Venkateshwara Rao v. Ncome Tax Officer And

Digitally signed byBASALINGAPPASHIVARAJDHUTTARGAONLocation: HIGHCOURT OFKARNATAKA NC: 2024:KHC-K:7468WP No. 201050 of 2024 IN THE HIGH COURT OF KARNATAKA,KALABURAGI BENCH DATED THIS THE 27 DAY OF SEPTEMBER, 2024 | BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ;WRIT PETITION NO. 201050 OF 2024 (TIT)BETWEEN: SANKURATRI VENKATESHWARA RAO|S/O LATE VENKANNAH.NO. 1-11-55/138/6/7,NEAR LINGASUGURU ROAD,VENKATESHWARA COLONY,RAICHUR-584101. _ PETITIONER (BY SRI. RAVI SHANKAR S.V., ADVOCATE) AND: 1.INCOME TAX OFFICER WARD-1, OPP. AIYAPPA TEMPLE, UDAYANAGAR,RAICHUR-584101.RAICHUR-584101. 2DNATIONAL FACELESS ASSESSMENT CENTREADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONEROF INCOME TAX/ INCOME TAX OFFICER,ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONEROF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,ROOM NO. 401, 2ND FLOOR,E-RAMBP,JAWAHARLAL NEHRU STADIUM,DELHI-110003.MINISTRY OF FINANCE,ROOM NO. 401, 2ND FLOOR,E-RAMBP,JAWAHARLAL NEHRU STADIUM,DELHI-110003. 3.THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXCR BUILDING,|QUEENS ROAD,BENGALURU-560001.CR BUILDING,|QUEENS ROAD,BENGALURU-560001. NC: 2024:KHC-K:7468WP No. 201050 of 2024 RESPONDENTS (BY SRI. M. THIRUMALESH., ADVOVCATE) THIS WRIT PETITION FILED UNDER ARTICLES 22726 AND 27OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF|CERTIORARI OR DIRECTION IN THE NATURE OF WRIT OF|CERTIORARI QUASHING THE NOTICE UNDER SECTION 148 OF THE)ACT DATED 29-03-2021 BEARING DIN NO. ITBA/AST/S/148/2020-21/1031888854(1) ISSUED BY THE RESPONDENT NO.1 FOR THE|ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE -A. THIS|WRIT PETITION, COMING ONFOR PRELIMINARYHEARING IN “B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM:HON BLE MR. JUSTICE SURAJ GOVINDARAJ] ORAL ORDER (PER: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1.The petitioner is before this Court seeking for the following reliefs: J Issue a writ of Certiorari or direction in the nature Of|a writ of Certiorari quashing the notice under|Section 148 of the Act dated 29.03.2021 bearing|DIN No. ITBA/AST/S/148/2020-21/1031888854(1).issued by the Respondent No.1 for the assessment|year 2015-16 herein marked as Annexure-A;a writ of Certiorari quashing the notice under|Section 148 of the Act dated 29.03.2021 bearing|DIN No. ITBA/AST/S/148/2020-21/1031888854(1).issued by the Respondent No.1 for the assessment|year 2015-16 herein marked as Annexure-A; ,.Issue a Writ of Certiorari or direction tn the neture|of writ of Certiorari quashing the order under|Section 148A(b) of the Act dated 26.05.2022|bearingDIN|No. ITBA/COM/F/17/202223/1043182653(1) issued by the respondent No.1.for the assessment year 2015-16 herein marked asAnnexure-Al.of writ of Certiorari quashing the order under|Section 148A(b) of the Act dated 26.05.2022|bearingDIN|No. ITBA/COM/F/17/202223/1043182653(1) issued by the respondent No.1.for the assessment year 2015-16 herein marked asAnnexure-Al. 3.Issue a writ of certiorari or direction in the nature of|writ of Certiorari quashing the notice under Section148A(d) of the Act dated 21.07.2022 bearing DIN|writ of Certiorari quashing the notice under Section148A(d) of the Act dated 21.07.2022 bearing DIN| No. ITBA/COM/F/1 7/2022-23/1043976529(1)issued by the respondent No.1 for the assessment|year 2015-16 herein marked as Annexure-Az2. 4 Issue a writ of Certiorari or direction in the nature Of|writ of Certiorari quashing the notice U/s 148 of theActdated21,07.70727bearingNo. ITBA/AST/M/148_1/2022-23/1043986651(1) issuedby the respondent No.1 for the assessment year|2015-16 herein marked as Annexure-A3.writ of Certiorari quashing the notice U/s 148 of theActdated21,07.70727bearingNo. ITBA/AST/M/148_1/2022-23/1043986651(1) issuedby the respondent No.1 for the assessment year|2015-16 herein marked as Annexure-A3. No. ITBA/COM/F/1 7/2022-23/1043976529(1)issued by the respondent No.1 for the assessment|year 2015-16 herein marked as Annexure-Az2. 4 Issue a writ of Certiorari or direction in the nature Of|writ of Certiorari quashing the notice U/s 148 of theActdated21,07.70727bearingNo. ITBA/AST/M/148_1/2022-23/1043986651(1) issuedby the respondent No.1 for the assessment year|2015-16 herein marked as Annexure-A3.writ of Certiorari quashing the notice U/s 148 of theActdated21,07.70727bearingNo. ITBA/AST/M/148_1/2022-23/1043986651(1) issuedby the respondent No.1 for the assessment year|2015-16 herein marked as Annexure-A3. 