Has Appeared Through Video Conferencing v. Ashish

Digitally signed byPREMCHANDRA M RLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 30 DAY OF AUGUST, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI -WRIT PETITION NO. 100722 OF 2022 (TIT) BETWEEN: SMT. NEHA W/O SIDDHARTH PUROHIT, AGE. 29 YEARS, OCC. SERVICE, R/O. PLOT NO. 31, CHIRANJIVEE BUILDING, GEN. CARIAPPA COLONY, NANAWADI, TILAKWADI, BELAGAVI-590 006. …PETITIONER (BY SRI.SANGRAM.S.KULKARNI., ADVOCATE) AND: THE INCOME TAX OFFICER, WARD 1, BELAGAVI. …RESPONDENT (BY SRI. M.THIRUMALESH AND MS.ROOPA ANAVEKAR., ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Sangram S.Kulkarni., learned counsel for the petitioner has appeared in person. Sri.M.Thirumalesh., learned counsel for the respondent has appeared through video conferencing. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the notice under Section 148 of the Income Tax Act issued by the Income Tax Officer, Ward 1, Belgaum in DIN & Notice No:ITBA/AST/S/148/2021-22/1033496709(1) relating to Assessment Year 2016-17 vide Annexure-B. 3. Sri.Sangram S.Kulkarni., learned counsel for the petitioner submits that pursuant to the order passed by the Apex Court in UNION OF INDIA AND OTHERS VS. ASHISH AGARWALreported in (2023) 1 SCC 617, the respondent department has treated the notice at Annexure-B as one under Section 148A(b) of the Income Tax Act, 1961 and the petitioner has suitably replied for the same. Counsel, therefore, submits that an appropriate order may be passed. Learned counsel Sri.M.Thirumalesh., submits that an appropriate order may be passed. The oral submission made by learned counsel for the respective parties is placed on record. NC: 2024:KHC-D:12430WP No. 100722 of 2022 4. Since the respondent department has treated the notice issued under Section 148 of the Act as one under Section 148A(b) of the Income Tax Act and the petitioner has suitably replied for the same, nothing survives for consideration in the captioned Writ Petition. Accordingly, the Writ Petition is disposed of. TKN List No.: 2 Sl No.: 52 Sd/- (JYOTI MULIMANI) JUDGE