MRS. SHELEN W/O JOSEPH CARVALHO vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP/103656/2021HC KarnatakaKAHC02021625202119 September 2024Bench: JYOTI MULIMANI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, held that the Writ Petition was disposed of as nothing survived for consideration. The reasoning was based on the Apex Court's order in UNION OF INDIA AND OTHERS VS. ASHISH AGARWAL. Following this order, the department had treated the notice initially issued under Section 148 of the Income Tax Act as a notice issued under Section 148A(b) of the Act. This reclassification meant that the original basis of the petitioner's challenge, which was the notice under Section 148, was no longer the operative notice. Therefore, the court found no further issue to adjudicate upon in the writ petition. The operative direction was to dispose of the Writ Petition.

What were the facts?

The petitioner, Mrs. Shelen W/o Joseph Carvalho, filed a Writ Petition before the High Court of Karnataka, Dharwad Bench. The petition sought to quash a notice dated March 31, 2021, issued by the Assistant Commissioner of Income Tax (first respondent) under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2013-14. The respondents were the Assistant Commissioner of Income Tax and the Principal Commissioner of Income Tax. The procedural history relevant to the case is that the notice under Section 148 was issued.

What were the issues?

1. Whether the notice dated March 31, 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? (Question of law) Assessee's contention: The petitioner sought to quash the notice issued under Section 148 of the Income Tax Act, 1961. The specific grounds for quashing are not detailed in the judgment, but the prayer itself indicates a challenge to the validity or propriety of the notice. Revenue's contention: The revenue, through its counsel, argued that pursuant to the order of the Apex Court in UNION OF INDIA AND OTHERS VS. ASHISH AGARWAL, the notice issued under Section 148 of the Act was treated as a notice under Section 148A(b) of the Income Tax Act. This reclassification rendered the original challenge moot.

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:13393 WP No. 103656 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. 103656 OF 2021 (T-IT) BETWEEN:

MRS. SHELEN W/O JOSEPH CARVALHO, AGED ABOUT 62 YEARS, OCC: HOUSE HOLD, RESIDING AT PLOT NO.7 AND 8, CTS NO.1388, GINDE COLONY, NANAWADI, BELAGAVI -590 009. PAN: ACHPC6820B …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)

Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC-D:13393 WP No. 103656 of 2021

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

THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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:31.03.2021 issued by the first respondent under Section 148 of the Income Tax Act, 1961 in DIN & Notice No:ITBA/AST/S/148/2020-21/1032081155(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

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NC: 2024:KHC-D:13393 WP No. 103656 of 2021

Section 148A(b) of the Income Tax Act. Hence, nothing survives for consideration in the captioned Writ Petition. Accordingly, the Writ Petition is disposed of.

Sd/- (JYOTI MULIMANI) JUDGE TKN List No.: 2 Sl No.: 16

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