Allowed

Karnataka Advocates Welfare Fund Trustee Committee v. Assessment Unit

Karnataka HC21 Nov 2024WP/30364/2024

Case brief

AI extract

What is this about?

This is a writ petition challenging income-tax notices and orders alleged to be passed without proper service and opportunity. The court allowed the petition, setting aside the impugned orders and directing the petitioner to file a reply within four weeks.

What did the court decide?

Petitioner directed to file reply within four weeks and appear on 24th December 2024; impugned orders and notices set aside.

Karnataka Advocates Welfare Fund Trustee Committee Vs… — Income Tax | Karnataka HC (2024)

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1 - NC: 2024:KHC:47396 WP No. 30364 of 2024

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21^ST DAY OF NOVEMBER, 2024

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BEFORE

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THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 30364 OF 2024 (T-IT)

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BETWEEN:

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KARNATAKA ADVOCATES WELFARE

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FUND TRUSTEE COMMITTEE, CONSTITUTED UNDER SECTION 3 OF THE ADVOCATES WELFARE FUND ACT, 1983, REPRESENTED BY ITS I/C SECRETARY, SMT. SUNITHA K.N, WIFE OF SRI. SATYANARAYANA SETTY, AGED ABOUT 58 YEARS, 1ST FLOOR, OLD KGID BUILDING, DR. AMBEDKAR VEEDHI ROAD, BANGALORE - 560 001.

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Digitally signed by H K HEMA Location: High Court of Karnataka

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(BY SRI. A. SHANKAR, SR. COUNSEL FOR SRI. MADHUSUDHAN U.A, ADVOCATE)

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…PETITIONER

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AND:

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ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWARLAL NEHRU STADIUM,

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NC: 2024:KHC:47396 WP No. 30364 of 2024

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DELHI - 110 003.

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

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THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA, CENTRAL REVENUE BUILDING, QUEEN'S ROAD, BANGALORE - 560 001.

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…RESPONDENTS

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(BY SRI. M. DILIP, ADVOCATE)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 20.02.2024 PASSED UNDER SECTION 147 R.W.S 144 R.W.S. 144B OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE R-1 BEARING DIN NO. ITBA/AST/S/147/2023-24/1061218326(1) HEREIN MARKED AS ANNEXURE-A1 AND ETC.,

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THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE M.I.ARUN

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NC: 2024:KHC:47396 WP No. 30364 of 2024

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ORAL ORDER

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The case of the petitioner is that it is exempted from income-tax and is not amenable for taxation. It is further submitted that the notices issued under Section 148A(b) and Section 142(1) of the Income Tax Act, 1961 (for short, hereinafter referred to as the Act) and the order passed under Section 148A(d) of the Act were not served on the petitioner. It is also submitted that no adequate opportunity was provided to file a reply to the notice issued under Section 144 of the Act to the petitioner. It is further submitted that if an opportunity is given to the petitioner, it would show that the impugned notices and orders passed are bad in law.

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The learned counsel for respondents submit that notices were indeed served on the petitioner, but however, it has remained ex-parte , which resulted in passing of the impugned orders. However, he is not in a position to dispute the fact that the petitioner was placed ex-parte

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NC: 2024:KHC:47396 WP No. 30364 of 2024

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and that whether the petitioner is exempted from tax or not is a matter to be examined.

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Under the given peculiar facts and circumstances of the case, I am of the opinion that it is a fit case to set aside the impugned orders and notices vide Annexures-A1 to A12; Annexures-B2 to B4 and relegate the matter to the stage of reply to the notice at Annexure-B1 and direct the petitioner to file a reply and participate in the proceedings. Hence, the following:

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ORDER

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i) The Writ Petition is allowed ;

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ii) The impugned orders and notices passed by Respondent No.1 at Annexures-A1 to A12 and also the impugned orders and notices at Annexure-B2 to B4 issued by Respondent Nos.2 and 3 are set aside;

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iii) The matter is relegated to the stage of reply to the notice vide Annexure-B1 to the writ petition;

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5 - NC: 2024:KHC:47396 WP No. 30364 of 2024

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iv) The petitioner shall reply to the said notice within a period of four weeks from the date of certified copy of this order and shall appear before Respondent No.2 on 24^th

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December, 2024 at 11.00 am.

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v) All contentions are kept open.

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Sd/(M.I.ARUN) JUDGE

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PHM List No.: 1 Sl No.: 33 CT: BHK

Karnataka Advocates Welfare Fund Trustee Committee v. Assessment Unit

Case brief

What is this about?

What did the court decide?

Karnataka Advocates Welfare Fund Trustee Committee v. Assessment Unit

Case brief

What is this about?

What did the court decide?

What the court decided

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