Allowed

Vikramsinha Praful Nirmale v. Income Tax Officer

Karnataka HC13 Sept 2024WP/104890/2023

Case brief

AI extract

What is this about?

The High Court of Karnataka quashed the order under Section 148A(d) and notice under Section 148 of the Income Tax Act, 1961. The court held that the officer failed to consider the petitioner's documentary evidence. The matter was remanded to the officer to pass a fresh order after issuing a reminder notice.

What did the court decide?

The order under Section 148A(d) and notice under Section 148 are quashed and remanded to the first respondent to pass a fresh order after issuing a reminder notice.

Vikramsinha Praful Nirmale Vs Income Tax Officer — Income Tax | Karnataka HC (2024)

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NC: 2024:KHC-D:13107 WP No. 104890 of 2023

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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. 104890 OF 2023 (T-IT)

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BETWEEN:

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VIKRAMSINHA PRAFUL NIRMALE, AGED ABOUT 48 YEARS, OCC: NRI SERVICE, R/O: 220, GOODS SHED ROAD, BELAGAVI-590 001, REPRESENTED BY ITS POA, MRS. DEEPA SANJAY PATIL.

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…PETITIONER

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(BY SRI. PRAMOD.Y.VAIDYA AND SRI. SHASHANK.S.HEGDE., ADVOCATE)

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AND:

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INCOME TAX OFFICER, INTL. TAXATION CIRCLE 2(2), BENGALURU-560 001.

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Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA

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INCOME TAX OFFICER, WARD-1, BELAGAVI-590 001.

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…RESPONDENTS

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(BY SRI. M.THIRUMALESH., ADVOCATE)

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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:13107 WP No. 104890 of 2023

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ORAL ORDER

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Sri.Pramod Y.Vaidya., counsel for the petitioner and Sri.M.Thirumalesh., for the respondents have appeared in person.

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The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the order dated 30.03.2023 passed by the first respondent under Section 148A(d) of the Income Tax Act, 1961 in DIN & Notice No:ITBA/AST/F/148A/202223/1051661010(1) for the Assessment Year 2016-17 vide Annexure-D and the notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961 in DIN & Notice No:ITBA/AST/S/148_1/2022-23/1051661489(1) for the Assessment Year 2016-17 vide Annexure-E.

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Counsel Sri.Pramod Y.Vaidya., 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 evidence, erroneously passed an order under Section 148A(d).

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NC: 2024:KHC-D:13107 WP No. 104890 of 2023

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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 30.03.2023 passed by the first respondent under Section 148A(d) of the Income Tax Act, 1961 in DIN & Notice No:ITBA/AST/F/148A/2022-23/1051661010(1) for the Assessment Year 2016-17 vide Annexure-D and the notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961 in DIN & Notice No: ITBA/AST/S/148_1/2022-

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4 - NC: 2024:KHC-D:13107 WP No. 104890 of 2023

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23/1051661489(1) for the Assessment Year 2016-17 vide Annexure-E are quashed.

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The matter is remanded to the first respondent to the stage of reply to 148A(b) notice and to pass fresh order under Section 148A(d) of the Act, after issue of reminder notice to the petitioner. A liberty is reserved to the petitioner to substantiate his case by furnishing 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.: 23

Vikramsinha Praful Nirmale v. Income Tax Officer

Case brief

What is this about?

What did the court decide?

Vikramsinha Praful Nirmale v. Income Tax Officer

Case brief

What is this about?

What did the court decide?

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