Wp/102262/2022 Of Quest Global Engineeering Services Private Ltd v. Assistant Commissioner Of Income Tax

Digitally signed byTHEJASKUMAR NLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 12 DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI -WRIT PETITION NO. 102262 OF 2022 (TIT) BETWEEN: QUEST GLOBAL ENGINEEERING SERVICES PRIVATE LTD., (FOR THE MERGED ENTITY M/S.QUEST GLOBAL ENGINEERING PRIVATE LIMITED), NO.437/A, PLOT NO.2, AEQUS SPECIAL ECONOMIC ZONE, HATTARAGI VILLAGE, HUKKERI TALUKA, BELGAUM, KARNATAKA-591 245. REPRESENTED BY ITS GENERAL MANAGER, MR.ASHUTOSH GUPTA. …PETITIONER (BY SRI. K.R.PRADEEP AND SMT.GIRIJA.G.P., ADVOCATES) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BELGAUM, FEROZKHIMJIBHAI COMPLEX, OPP.CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590 001. CIRCLE-1, BELGAUM, FEROZKHIMJIBHAI COMPLEX, OPP.CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590 001. 2. NATIONAL FACELESS ASSESSMENT CENTRE, ROOM NO.401, 2 FLOOR, ROOM NO.401, 2 FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM, DELHI-110 003, DELHI-110 003, REPRESENTED BY ADDITIONAL COMMISSIONER OF INCOME TAX. 3. PRINCIPAL COMMISSIONER OF INCOME TAX, RANGE, BELGAUM, FEROZKHIMJIBHAI COMPLEX, OPP.CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590 001. …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 PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.K.R.Pradeep., 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 notice dated 30.03.2021 issued by the first respondent under Section 148 of the Income Tax Act in DIN & NOTICE No.ITBA/AST/S/148/2020-21/1031970889(1) for the Assessment Year 2017-18 vide Annexure-A. 3. Heard the arguments and perused the Writ papers and the statement of objections with care. - 3 - NC: 2024:KHC-D:13069 WP No. 102262 of 2022 4. Suffice it to note that in the statement of objections that has been filed by the respondents, it has been stated that the proceedings initiated under Section 147 of the Act were dropped on 29.03.2022 by NeFAC and no further action viz., issue of notices and letters is initiated in connection with the assessment proceedings for the Assessment Year 2017-18. Because of the dropping of proceedings under Section 147 of the Act, notice issued under Section 148 of the Act is liable to be quashed and so, it is quashed. 5. The Writ of Certiorari is ordered. The notice dated 30.03.2021 issued by the first respondent under Section 148 of the Income Tax Act, 1961 in DIN & NOTICE No.ITBA/AST/S/148/2020-21/1031970889(1) for the Assessment Year 2017-18 vide Annexure-A is quashed. 6. Resultantly, the Writ Petition is allowed. TKN List No.: 1 Sl No.: 30 Sd/- (JYOTI MULIMANI) JUDGE