MUNUEL S/O. JOSEPH CARVALHO vs. THE ASSISTANT COMMISIONER OF INCOME TAX

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WP/103628/2021HC KarnatakaKAHC02021622202119 September 2024Bench: JYOTI MULIMANI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the challenge to the notice issued under Section 148 of the Income Tax Act, 1961, had become infructuous. The Court noted that following the Apex Court's decision in UNION OF INDIA AND OTHERS VS. ASHISH AGARWAL, the department had reclassified the notice issued under Section 148 as one issued under Section 148A(b) of the Act. Consequently, the Court found that nothing further survived for consideration in the writ petition. The petition was disposed of on this basis, without delving into the merits of the original notice or the reassessment proceedings.

What were the facts?

The petitioner, Munuel S/o. Joseph Carvalho, filed a Writ Petition before the High Court of Karnataka, Dharwad Bench, seeking a Writ of Certiorari to quash a notice dated April 22, 2021, issued by the Assistant Commissioner of Income Tax (first respondent) 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. The procedural history involves the issuance of the Section 148 notice, which is now the subject of challenge.

What were the issues?

1. Whether the notice dated 22.04.2021 issued by the first respondent under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2013-14 is liable to be quashed. The petitioner argued for the quashing of the notice. The revenue contended that pursuant to the order of 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. Therefore, the revenue implicitly argued that the challenge to the original Section 148 notice is now moot or has been rectified by this reclassification.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A(b)

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC-D:13391 WP No. 103628 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. 103628 OF 2021 (T-IT) BETWEEN:

MUNUEL S/O. JOSEPH CARVALHO, AGED ABOUT 41 YEARS, OCC: BUSINESS, RESIDING AT PLOT NO.7 AND 8, CTS NO.1388, GINDE COLONY, NANAWADI, BELAGAVI-590 009, PAN: ADGPC9362C. …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 R1-2)

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:13391 WP No. 103628 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:22.04.2021 issued by the first respondent under Section 148 of the Income Tax Act, 1961 in DIN & Notice No:ITBA/AST/S/148/2021-22/1032602838(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:13391 WP No. 103628 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.: 15.2

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