MICHAEL S/O. JOSEPH CARVALHO vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP/103626/2021HC KarnatakaKAHC02021624202119 September 2024Bench: JYOTI MULIMANI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, noted that pursuant to the order of the Apex Court in UNION OF INDIA AND OTHERS VS. ASHISH AGARWAL, the department had treated the notice issued under Section 148 of the Income Tax Act, 1961, as one issued under Section 148A(b) of the Act. Based on this submission by the revenue, the Court found that nothing remained for consideration in the writ petition. Therefore, the Court disposed of the writ petition. The specific finding on the validity of the original Section 148 notice or the implications of treating it as a Section 148A(b) notice were not elaborated upon, as the petition was disposed of on the basis that no issue survived.

What were the facts?

The petitioner, Michael S/o. Joseph Carvalho, filed a Writ Petition before the High Court of Karnataka, Dharwad Bench. The petition sought a Writ of Certiorari to quash a notice dated 08.04.2021 issued by the Assistant Commissioner of Income Tax, Circle-1, Belagavi, under Section 148 of the Income Tax Act, 1961. This notice pertained to the Assessment Year 2013-14. The respondents are the Assistant Commissioner of Income Tax and the Principal Commissioner of Income Tax, Range 1, Belagavi. The procedural history relevant to the disposal of the petition is the order passed by the Apex Court in UNION OF INDIA AND OTHERS VS. ASHISH AGARWAL.

What were the issues?

1. Whether the notice dated 08.04.2021, issued by the first respondent under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2013-14, is valid and ought to be quashed. Assessee's Contention: The petitioner sought to quash the notice issued under Section 148 of the Income Tax Act, 1961. Revenue's Contention: The department, in light of the Apex Court's decision in UNION OF INDIA AND OTHERS VS. ASHISH AGARWAL, treated the notice issued under Section 148 of the Act as one issued under Section 148A(b) of the Income Tax Act. Consequently, the revenue argued that nothing survives for consideration in the writ petition.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC-D:13398 WP No. 103626 of 2021

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 19TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 103626 OF 2021 (T-IT) BETWEEN:

MICHAEL S/O. JOSEPH CARVALHO, AGED ABOUT 49 YEARS, OCC: BUSINESS, RESIDING AT PLOT NO.7 AND 8, CTS NO.1388, GINDE COLONY, NANAWADI, BELAGAVI-590 009. PAN: ABKPC9717H …PETITIONER (BY SRI. SANGRAM.S. KULKARNI., ADVOCATE)

AND:

1.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BELAGAVI, FEROJ KHIMJIBHAI COMPLEX, OPPOSITE CIVIL HOSPITAL, DR. B.R. AMBEDKAR ROAD, BELAGAVI-590 001.

2.

THE PRINCIPAL COMMISSIONER OF INCOME TAX, RANGE 1, BELAGAVI, FEROJ KHIMJIBHAI COMPLEX, OPPOSITE CIVIL HOSPITAL, DR. B.R. AMBEDKAR ROAD, BELAGAVI-590 001. …RESPONDENTS (BY SRI. M. THIRUMALESH AND SRI. Y.V.RAVIRAJ., ADVOCATES FOR R1-R2)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS.

Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC-D:13398 WP No. 103626 of 2021

THIS WRIT PETITION IS LISTED FOR ORDERS, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER

Sri.Sangram S.Kulkarni., counsel for the petitioner has appeared in person. Sri.M.Thirumalesh., counsel for the respondents has appeared through video conferencing. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the notice dated:08.04.2021 issued by the first respondent under Section 148 of the Income Tax Act, 1961 in DIN & Notice No:ITBA/AST/S/148/2021-22/1032278677(1) for the Assessment Year 2013-14 vide Annexure-B. 3. Heard the arguments and perused the Writ papers with care. 4. Pursuant to the order passed by the Apex Court in UNION OF INDIA AND OTHERS VS. ASHISH AGARWAL reported in (2023) 1 SCC 617, the department has treated the notice issued under Section 148 of the Act as one under Section 148A(b) of the Income Tax Act. Hence, nothing

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NC: 2024:KHC-D:13398 WP No. 103626 of 2021

survives for consideration in the captioned Writ Petition. Accordingly, the Writ Petition is disposed of.

Sd/- (JYOTI MULIMANI) JUDGE

MRP LIST NO.: 2 SL NO.: 15.1

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