SMT. SUBBALAKSHMI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL

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NC: 2024:KHC:10176 WP No. 4053 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF MARCH, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.4053 OF 2024 (T-IT) BETWEEN:

SMT. SUBBALAKSHMI W/O LATE SHRI ANJANA MURTHY, NO.24, ANJANA MURTHY BUILDING, LOTTEGOLLAHALLI, RMV, 2ND STAGE, BANGALORE-560 094

…PETITIONER (BY SRI. RAVI SHANKAR S V., ADVOCATE) AND:

GENERAL OF INCOME TAX, C R BUILDING, QUEENS ROAD, BANGALORE-560 001. …RESPONDENTS (BY SRI.M. DILIP, ADVOCATE)

THIS W.P 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 07/02/2023 BEARING DIN NO.ITBA/AST/F/148A(SCN)/2022-23/1049516358(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE-A. AND ETC.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

Digitally signed by LEELAVATHI S R Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC:10176 WP No. 4053 of 2024

ORDER

In this petition, 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 07.02.2023 bearing DIN No.ITBA/AST/F/148A(SCN)/2022-23/1049516358(1) issued by the Respondent No.1 for the assessment year 2016-17 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 13.03.2023 bearing DIN No.ITBA/AST/F/148A/2022-23/1050697158(1) issued by the Respondent No.1 for the assessment year 2016-17 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 13.03.2023 bearing DIN No.ITBA/AST/S/148_1/2022-23/1050699430(1) issued by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure-A2.

iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 143(3) r.w.s.147 Act, dated 02.02.2024 bearing DIN No.ITBA/AST/F/147/2023-24/1060459194 (1), issued by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure-G.

v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 271(1)(c) of the Act, dated 02.02.2024 bearing DIN

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NC: 2024:KHC:10176 WP No. 4053 of 2024

No.ITBA/PNL/S/271(1)(C)2023-24/1060459274(1) issued by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure-H.

vi) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on 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 07.02.2023 was not served upon the petitioner and the same was not sent to the existing e-mail and not received by petitioner and she was not aware of the notice and consequently, petitioner could not submit her reply / response along with 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

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NC: 2024:KHC:10176 WP No. 4053 of 2024

notices, the petitioner would do so and 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 petitioner that if one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned order at Annexure – A1 dated 13.03.2023 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, pass the following: ORDER (i) The petition is hereby allowed.

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NC: 2024:KHC:10176 WP No. 4053 of 2024

(ii) Impugned notices / orders at Annexures A, A1, A2, G and H 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 Section 148A(b) of the IT Act at Annexure – A dated 07.02.2023. (iv) Petitioner is directed to appear before respondent No.1 on 22.04.2024 without awaiting further notice from respondent No.1. (v) Petitioner is reserved liberty to file reply / response along with documents on 22.04.2024, pursuant to which, respondent No.1 shall provide sufficient and reasonable opportunity to the petitioner and hear her and proceed further in accordance with law.

Sd/- JUDGE

SV List No.: 1 Sl No.: 23