MR V S YALVIGI vs. THE INCOME TAX OFFICER

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1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 18th DAY OF APRIL 2013 BEFORE THE HON’BLE MR.JUSTICE RAM MOHAN REDDY

WRIT PETITION NO.11778/2012 (T-IT)

BETWEEN:

MR.V.S.YALVIGI S/O MR.SUBHARAO VENKATARAO YALVIGI SINCE DECEASED BY LR’S

1 MR.SUNILKUMAR V.YALVIGI S/O LARE MR.V.S.YALVIGI AGED ABOUT 52 YEARS RESIDING AT NO.253, RAMANASHREE NAGAR SOS POST BANNERGHATTA ROAD BANGALORE-560 076.

2 MR.SATHYABODHA V.YALVIGI S/O LATE MR.V.S.YALVIGI AGED ABOUT 50 YEARS RESIDING AT NO.253, RAMANASHREE NAGAR SOS POST BANNERGHATTA ROAD BANGALORE-560 076.

3 MRS.LAKSHMI SHRIKRISHNA KULKARNI AGED ABOUT 46 YEARS RESIDING AT NO.239, RAMANASHREE NAGAR

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2 SOS POST BANNERGHATTA ROAD BANGALORE-560 076.

…PETITIONERS

(BY SRI K.P.KUMAR, SENIOR ADV., FOR SRI T.SURYANARAYANA, ADV.,)

AND:

1 THE INCOME TAX OFFICER WARD 10(1), UNITY BUILDING ANNEXE, MISSION ROAD BANGALORE-560 027.

2 THE INCOME TAX OFFICER WARD 15(1), HMT BHAVAN BELLARY ROAD BANGALORE-560 032. ... RESPONDENTS

(BY SRI K.V.ARAVIND, ADV., FOR R1 NOTICE NOT ORDERED IN R/O R2)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE IMPUGNED NOTICE ISSUED BY THE RESPONDENT U/S 148 OF THE ACT AS OPPOSED TO THE PROVISIONS CONTAINED THE SAID SECTION BESIDES BEING WITHOUT JURISDICTION AND QUASH THE NOTICE DATED 28.11.2011 VIDE ANNEXURE-G ISSUED BY THE RESPONDENT U/S 148 R/W SECTION 147 OF THE ACT FOR THE ASSESSMENT YEAR 2008-09 AND ETC.,

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

ORDER

This writ petition deserves to be allowed for the following two reasons:

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3 (a) According to the learned counsel for the respondent Revenue, the notice dated 28.11.2011, Annexure-G, issued under Section 148 of the Income Tax Act, 1961, for short ‘Act’, impugned in the petition, proceedings are dropped pursuant thereto vide order dated 4.12.2012 of the Income Tax Officer, Ward 10(1), Bangalore, enclosed to the memo dated 18.4.2013.

(b) That the notice dated 29.11.2012, Annexure-L, issued under Section 148 of the Income Tax Act, 1961, recording the assessment year as 2008-09, which according to the learned counsel for the respondent Revenue, ought to have been for the assessment year 2009-10 and if that is so, learned counsel are unanimous over the law laid down while interpreting Section 29(b) of the Act that a mistake in mentioning the correct assessment year would strike at the jurisdiction of the authority invoking Section 148 of the Act and therefore, not a curable defect. Hence, that notice Annexure-L must stand quashed.

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4 2. In the result, the writ petition is allowed. It is declared that in view of withdrawing the notice, Annexure–‘G’, all proceedings pursuant thereto stand withdrawn and the notice dated 29.11.2012, Annexure– L, is quashed.

Sd/- JUDGE