M/S Natural Spirits v. Income Tax Officer
Case brief
What is this about?
Karnataka HC, W.P. No. 16392 of 2025 (T-IT), decided 02.07.2025 by Suraj Govindaraj J.; certiorari under Articles 226/227 against ex parte assessment under s.147 r.w.s.144B (AY 2017-18) and penalty notices under ss.270A, 271AAC(1), 271F, 272A(1)(d); grievance: no opportunity to reply to s.148A(b) notice dated 05.02.2024 as firm stopped business and did not activate PAN; all orders quashed and remanded for fresh consideration from s.148A(b) stage; conditional time-bound liberty to reply by 30.07.2025, failing which order stands confirmed; decision on reply within 8 weeks; natural justice / opportunity to be heard; petitioner: M/s Natural Spirits; respondents: ITO Ward 4(3)(3) and PCIT-2 Bangalore.
What did the court decide?
Writ petition allowed: the assessment order dated 22.03.2025 (Annexure-A) and the penalty notices dated 22.03.2025 (Annexure-A1) and 29.03.2025 (Annexures A2, A3, A4) quashed; matter remitted to Respondent No.1 for fresh consideration from the Section 148A(b) stage, with the petitioner permitted to reply to the 148A(b) notice dated 05.02.2024 on or before 30.07.2025, failing which the impugned order stands confirmed; upon a timely reply, orders to be passed within 8 weeks.