SRI MARAGOWDANAHALLI RAMESHA vs. INCOME TAX OFFICER

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NC: 2024:KHC:32966 WP No. 20329 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20329 OF 2024 (T-IT)

BETWEEN:

SRI MARAGOWDANAHALLI RAMESHA AGED 39 YEARS S/O LATE CHANDREGOWDA MARAGOWDANAHALLI VILLAGE GALGIKERE POST K R NAGAR MYSORE - 571602 PAN APLPR0734G …PETITIONER (BY SRI. RAVI SHANKAR S V., ADVOCATE)

AND:

Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC:32966 WP No. 20329 of 2024

(BY SRI. THIRUMALESH M, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER SECTION 148A(B) OF THE ACT, DATED 30/03/2022 BEARING DIN NO.ITBA/AST/F/148A(SCN)/2021- 22/1042174105(1), ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A; QUASH THE ORDER UNDER SECTION 148A(D) OF THE ACT, DATED 27/04/2022, BEARING DIN NO.ITBA/AST/F/148A/2022-23/1042865924(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE A1; QUASH THE NOTICE UNDER SECTION 148 OF THE ACT DATED 27/04/2022 BEARING DIN NO. ITBA/AST/S/148.1/2022-23/1042865939(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE - A2.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

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NC: 2024:KHC:32966 WP No. 20329 of 2024

ORAL ORDER

In this petition, the petitioner seeks the following reliefs:

"i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act, dated 30/03/2022 bearing DIN No. ITBA/AST/F/148A(SCN)/2021-22/1042174105(1), issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A.

ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 148A(d) of the Act, dated 27/04/2023, bearing DIN No.ITBA/AST/F/148A/2022-23/1042865924(1) issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A1.

iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act dated 27/04/2022 bearing DIN No. ITBA/AST/S/148_1/2022-23/1042865939(1) issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A2.

iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval order under Section 147 r.w.s 144, 144B dated 10.11.2023 bearing DIN No. ITBA/AST/S/147/2023-24/1057861314(1), issued by the

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NC: 2024:KHC:32966 WP No. 20329 of 2024

Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - A3.

v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed Under section 271AAC(1) of the Act dated 24/04/2024 bearing DIN No.ITBA/PNL/F/271AAC(1/2024-25/1064328824) issued by the Respondent No. 2 for the assessment year 2018-19 herein marked as Annexure - A4.

vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order under section 272A(1)(d) of the Act dated 26/04/2024 bearing DIN No. ITBA/PNL/F/272A(1)(d)/2024-25/1064388932(1), issued by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - A5.

vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order under Section 270A of the Act dated 26/04/2024 bearing DIN No. ITBA/PNL/F/270A/2024-25/1064394001(1), issued by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - A6."

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NC: 2024:KHC:32966 WP No. 20329 of 2024

record, learned counsel for the petitioner submits that notice issued by the respondents under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), dated 30.03.2022 was not received by petitioner and he was not aware of the notice and consequently, the petitioner could not submit his reply/response along with the documents to the said notice. It is submitted that the inability and omission on the part of the petitioner to submit reply/response along with documents to the Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if one more opportunity is provided to the petitioner to do so by setting aside the impugned orders and notices, the petitioner would do so and the respondents may be directed to proceed further in accordance with law. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not submitted reply/response along with documents to Section 148A(b) notice. Under these circumstances, in view of the specific assertion on the part of the

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NC: 2024:KHC:32966 WP No. 20329 of 2024

petitioner that his inability and omission to submit a reply along with documents to Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, the petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned order at Annexure – A1 dated 27.04.2022 passed under Section 148A(d) of the IT Act and subsequent notice/orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices/orders at Annexures A, A1, A2, A3, A4, A5 and A6 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under

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NC: 2024:KHC:32966 WP No. 20329 of 2024

Section 148A(b) of the IT Act at Annexure – A dated 30.03.2022.

(iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent No.1, who shall consider the same and proceed further in accordance with law.

Sd/- (S.R.KRISHNA KUMAR) JUDGE