the event objections are not complied with, as directed by the Co-ordinate Bench earlier, the petitions could be dismissed without showing any indulgence to the submissions made by the counsel for the petitioners, as this would be the last straw of opportunity to comply. List this matter on 29.10.2025. Interim order subsisting, if any, is extended till the next date of hearing.”

2.

Despite the directions issued by this Court, the office objections have not been complied with till date. Accordingly, the petition stands rejected for non-compliance with the office objections.

Sd/- (M.NAGAPRASANNA) JUDGE

VNP/CT-ASC List No.: 1 Sl No.: 207

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