5,Issue a writ of Certiorarit or direction in the nature ofwrit of Certiorari quasning the order passed U/s 147Of|theActdated17,01,70274bearingDINNo. LTBA/PNL/F/271(1)(c)/2023-24/10596557837(1)issued by tne respondent No.2 for the assessment|year 2015-16 herein marked as Annexure-A4. writ of Certiorari quasning the order passed U/s 147Of|theActdated17,01,70274bearingDINNo. LTBA/PNL/F/271(1)(c)/2023-24/10596557837(1)issued by tne respondent No.2 for the assessment|year 2015-16 herein marked as Annexure-A4. 6.Issue a writ of Certiorari or direction in the nature Of|writ of Certiorari quashing the penalty order u/s|2/1(1)(c) of the Act dated 12.01.2024 bearing DIN|No. ITBA/PNL/F/271(1)C/20235-24/1059657837(1)by the Respondent No.2 for the Assessment year|2015-16 herein marked as Annexure-A535writ of Certiorari quashing the penalty order u/s|2/1(1)(c) of the Act dated 12.01.2024 bearing DIN|No. ITBA/PNL/F/271(1)C/20235-24/1059657837(1)by the Respondent No.2 for the Assessment year|2015-16 herein marked as Annexure-A535 J]Issue a writ of Certiorari or direction in the nature Of|a writ of Certiorari quashing the penalty order u/s|2/1(1)(b) of the Act dated 15.11.2023 bearing DIN|No. LTBA/PNL/F/271(1)(Db)/2023-24/1057973198(1and11.01.2074,bearing|DINNo. TBA/PNL/F/271(1)(D)/20235-24/1059638009(1), bythe Respondent No.2 for the assessment year 2015-16°hereinmarkedaS|Annexure-A6andA /respectively.|a writ of Certiorari quashing the penalty order u/s|2/1(1)(b) of the Act dated 15.11.2023 bearing DIN|No. LTBA/PNL/F/271(1)(Db)/2023-24/1057973198(1and11.01.2074,bearing|DINNo. TBA/PNL/F/271(1)(D)/20235-24/1059638009(1), bythe Respondent No.2 for the assessment year 2015-16°hereinmarkedaS|Annexure-A6andA /respectively.| 8.Pass such other orders as this Hon’bple Court Geemsfit ana proper in the interest ofjustice and eguity.fit ana proper in the interest ofjustice and eguity. NC: 2024:KHC-K:7468WP No. 201050 of 2024 ? The lis in the present matter is covered by the| decision of this Court in the case ofSankuratri Venkateshwara Rao vs. [ncome Tax Officer and| others[T]As such, this Writ Petition would be| required to be allowed. Hence, I pass the following: ORDER 4$The Writ Petition is allowed, 44$A|certiorarl ISissued,tne|noticedated|29.03.2021 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-A is.quashed.29.03.2021 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-A is.quashed. 444$A|certiorarl ISissued,tne|noticedated|26.05.2022 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-Al is.quashed.26.05.2022 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-Al is.quashed. 4C$Acertiorar].ISissued,tne|noticedated|21.07.2022 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-A2 is.quashed.21.07.2022 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-A2 is.quashed. C$A|certiorarl ISissued,tne|noticedated|21.07.2022 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-A3 is.quashed.21.07.2022 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-A3 is.quashed. NC: 2024:KHC-K:7468WP No. 201050 of 2024 C4$A|certiorarl IS.issued,the|orderdated|12.05.2023 issued by respondent No.2 for the.assessment year 2015-16 at Annexure-A4 Isquashed.12.05.2023 issued by respondent No.2 for the.assessment year 2015-16 at Annexure-A4 Isquashed. 4C$Acertiorar].ISissued,tne|noticedated|21.07.2022 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-A2 is.quashed.21.07.2022 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-A2 is.quashed. C$A|certiorarl ISissued,tne|noticedated|21.07.2022 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-A3 is.quashed.21.07.2022 issued by respondent No.1 for the)assessment year 2015-16 at Annexure-A3 is.quashed. NC: 2024:KHC-K:7468WP No. 201050 of 2024 C4$A|certiorarl IS.issued,the|orderdated|12.05.2023 issued by respondent No.2 for the.assessment year 2015-16 at Annexure-A4 Isquashed.12.05.2023 issued by respondent No.2 for the.assessment year 2015-16 at Annexure-A4 Isquashed. C44$A certiorari is issued, the penalty order dated|12.01.2024 issued by respondent No.2 for the.assessment year 2015-16 at Annexure-A5 Isquashed.12.01.2024 issued by respondent No.2 for the.assessment year 2015-16 at Annexure-A5 Isquashed. C444$A certiorari is issued, the penalty orders dated|15.11.7073.and.11.01.7074|ISSUEC|DY|respondent No.2 for the assessment year 2015-16 at Annexures-A6 and A/ are quashed.|15.11.7073.and.11.01.7074|ISSUEC|DY|respondent No.2 for the assessment year 2015-16 at Annexures-A6 and A/ are quashed.| PRS|List No.: 2 S| No.: 22| Sd/-|(SURAJ GOVINDARAJ)JUDGE|