MRS.LALITHA W/O GIRISH HATTARKI, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

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WP/146252/2020HC KarnatakaKAHC02002089202026 September 2024Author: JYOTI MULIMANI3 pages
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What did the High Court hold?

The High Court, referring to a previous order in W.P.No.110664/2019, directed that the proceedings initiated under Section 153C of the Income Tax Act, 1961, shall be kept in abeyance until a speaking order is passed on the petitioner's representation. The court granted liberty to the petitioner to approach the appropriate forum to question the impugned notice on any other legal grounds. The primary decision was to defer action on the Section 153C notice pending consideration of the petitioner's representation, rather than deciding the merits of the challenge to the notice itself. The court did not decide the issue of whether the petitioner was entitled to relief on the merits of her inability to comply with the notice.

What were the facts?

The petitioner, Mrs. Lalitha, challenged a notice issued by the Assistant Commissioner of Income Tax under Section 153C of the Income Tax Act, 1961. The petitioner contended that she was unable to comply with the notice due to the non-availability of relevant documents to file her returns. The High Court noted that a previous Writ Petition (W.P.No.110664/2019) filed by the petitioner had been disposed of with a direction to the department to consider her representation. The court referred to the previous order which granted liberty to the petitioner to file a fresh representation and directed the department to consider it within eight weeks, while also ordering that the department should not precipitate the matter until the representation was considered.

What were the issues?

1. Whether the petitioner is entitled to relief against the notice issued under Section 153C of the Income Tax Act, 1961, on the ground of non-availability of relevant documents to file returns? (Question of fact and law) Contentions: Assessee: The petitioner argued that she is unable to comply with the Section 153C notice due to the non-availability of the relevant documents required for filing returns. Revenue: The judgment does not record specific contentions from the revenue regarding the petitioner's inability to comply with the notice. However, the revenue was represented by counsel.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 26TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 146252 OF 2020 (T-IT) BETWEEN:

MRS. LALITHA W/O GIRISH HATTARKI, AGE: 48 YEARS, OCC: BUSINESS, R/O: PLOT NO.10898, 1ST MAIN, 5TH CROSS, BEHIND SAIT PETROL PUMP, SADASHIV NAGAR, BELAGAVI-590 001. …PETITIONER (BY SRI. SANGRAM.S.KULKARNI., ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL OFFICE, 1ST FLOOR, SURESH COMPLEX, OPP. FIRE STATION, SANJAY GANDHI NAGAR, BALLARI-583 104. …RESPONDENT (BY SRI. Y.V.RAVIRAJ., ADVOCATE)

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

THIS WRIT PETITION IS LISTED FOR HEARING- INTERLOCUTORY APPLICATION, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Sangram S.Kulkarni., counsel for the petitioner and Sri.Y.V.Raviraj., counsel for the respondent have appeared in person.

Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA

2.

The petitioner has questioned the Notice issued by the Income Tax Department under Section 153C of the Income Tax Act, 1961 vide Annexure-H. 3. Counsel for the respective parties urged several contentions. Heard the contentions and perused the Writ papers with care. 4. The contention of the petitioner is that she is unable to comply with the 153C notice due to non-availability of the relevant documents to file the returns. 5. Suffice it to note that this Court has disposed of the Writ Petition (W.P.No.110664/2019) and a Mandamus is ordered as under: “Liberty is given to the petitioner to file a fresh representation along with documents within four weeks from the receipt of the certified copy of this order. If such a representation is submitted, the department/ jurisdictional officer shall consider Annexure-E and also the fresh representation that would be submitted by the petitioner in accordance with the law, within eight weeks thereafter. It is made clear that the department shall not precipitate the matter till the consideration of the letter/ representation of the petitioner.”

Therefore, this Court considers it proper to direct the department not to precipitate the matter with regard to continuation of proceedings initiated under Section 153C of the Act till the consideration of the petitioner’s representation. It is made clear that the proceedings initiated under Section 153C of the Act shall be kept in abeyance till a speaking order is passed on the representation submitted by the petitioner. Liberty is also accorded for the petitioner to approach appropriate forum to question the impugned notice on any other legal grounds. 6. Resultantly, the Writ Petition is disposed of.

Sd/- (JYOTI MULIMANI) JUDGE TKN LIST NO.: 2 SL NO.: 11.7

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