Wp/101710/2022 Of Shri Shivarudrappa v. The Income Tax Department

Digitally signed byPREMCHANDRA M RLocation: HIGHCOURT OFKARNATAKA NC: 2025:KHC-D:5204 WP No. 101710 of 2022 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 21 DAY OF MARCH, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI -WRIT PETITION NO. 101710 OF 2022 (TIT) BETWEEN: SHRI. SHIVARUDRAPPA S/O KASHAPPA KIRAGI, AGE: 65 YEARS, OCC: AGRICULTURE, R/O: PLOT NO.18E, SECTOR NO.55, NAVANAGAR, BAGALKOT-587 102. … PETITIONER (BY SRI. SANGRAM S. KULKARNI, ADVOCATE) AND: 1. THE INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER, WARD-1 AND T.P.S., BAGALKOT, AAYAKAR BHAVAN, NAVANAGAR, BAGALKOT-587 102. OFFICE OF THE INCOME TAX OFFICER, WARD-1 AND T.P.S., BAGALKOT, AAYAKAR BHAVAN, NAVANAGAR, BAGALKOT-587 102. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, HUBBALLI, AAYAKAR BHAVAN, NAVANAGAR, HUBBALLI-580 025. DIST: DHARWAD-580 001. … RESPONDENTS (BY SRI. M.THIRUMALESH., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR ORDERS, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Sangram S.Kulkarni., counsel for the petitioner and Sri.M.Thirumalesh., counsel for the respondents have appeared in person. 2. The captioned Writ Petition is filed seeking a Writ of certiorari to quash the notices issued by the first respondent dated 21.03.2022 bearing notice No: ITBA/AST/F/148A(SCN)/2021-22/1041150579(1), dated 01.04.2022 bearing notice No: ITBA/AST/F/148A/2022-23/1042423441(1) and dated 07.04.2022 bearing notice No: ITBA/AST/S/148_1/2022-23/1042621801(1) vide Annexures-A, C and D. 3. Counsel Sri.Sangram S.Kukarni., in presenting his arguments strenuously urged that in response to Section 148A(b) notice, the petitioner has submitted a detailed reply. However, the respondents without considering his reply, erroneously passed the order under Section 148A of the Act and subsequently issued notice under Section 148 of the Act. 4. By way of reply, counsel Sri.M.Thirumalesh., justified the action on the part of the authority and submitted that the writ petition may be dismissed. - 3 - 5. Heard the arguments and perused the Writ papers with care. 6. A perusal of the writ papers reveals that in response to notice under Section 148A(b), the petitioner has submitted the reply. The reply submitted by the petitioner is furnished along with the writ petition and the same is marked as Annexure-B, it runs almost six pages. However, in the order, the Officer has not considered the reply that was given by the petitioner. In my view, the action on the part of the respondents is incorrect. Hence, the matter requires a remand. Therefore, the order passed under Section 148A(d) and the notice issued under Section 148 of the Act are liable to be set aside. 7. The Writ of Certiorari is ordered. The notice issued by the first respondent dated 21.03.2022 bearing No: ITBA/AST/F/148A(SCN)/2021-22/1041150579(1), the order dated 01.04.2022 bearing No: ITBA/AST/F/148A/2022-23/1042423441(1) and the notice dated 07.04.2022 bearing No: ITBA/AST/S/148_1/2022-23/1042621801(1) vide Annexures-A, C and D are quahsed. WP No. 101710 of 2022 8. The matter is remanded to the first respondent to consider the reply of the petitioner and to pass a fresh order under Section 148A(d), after issuance of a reminder notice to the petitioner. A liberty is reserved for the petitioner to furnish further documents and clarifications. All contentions of the parties are kept open. If the petitioner asks for personal hearing, the same must be accorded to him. 9. Resultantly, the Writ Petition is allowed and remanded. MRP/RH List No.: 1 Sl No.: 35 Sd/- (JYOTI MULIMANI) JUDGE