Kempaiah Muniraju Vs National E-Assessment Centre

NATIONAL E-ASSESSMENT CENTRE REP BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NEAC) ROOM NO.401, 2^ND FLOOR, E RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003

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INCOME TAX OFFICER WARD 5(3)(1) BENGALURU, NO.59, HMT BHAVAN, BELLARY ROAD, GANGANAGAR,

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2 - NC: 2025:KHC:43449 WP No. 10876 of 2022

HC-KAR

BENGALURU - 560 032

…RESPONDENTS

(BY SRI. M. DILIP, ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE U/S 148 OF THE INCOME TAX ACT, 1961 DTD 26.03.2021 ISSUED BY THE R2 FOR THE ASSESSMENT YEAR 2014-15 WHICH IS ENCLOSED AS ANNEXURE-A; QUASH THE ORDER OF ASSESSMENT U/S 147 R.W.S. 144 OF THE INCOME TAX ACT, 1961 DTD 30.03.2022 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2014-15 WHICH IS ENCLOSED AS ANNEXURE-B, ETC.

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THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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In this petition, petitioner seeks the following reliefs:

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"a. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice under section 148 of the Income Tax Act, 1961 dated 26/03/2021 issued by the Respondent No. 2 for the Assessment Year 2014-15 which bears the DIN viz., ITBA/AST/S/148/2020-21/1031811929(1) which is enclosed as Annexure A.

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HC-KAR

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b. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the order of assessment under section 147 r.w.s. 144B of the Income Tax Act. 1961 dated 30/03/2022 issued by the Respondent No. 1 for the Assessment Year 2014-15 which bears the DIN viz,. ITBA/AST/S/147/2021-22/1042094090(1) which is enclosed as Annexure B.

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c. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice of demand under section 156 of the Income Tax Act, 1961 dated 30/03/2022 issued by the Respondent No. 1 for the Assessment Year 2014-15 which bears the DIN viz., ITBA/AST/S/156/2021-22/1042094195(1) which is enclosed as Annexure C.

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d, And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."

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Heard the learned counsel for the petitioner, learned

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counsel for the respondents and perused the material on record.

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A perusal of the material on record will indicate that pursuant to the notice dated 26.03.2021 issued by the respondent No.2 under Section 148 of the Income Tax Act, 1961, to the petitioner for the assessment year 2014-15, the petitioner submitted a reply contesting the proceedings. In addition thereto, the petitioner submitted a representation dated 29.03.2022 intimating the second respondent that he requires sometime to

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HC-KAR

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obtain certain details, documents from the bank and in the absence of which, the petitioner would not be in a position to put forth his claim.

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It is the grievance of the petitioner that despite the aforesaid request made by the petitioner, the first respondent has proceeded to pass the impugned order which is violative of the principles of natural justice and the impugned order may be set aside and the matter remitted back to the concerned respondent for reconsideration afresh, in accordance with law. It is also submitted that the petitioner's bank from whom the petitioner sought for details, documents etc., is not furnishing the same to the petitioner and consequently while reconsidering the matter afresh, the respondents may be directed to exercise their powers under Section 133 of the Act and call upon the bank to provide the documents as sought for by the petitioner and proceed further in accordance with law.

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Per contra, learned Additional Government Advocate for the respondent/Revenue submits that there is no merit in the petition and that the same is liable to be dismissed.

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HC-KAR

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A perusal of the impugned order will indicate that the request of the petitioner for grant of time to produce bank records was not considered by the respondent No.1, who has proceeded to pass the impugned assessment order on the ground that the onus of producing the bank details, documents etc., has not been discharged by the petitioner who did not produce the said documents. However, having regard to the specific contention of the petitioner that if the impugned order is set aside and one more opportunity is provided, the petitioner would make further attempts to either secure the bank records or request the respondents to exercise their powers to secure the bank records, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh by issuing certain directions.

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In the result, I pass the following:

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ORDER

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(i) Petition is allowed ;

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HC-KAR

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(ii) The impugned assessment order passed under Section 147 r/w. Section 144B of the Income Tax Act, 1961 and the notice issued under Section 156 of the Income Tax Act, 1961, both dated 30.03.2022, by the first respondent vide Annexure B and Annexure C are hereby set aside.

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(iii) Matter is remitted back to the respondent No.1

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for reconsideration afresh in accordance with law.

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(iv) Liberty is reserved in favour of the petitioner to produce additional pleadings, documents etc., before the respondent No.1.

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(v) Liberty is also reserved in favour of the petitioner to make a request to the respondents to exercise their powers under Section 133 of the IT Act and summon/secure the bank records for the purpose of reconsideration of the matter afresh;

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HC-KAR

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(vi) If such a request is made, the respondents shall

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consider the same and proceed further in accordance with law

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(vii) The respondent shall reconsider the matter afresh, after providing sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law.

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(viii) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the

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same.

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Sd/- (S.R.KRISHNA KUMAR) JUDGE

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BMV* List N.: 1 Sl No.: 3 CT-SG

Kempaiah Muniraju v. National E-Assessment Centre

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Kempaiah Muniraju v. National E-Assessment Centre

Case brief

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