Sri. Nagappa Manjunath Vs Income Tax Officer

SRI. NAGAPPA MANJUNATH S/O NAGAPPA WASTER, AGED ABOUT 49 YEARS, R/AT NO 509, BEHIND VIDYANIKETAN SCHOOL, VISWANEEDAM S. O., BANGALORE NORTH, BANGALORE – 560 091 PAN: BHZPM5910L

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…PETITIONER

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(BY SRI. BALRAM R. RAO, ADVOCATE)

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AND:

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Digitally signed by CHANDANA B M Location: High Court of Karnataka

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INCOME TAX OFFICER WARD 6(2)(1), BENGALURU BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, KORAMANGALA BENGALURU – 560 095

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…RESPONDENT

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(BY SRI. M. DILIP AND E.I. SANMATHI, ADVOCATES)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER CLAUSE (D) OF SECTION 148A OF THE ACT DATED 31/03/2022 IN DIN AND NOTICE NO ITBA/AST/F/148A/2021-22/1042265046(1) (ANNEXURE-B) AS WELL AS NOTICE ISSUED UNDER SECTION 148 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/148_1/2021-22/1042354084(1) (ANNEXURE-C) PASSED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 AND ETC.,

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NC: 2025:KHC:47136 WP No. 15360 of 2023

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HC-KAR

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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 for the following reliefs:-

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“WHEREFORE, the Petitioner therefore prays that this Hon'ble Court may be pleased to:

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i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under clause (d) of section 148A of the Act dated 31.03.2022 in DIN & Notice No: ITBA/AST/F/148A/2021-22/ 1042265046(1) [ANNEXURE-B] as well as notice issued under section 148 of the Act in DIN & Notice No. ITBA/AST/S/148_1/202122 / 1042354084 (1) [ANNEXURE C) passed by the Respondent for the Assessment Year 2015-16, and

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ii. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be

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NC: 2025:KHC:47136 WP No. 15360 of 2023

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HC-KAR

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pleased to quash and set aside the impugned order passed under section 147 r.w.s 144 of the Act dated 30.03.2023 in DIN & Order No: ITBA/AST/S/147/2022-23/1051701169(1) [ANNEXURE - J] as well as notice of demand dated 05.04.2023 issued under section 156 of the Act in DIN & Notice No. ITBA/REC/S/156_1/202324/1051890274(1) [ANNEXURE-L] for the Assessment Year 2015-16 passed by the Respondent,

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iii. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under section 154 r.w.s 147 of the Act dated 05.04.2023 in DIN & Order No: ITBA/REC/S/154_1/2023-24/1051889903(1) [ANNEXURE - K] as well as notice of demand dated 5.04.2023 issued under section 156 of the Act in DIN & Notice No. ITBA/REC/S/156_1/202324/1051890274(1) [ANNEXURE -L] for the Assessment Year 2015-16 passed by the Respondent,

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iv. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India

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NC: 2025:KHC:47136 WP No. 15360 of 2023

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HC-KAR

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ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under section 147 r.w.s 144 of the Act dated 30.03.2023 in DIN & Order ITBA/AST/S/147/202223/1051701169(1) No: [ANNEXURE - J] as well as notice of demand dated 05.04.2023 issued under section 156 of the Act in DIN & Notice No. ITBA/REC/S/156_1/2023-24/1051890274(1)

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[ANNEXURE -L] for the Assessment Year 2015-16 passed by the Respondent,

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V. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under section 154 r.w.s 147 of the Act dated 05.04.2023 in DIN & Order ITBA/REC/S/154_1/202324/1051889903(1) No: [ANNEXUREK] for the Assessment Year 2015-16 passed by the Respondent and

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vi. A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent to

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NC: 2025:KHC:47136 WP No. 15360 of 2023

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HC-KAR

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impugned order passed under section 154 r.w.s 147 of the Act dated 05.04.2023 in DIN & Order No: ITBA/ REC/S/154_1/2023-24/1051889903(1) [ANNEXURE - K] as well as notice of demand dated 05.04.2023 issued under section 156 of the Act in DIN & Notice No. ITBA/REC/S/156_1/2023-24/1051890274(1) [ANNEXURE-L] for the Assessment Year 2015-16 passed by the Respondent and

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vii. Grant the interim relief in terms of prayer (iii) above, and

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viii. Issue such other order, writ or direction as this Hon'ble Court deems fit; and

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ix. Direct the Respondents to pay the costs of this Writ Petition.”

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Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

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In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that notice issued by the respondent under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), dated 18.03.2022 was not received by petitioner and he was not aware of the notice and consequently, petitioner could not submit its reply / response along with

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HC-KAR

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documents to the said notice. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if one more opportunity is provided to the petitioner to do so by setting aside the impugned orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law.

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Per contra, learned counsel for the respondent submits that there is no merit in the petition and that the same is liable to be dismissed.

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A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to Section 148A(b) notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit a reply along with documents to Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside

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HC-KAR

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the impugned orders at Annexure – B dated 31.03.2022, passed under Section 148A(d) of the Income Tax Act., and remit the matter back to respondent for reconsideration afresh from the stage of submitting of reply by the petitioner to Section148A(b) notice and to proceed further in accordance with law.

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In the result, pass the following:

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ORDER

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(i) The petition is hereby allowed .

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(ii) Impugned notices / orders at Annexures B and C are hereby set aside.

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(iii) Matter is remitted back to respondent for reconsideration afresh in accordance with law from the stage of submitting of reply to the Notice under Section 148A(b) of the IT Act at Annexure –A dated 18.03.2022.

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(iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law.

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Sd/-

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(S.R.KRISHNA KUMAR) JUDGE

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MDS List No.: 2 Sl No.: 72

Sri. Nagappa Manjunath v. Income Tax Officer

Case brief

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Sri. Nagappa Manjunath v. Income Tax Officer

Case brief

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