Union Of India And Others v. Ashish Agarwal

Digitally signed byTHEJASKUMAR NLocation: HIGHCOURT OFKARNATAKA NC: 2024:KHC-D:13393 WP No. 103656 of 2021 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 19 DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI -WRIT PETITION NO. 103656 OF 2021 (TIT) BETWEEN: MRS. SHELEN W/O JOSEPH CARVALHO, AGED ABOUT 62 YEARS, OCC: HOUSE HOLD, RESIDING AT PLOT NO.7 AND 8, CTS NO.1388, GINDE COLONY, NANAWADI, BELAGAVI -590 009. PAN: …PETITIONER (BY SRI. SANGRAM.S. KULKARNI., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BELAGAVI, FEROJ KHIMJIBHAI COMPLEX, OPPOSITE CIVIL HOSPITAL, DR. B.R.AMBEDKAR ROAD, BELAGAVI-590 001. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, RANGE 1, BELAGAVI, FEROJ KHIMJIBHAI COMPLEX, OPPOSITE CIVIL HOSPITAL, DR. B.R.AMBEDKAR ROAD, BELAGAVI-590 001. …RESPONDENTS (BY SRI. M.THIRUMALESH AND SRI. Y.V.RAVIRAJ., ADVOCATES FOR R1-R2) 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., counsel for the petitioner has appeared in person. Sri.M.Thirumalesh., counsel for the respondents has appeared through video conferencing. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the notice dated:31.03.2021 issued by the first respondent under Section 148 of the Income Tax Act, 1961 in DIN & Notice No:ITBA/AST/S/148/2020-21/1032081155(1) for the Assessment Year 2013-14 vide Annexure-B. 3. Heard the arguments and perused the Writ papers with care. 4. Pursuant to the order passed by the Apex Court in UNION OF INDIA AND OTHERS VS. ASHISH AGARWAL reported in (2023) 1 SCC 617, the department has treated the notice issued under Section 148 of the Act as one under - 3 - NC: 2024:KHC-D:13393 WP No. 103656 of 2021 Section 148A(b) of the Income Tax Act. Hence, nothing survives for consideration in the captioned Writ Petition. Accordingly, the Writ Petition is disposed of. TKN List No.: 2 Sl No.: 16 Sd/- (JYOTI MULIMANI) JUDGE