Wp/10973/2025 Of Sadashivanagar Youth Association v. Income Tax Officer Ward 6(3)(1)

Digitally signedby SHWETHARAGHAVENDRALocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ -WRIT PETITION NO. 10973 OF 2025 (TIT) BETWEEN: SADASHIVANAGAR YOUTH ASSOCIATION30/A, 8 A MAIN RAJMAHAL VILAS, SADASHIVANAGAR S.O BANGALORE - 560080. REPRESENTED BY ITS PRESIDENT MR. W.P. SHIVAKUMAR, AGED ABOUT68 YEARS, PAN NO …PETITIONER (BY SRI. BALRAM R RAO., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 6(3)(1), BANGALORE BMTC BUILDING, KORAMANGALA, BENGALURU-560095. 2.ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI II FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110003. 3. BANK OF INDIA SANJAY NAGAR BRANCH, BENGALURU - 560094. REP BY ITS MANAGER. …RESPONDENTS (BY SRI. DELIP M., ADVOCATE) - 2 - THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONER’S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER SECTION 147 R.W.S. 144 R.W.S. 144B OF THE ACT DATED 06.01.2025 IN DIN AND ORDER NO ITBA/AST/S/147/2024- 25/1071910040(1) ANNEXURE - M AS WELL AS NOTICE OF DEMAND NOTICE DATED 06.01.2025 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/156/2024-25/1071911154(1) ANNEXURE M PASSED BY THE 2ND RESPONDENT AS WELL AS THE NOTICE ISSUED UNDER SECTION 226(3) OF THE ACT, DATED N10.03.2025 IN DIN AND NOTICE NO ITBA/RVC/S/226(3),1/2024- 25/1074261712 (ANNEXURE-N) PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18, AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM:HON'BLE MR JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1.Learned AGA accepts notice for Respondents No.1 and 2. Notice to Respondent No.3 is dispensed with since Respondent No.3 is a formal party. 2.The Petitioner is before this Court seeking for the following reliefs: a. Issue a writ of certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under article 226 of the Constitution of Certiorari or any other appropriate writ, order or direction under article 226 of the Constitution of India calling for the records of the Petitioners case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under section 147 r.w.s. 144 r.w.s. 144b of the Act dated 06.01.2025 in Din & Order No. ITBA/AST/S/147/2024-25/1071910040(1) (Annexure-M) as well as notice of demand notice dated 06.01.2025 issued under Section 156 of the Act in Din & Notice No. ITBA/AST/S/156/2024-25/1071911154(1) (Annexure-M1) passed by the 2[nd] Respondent as well as the notice issued under Section 226(3) of the Act, dated 10.03.2025 in DIN and notice No; ITBA/RVC/S/226(3)_1/2024-25/1074261715(1) (Annexure-N) passed by the R1 for the assessment year 2017-18, and India calling for the records of the Petitioners case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under section 147 r.w.s. 144 r.w.s. 144b of the Act dated 06.01.2025 in Din & Order No. ITBA/AST/S/147/2024-25/1071910040(1) (Annexure-M) as well as notice of demand notice dated 06.01.2025 issued under Section 156 of the Act in Din & Notice No. ITBA/AST/S/156/2024-25/1071911154(1) (Annexure-M1) passed by the 2[nd] Respondent as well as the notice issued under Section 226(3) of the Act, dated 10.03.2025 in DIN and notice No; ITBA/RVC/S/226(3)_1/2024-25/1074261715(1) (Annexure-N) passed by the R1 for the assessment year 2017-18, and b. A writ of mandamus or a writ in the nature of Mandamus, or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their sub-ordinate, servants, and agents to withdraw and cancel the impugned order passed under Section 147 r.w.s. 144 r.w.s. 144b of the Act dated 06.01.2025 in Din & Order No. ITBA/AST/S/147/2024-25/1071910040(1) (Annexure-M) as well as notice of demand notice dated 06.01.2025 issued under Section 156 of the Act in Din & Notice No. ITBA/AST/S/156/2024-25/1071911154(1) (Annexure-M1) passed by the 2[nd] Respondent as well as the notice issued under Section 226(3) of the Act, dated 10.03.2025 in DIN and notice No; ITBA/RVC/S/226(3)_1/2024-25/1074261715(1) (Annexure-N) passed by the R1 for the assessment year 2017-18 and Mandamus, or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their sub-ordinate, servants, and agents to withdraw and cancel the impugned order passed under Section 147 r.w.s. 144 r.w.s. 144b of the Act dated 06.01.2025 in Din & Order No. ITBA/AST/S/147/2024-25/1071910040(1) (Annexure-M) as