Muchnur Hemachandrappa Devaraj Vs Assessment Unit

MUCHNUR HEMACHANDRAPPA DEVARAJ S/O HEMACHANDRAPPA AGED ABOUT 52 YEARS PROP. SRI VIGNESHWARA TRADERS NO.5, MUCHNUR VILLAGE, HALEKAL POST – 577 553, JAGALUR TALUK DAVANAGERE DISTRICT.

¶10

…PETITIONER

¶11

(BY SRI. RAMA MURTHY R, ADVOCATE)

¶12

AND:

¶13

ASSESSMENT UNIT INCOME TAX DEPARTMENT MINISTRY OF FINANCE DELHI – 110 001.

¶14

Digitally signed by NANDINI D Location: High Court of Karnataka

¶15

THE INCOME TAX OFFICER WARD 1, SHREE TOWERS, HADADI MAIN ROAD, OPP DRR HOSPITAL DAVANAGERE – 577 002.

¶16

…RESPONDENTS

¶17

(BY SRI. M DILIP, ADVOCATE)

¶18

THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR IN THE NATURE OF WRIT OF CERTIORARI, QUASHING THE NOTICE DATED 16.03.2023 ISSUED U/S 148A(B) OF THE ACT (ANNEXURE-A) DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1049304716(1) ISSUED FOR THE ASSESSMENT YEAR 2016-17 BY THE 2^ND RESPONDENT AND ETC.

¶19

2 -

¶20

NC: 2025:KHC:11602 WP No. 24265 of 2024

¶21

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

¶22

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

¶23

ORAL ORDER

¶24

In this petition, petitioner seeks the following reliefs:

¶25

“(a) The petitioner humbly pray this Hon'ble Court may be pleased to issue a writ of certiorari or in the nature of writ of certiorari, quashing the Notice dated 16-03-2023 issued u/s 148A(b) of the Act (Annexure-A) [DIN & Notice No. ITBA/AST/F/SCN/148A/2022-23/1049304716(1) issued for the assessment year 2016-17 by the 2^nd Respondent.

¶26

(b) The petitioner humbly prays this Hon’ble Court may be pleased to issue writ of certiorari or in nature of writ of certiorari quashing order dated 16-03-2023 made u/s 148A(d) of the Act, for the assessment year 2016-17 (Annexure-B) DIN & Notice No.ITBA/AST/F/148A/202223/1050846751(1) by the 2^nd respondent.

¶27

(c) The petitioner humbly pray this Hon'ble Court may be pleased to issue a writ of certiorari or in the nature of writ of certiorari quashing the notice issued u/s.148 of the Act dated 16.03.2023 for the assessment year 2016-17 (Annexure-C) DIN & Notice No.ITBA/AST/S/148_1/202223/1050846882(1) issued by the 2^nd respondent.

¶28

(d) The petitioner humbly pray this Hon'ble Court may be pleased to issue a writ of certiorari or in the nature of writ of certiorari quashing the ex-party order of assessment

¶29

3 - NC: 2025:KHC:11602 WP No. 24265 of 2024

¶30

dated 06-03-2024 made u/s 147 r.w.s.144 r.w.s. 144B of the Act, for the assessment year 2016-17 (Annexure-D) ITBA/AST/S/147/2023-24/1062086165(1) passed by the First Respondent.

¶31

(e) The petitioner humbly pray this Hon'ble Court may be pleased to issue a writ of certiorari or in the nature of writ of certiorari quashing the notice issued u/s.271AAC(1) of the Act in DIN.ITBA/PNL/S/271AAC(1) / 2023-24/ 1062086305(1) Annexure-F.

¶32

(f) This Hon'ble Court may be pleased to issue such other relief or reliefs as this Hon'ble Court deems fit, in the interest of justice, in the petitioner's case.”

¶33

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

¶34

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 respondents under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’) was not received by petitioner and he was not aware of the notice and consequently, petitioner could not submit its reply / response along with documents to the said notice. It is submitted that the inability and omission on the part of the

¶35

4 - NC: 2025:KHC:11602 WP No. 24265 of 2024

¶36

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.

¶37

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

¶38

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 the impugned order at Annexure – B dated 16.03.2023 passed

¶39

5 - NC: 2025:KHC:11602 WP No. 24265 of 2024

¶40

under Section 148A(d) of the Income Tax Act, Notice at Annexure – C dated 16.03.2023 issued under Section 148 of the Income Tax Act, the order at Annexure – D dated 06.03.2024 issued under Section 147 r/w 144 r/w 144B of the Income Tax Act, Notice at Annexure – F dated 06.03.2024 issued under Section 274 r/w Section 271AAC(1) of the Income Tax Act and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law.

¶41

6. In the result, pass the following:

¶42

ORDER

¶43

(i) The petition is hereby allowed .

¶44

(ii) Impugned notices / orders at Annexures – B, C, D, E & F are hereby set aside.

¶45

(iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under

¶46

6 -

¶47

NC: 2025:KHC:11602 WP No. 24265 of 2024

¶48

Section 148A(b) of the IT Act at Annexure – A dated 01.02.2023.

¶49

(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.

¶50

Sd/(S.R.KRISHNA KUMAR) JUDGE

¶51

SV

¶52

List No.: 2 Sl No.: 33

Muchnur Hemachandrappa Devaraj v. Assessment Unit

Case brief

What is this about?

What did the court decide?

Muchnur Hemachandrappa Devaraj v. Assessment Unit

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Bright Academy English Medium School Vs the State of Karnataka

M/S National Institute of Value Education Vs the State of Karnataka

Sri. J. B Surana, Vs Federation of Indin Granite and

Dr Madhur Verghese Vs Rajiv Gandhi University

Mahendra Soni Vs Assistant Commissioner of Commercial Taxes (Vigilance) - 01

M/S First Cars Private Limited Vs Joint Commissioner of Central Tax