Mrs. Lalitha Raj, Wife Of Mr v. Govinda Raj

Digitallysigned byCHANDANAB MLocation:High CourtofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 10993 OF 2025 (TIT) BETWEEN: MRS. LALITHA RAJ, WIFE OF MR. V. GOVINDA RAJ, AGED ABOUT 55 YEARS, RESIDING AT NO. 207/2, SRI. SAPTHAGIRI NIWAS, 5 CROSS, KAMMANAHALLI MAIN ROAD, KACHARAKANAHALLI, BENGALURU – 560 084. …PETITIONER (BY SRI. SYED KHAMRUDDIN, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 1(1)(1) BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE KARNATAKA 560 095 6 BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE KARNATAKA 560 095 2. ASSESSMENT UNIT REPRESENTED BY ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER. INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2 FLOOR, E-RAMP, JAWARHARLAL NEHRU STADIUM, DELHI 110 003. 3. NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER REPRESENTED BY ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER. INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2 FLOOR, E-RAMP, JAWARHARLAL NEHRU STADIUM, DELHI 110 003 (BY SRI.M. DILIP, ADVOCATE) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DTD. 26.02.2025 BEARING DIN NO. ITBA/AST/S/147/2024-25/1073727387(1) PASSED BY THE RESPONDENT NO.2 (ANNEXURE-A) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM:HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “i) Quash the Assessment Order dated 26.02.2025 bearing DIN No.ITBA/AST/S/147/2024-25/1073727387 (1) passed by the 2[nd] Respondent Annexure-A); bearing DIN No.ITBA/AST/S/147/2024-25/1073727387 (1) passed by the 2[nd] Respondent Annexure-A); ii) Consequently, quash the computation sheet bearing DIN No.ITBA/AST/S/330/2024-25/1073727475(1) and Demand Notice under Section 156 bearing DIN No.ITBA/AST/S/156/2024-25/1073727458(1) (Annexure-A1 and A2); DIN No.ITBA/AST/S/330/2024-25/1073727475(1) and Demand Notice under Section 156 bearing DIN No.ITBA/AST/S/156/2024-25/1073727458(1) (Annexure-A1 and A2); iii) Pass such other or further order as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.” Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. 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 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. 4. 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. NC: 2025:KHC:15265 4. 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. NC: 2025:KHC:15265 5. 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 orders at Annexure – A dated 26.02.2025 passed under Section 147 read with section 144B of the Income Tax Act, computation sheet dated 26.02.2025 at Annexure-A1 and demand notice under Section 156 dated 26.02.2025 at Annexure-A2 and order at Annexure – E passed under Section 148A(d) dated 29.03.2024 subsequent notice / orders, etc., and remit the matter back to respondent No.2 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. 6. In the result, pass the following: ORDER NC: 2025:KHC:15265 (i) The petition is hereby allowed. (ii) The impugned order at Annexure – A dated 26.02.2025 passed under Section 147 read with section 144B of the Income Tax Act, computation sheet dated 26.02.2025 at Annexure-A1 and demand notice under Section 156 dated 26.02.2025 at Annexure-A2 and order at Annexure – E passed under Section 148A(d) dated 29.03.2024, are hereby set aside. (iii) Matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT dated 15.02.2024. (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. MDS; List No.: 2 Sl No.: 47 Sd/- (S.R.KRISHNA KUMAR) JUDGE