well as notice of demand notice dated 06.01.2025 issued under Section 156 of the Act in Din & Notice No. ITBA/AST/S/156/2024-25/1071911154(1) (Annexure-M1) passed by the 2[nd] Respondent as well as the notice issued under Section 226(3) of the Act, dated 10.03.2025 in DIN and notice No; ITBA/RVC/S/226(3)_1/2024-25/1074261715(1) (Annexure-N) passed by the R1 for the assessment year 2017-18 and c. A writ of prohibition or a writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants, and agents to withdraw and cancel the impugned order passed under Section 147 r.w.s. 144 r.w.s. 144b of the Act dated 06.01.2025 in Din & Order No. ITBA/AST/S/147/2024-25/1071910040(1) (Annexure-M) as well as notice of demand notice dated 06.01.2025 issued under Section 156 of the Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants, and agents to withdraw and cancel the impugned order passed under Section 147 r.w.s. 144 r.w.s. 144b of the Act dated 06.01.2025 in Din & Order No. ITBA/AST/S/147/2024-25/1071910040(1) (Annexure-M) as well as notice of demand notice dated 06.01.2025 issued under Section 156 of the Act in Din & Notice No. ITBA/AST/S/156/2024-25/1071911154(1) (Annexure-M1) passed by the 2[nd] Respondent as well as the notice issued under Section 226(3) of the Act, dated 10.03.2025 in DIN and notice No; ITBA/RVC/S/226(3)_1/2024-25/1074261715(1) (Annexure-N) passed by the R1 for the assessment year 2017-18 and d. Grant the interim relief in terms of prayer (iii) above and above and e. Issue such other order, writ or direction as this Hon’ble Court deems fit; and Hon’ble Court deems fit; and f. Direct the Respondents to pay the costs of this Writ Petition. Petition. Act in Din & Notice No. ITBA/AST/S/156/2024-25/1071911154(1) (Annexure-M1) passed by the 2[nd] Respondent as well as the notice issued under Section 226(3) of the Act, dated 10.03.2025 in DIN and notice No; ITBA/RVC/S/226(3)_1/2024-25/1074261715(1) (Annexure-N) passed by the R1 for the assessment year 2017-18 and d. Grant the interim relief in terms of prayer (iii) above and above and e. Issue such other order, writ or direction as this Hon’ble Court deems fit; and Hon’ble Court deems fit; and f. Direct the Respondents to pay the costs of this Writ Petition. Petition. 3.The grievance of the Petitioner is that the notice under Section 142(1) of the Income Tax Act, 1961 was not served on the petitioner and as such, the Petitioner could not reply to the same resulting in the assessment order having been passed vide Annexure-M. There is nothing placed on record that the Petitioner has been served with a notice. under Section 142(1) of the Income Tax Act, 1961 was not served on the petitioner and as such, the Petitioner could not reply to the same resulting in the assessment order having been passed vide Annexure-M. There is nothing placed on record that the Petitioner has been served with a notice. 4.In that view of the matter, in the interest of justice I'm of the considered opinion that the petitioner should be provided an opportunity to reply to 142(1) notice which could be considered by the respondent. As such, I pass the following: I'm of the considered opinion that the petitioner should be provided an opportunity to reply to 142(1) notice which could be considered by the respondent. As such, I pass the following: ORDER i)The Writ Petition is allowed. ii)A certiorari is issued, the impugned order dated 6.1.2025 at Annexure-M, demand notice dated 6.1.2025 at Annexure-M, demand notice dated 6.1.2025 at Annexure-M1 passed by respondent No.2 and notice dated 10.3.2025 at Annexure-N passed by respondent No.1 are hereby quashed. respondent No.2 and notice dated 10.3.2025 at Annexure-N passed by respondent No.1 are hereby quashed. iii)The matter is remitted to Respondent No.2 to consider from the stage of issuance of notice under Section 142(1) of the Income Tax Act, 1961. Reply to the said notice to be submitted by the Petitioner on or before 9.5.2025 accompanied by all the supporting documents. consider from the stage of issuance of notice under Section 142(1) of the Income Tax Act, 1961. Reply to the said notice to be submitted by the Petitioner on or before 9.5.2025 accompanied by all the supporting documents. Sd/-(SURAJ GOVINDARAJ) JUDGE PRS, List No.: 2 Sl No.: 12