SANKURATRI VENKATESHWARA RAO vs. INCOME TAX OFFICER AND ORS

PDF · subscribers
WP/201050/2024HC KarnatakaKAHC03003114202427 September 2024Author: SURAJ GOVINDARAJ5 pages
AI SummaryAllowed

What did the High Court hold?

The High Court of Karnataka, Kalaburagi Bench, allowed the writ petition. The court quashed the notice dated 29.03.2021 issued under Section 148, the notice dated 26.05.2022 issued under Section 148A(b), the notice dated 21.07.2022 issued under Section 148A(d), and the notice dated 21.07.2022 issued under Section 148, all for the Assessment Year 2015-16. Furthermore, the court quashed the order dated 12.05.2023 issued under Section 147, the penalty order dated 12.01.2024 issued under Section 271(1)(c), and the penalty orders dated 15.11.2023 and 11.01.2024 issued under Section 271(1)(b), all for the same assessment year. The reasoning for this decision was that the lis (the subject matter of the dispute) was covered by a prior decision of the same court in the case of Sankuratri Venkateshwara Rao vs. Income Tax Officer and others (WP No.201026/2024 dated 9.9.2024). The operative direction was the quashing of all challenged notices and orders.

What were the facts?

The petitioner, Sankuratri Venkateshwara Rao, filed a writ petition before the High Court of Karnataka, Kalaburagi Bench, challenging several notices and orders issued by the Income Tax Officer (Ward-1, Raichur) and the National Faceless Assessment Centre for the Assessment Year 2015-16. The challenged actions include a notice under Section 148 dated 29.03.2021, an order under Section 148A(b) dated 26.05.2022, a notice under Section 148A(d) dated 21.07.2022, a notice under Section 148 dated 21.07.2022, an order under Section 147 dated 12.01.2024, a penalty order under Section 271(1)(c) dated 12.01.2024, and penalty orders under Section 271(1)(b) dated 15.11.2023 and 11.01.2024. The petitioner sought to quash these notices and orders.

What were the issues?

The primary issue before the High Court was whether the notices and orders issued by the revenue authorities for the Assessment Year 2015-16, pertaining to reassessment and penalties, were valid and legally sustainable. The petitioner sought to quash these actions. The court's decision was based on a previous judgment of the same court in a similar case involving the same petitioner. The revenue's contentions are not explicitly detailed in the provided text, but the court's decision implies that the revenue's actions were found to be flawed, leading to the quashing of the notices and orders. The specific legal provisions under challenge are Sections 148, 148A(b), 148A(d), 147, 271(1)(c), and 271(1)(b) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 147,Section 271(1)(c),Section 271(1)(b)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 27TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 201050 OF 2024 (T-IT) BETWEEN:

SANKURATRI VENKATESHWARA RAO S/O LATE VENKANNA H.NO. 1-11-55/138/67, NEAR LINGASUGURU ROAD, VENKATESHWARA COLONY, RAICHUR-584101.

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

AND:

1.

INCOME TAX OFFICER WARD-1, OPP. AIYAPPA TEMPLE, UDAYANAGAR, RAICHUR-584101.

2.

NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110003.

3.

THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX C R BUILDING, QUEENS ROAD, BENGALURU-560001.

Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA

…RESPONDENTS (BY SRI. M. THIRUMALESH., ADVOVCATE)

THIS WRIT PETITION FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE NOTICE UNDER SECTION 148 OF THE ACT DATED 29-03-2021 BEARING DIN NO. ITBA/AST/S/148/2020- 21/1031888854(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE -A.

THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER (PER: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)

1.

The petitioner is before this Court seeking for the following reliefs: 1. 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 29.03.2021 bearing DIN No. ITBA/AST/S/148/2020-21/1031888854(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A;

2.

Issue a Writ of Certiorari or direction in the nature of writ of Certiorari quashing the order under Section 148A(b) of the Act dated 26.05.2022 DIN No.ITBA/COM/F/17/2022- 23/1043182653(1) issued by the respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A1.

3.

Issue a writ of certiorari or direction in the nature of writ of Certiorari quashing the notice under Section 148A(d) of the Act dated 21.07.2022 bearing DIN

No.ITBA/COM/F/17/2022-23/1043976529(1) issued by the respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A2.

4.

Issue a writ of Certiorari or direction in the nature of writ of Certiorari quashing the notice U/s 148 of the Act 21.07.2022 ITBA/AST/M/148_1/2022-23/1043986651(1) issued by the respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A3.

5.

Issue a writ of Certiorari or direction in the nature of writ of Certiorari quashing the order passed u/s 147 of Act 12.01.2024 DIN No.ITBA/PNL/F/271(1)(c)/2023-24/10596557837(1) issued by the respondent No.2 for the assessment year 2015-16 herein marked as Annexure-A4.

6.

Issue a writ of Certiorari or direction in the nature of writ of Certiorari quashing the penalty order u/s 271(1)(c) of the Act dated 12.01.2024 bearing DIN ITBA/PNL/F/271(1)C/2023-24/1059657837(1) by the Respondent No.2 for the Assessment year 2015-16 herein marked as Annexure-A5.

7.

Issue a writ of Certiorari or direction in the nature of a writ of Certiorari quashing the penalty order u/s 271(1)(b) of the Act dated 15.11.2023 bearing DIN No.ITBA/PNL/F/271(1)(b)/2023-24/1057973198(1) 11.01.2024, Din TBA/PNL/F/271(1)(b)/2023-24/1059638009(1), by the Respondent No.2 for the assessment year 2015-

herein marked as Annexure-A6 A7 respectively.

8.

Pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.

2.

The lis in the present matter is covered by the decision of this Court in the case of Sankuratri Venkateshwara Rao vs. Income Tax Officer and others1. As such, this Writ Petition would be required to be allowed. Hence, I pass the following: ORDER i) The Writ Petition is allowed. ii) 29.03.2021 issued by respondent No.1 for the assessment year 2015-16 at Annexure-A is iii) 26.05.2022 issued by respondent No.1 for the assessment year 2015-16 at Annexure-A1 is iv) 21.07.2022 issued by respondent No.1 for the assessment year 2015-16 at Annexure-A2 is v) 21.07.2022 issued by respondent No.1 for the assessment year 2015-16 at Annexure-A3 is

1 WP No.201026/2024 dated 9.9.2024

vi) order 12.05.2023 issued by respondent No.2 for the assessment year 2015-16 at Annexure-A4 is vii) A certiorari is issued, the penalty order dated 12.01.2024 issued by respondent No.2 for the assessment year 2015-16 at Annexure-A5 is viii) A certiorari is issued, the penalty orders dated 15.11.2023 11.01.2024 issued by respondent No.2 for the assessment year 2015- 16 at Annexures-A6 and A7 are quashed.

Sd/- (SURAJ GOVINDARAJ) JUDGE

PRS List No.: 2 Sl No.: 22

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →