Allowed

Prashant S Patil S/O Sadashivan Gouda Patil v. the Income Tax Officer

Karnataka HC13 Sept 2024WP/103164/2022

Case brief

AI extract

What is this about?

In a writ petition filed under Articles 226 and 227 of the Constitution, the High Court of Karnataka quashed an order under Section 148A(d) of the Income Tax Act, 1961, and the associated notice under Section 148. The court found the officer failed to consider petitioner's documents and remanded the matter to pass a fresh order after a reminder notice.

What did the court decide?

Order under Section 148A(d) and notice under Section 148 of the Income Tax Act quashed; matter remanded for fresh order after reminder.

Prashant S Patil S/O Sadashivan Gouda Patil Vs the Income Tax… — Income Tax | Karnataka HC (2024)

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NC: 2024: KHC-D:13118 WP No. 103164 of 2022

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IN THE HIGH COURT OF KARNATAKA,

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DHARWAD BENCH

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DATED THIS THE 13^TH DAY OF SEPTEMBER, 2024

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BEFORE

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THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 103164 OF 2022 (T-IT)

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BETWEEN:

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PRASHANT.S. PATIL S/O SADASHIVAN GOUDA PATIL, AGED ABOUT 41 YEARS, KRISHNA HOUSING COLONY, HULKOTI-58225, GADAG DISTRICT.

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…PETITIONER

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(BY SRI. H.R. KAMBIYAVAR., ADVOCATE)

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AND:

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Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA

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THE INCOME TAX OFFICER, WARD 3(2)(1), BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095.

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(BY SRI. M.THIRUMALESH., ADVOCATE)

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…RESPONDENT

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

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THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:

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2 - NC: 2024: KHC-D:13118 WP No. 103164 of 2022

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ORAL ORDER

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Sri.H.R.Kambiyavar., counsel for the petitioner and Sri.M.Thirumalesh., counsel for the respondent have appeared in person.

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The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the order dated 30.03.2022 passed by the respondent under Section 148A(d) of the Income Tax Act, 1961 in DIN & Notice No: ITBA/AST/F/148A/2021-22/1042028804(1) for the Assessment Year 2015-16 vide Annexure-F and the Notice dated 30.03.2022 issued under Section 148 of the Income Tax Act, 1961 in DIN & Notice No: ITBA/AST/S/148_1/2021-22/1042031291(1) for the Assessment Year 2015-16 vide Annexure-G.

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Counsel Sri.H.R.Kambiyavar., in presenting his arguments strenuously urged that in response to 148A(b) notice, the petitioner had submitted a detailed reply, however, the respondent without considering the documentary

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evidence, erroneously passed an order under Section 148A(d).

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3 - NC: 2024: KHC-D:13118 WP No. 103164 of 2022

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By way of reply, counsel Sri.M.Thirumalesh., justified the action on the part of the authority and submitted that the writ petition may be dismissed.

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Heard the arguments and perused the Writ papers

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with care.

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A perusal of the Writ papers reveals that in response to the section 148A (b) notice, the petitioner has filed a reply. However, in the order, the officer has not considered the documents that were given by the petitioner. In my view, the action on the part of the respondent is incorrect. Hence, the matter requires a remand. Therefore, the order passed under Section 148A(d) and notice issued under Section 148 of the Act are liable to be set aside, so they are set aside.

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The Writ of Certiorari is ordered. The order dated 30.03.2022 passed by the respondent under Section 148A(d) of the Income Tax Act, 1961 in DIN & Notice No: ITBA/AST/F/148A/2021-22/1042028804(1) for the Assessment Year 2015-16 vide Annexure-F and the Notice dated 30.03.2022 issued under Section 148 of the Income Tax Act, 1961 in DIN & Notice No: ITBA/AST/S/148_1/2021-

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NC: 2024: KHC-D:13118 WP No. 103164 of 2022

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22/1042031291(1) for the Assessment Year 2015-16 vide Annexure-G are quashed.

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The matter is remanded to the proper authority to the stage of reply to 148A(b) notice and to pass a fresh order under Section 148A(d), after the issue of a reminder notice to the petitioner. A liberty is reserved for the petitioner to furnish further documents and clarifications. All contentions of the parties are kept open.

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Resultantly, the Writ Petition is allowed and

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remanded .

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Sd/(JYOTI MULIMANI) JUDGE

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TKN LIST NO.: 1 SL NO.: 10

Prashant S Patil S/O Sadashivan Gouda Patil v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

Prashant S Patil S/O Sadashivan Gouda Patil v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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Statutes considered

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