Wp/11107/2023 Of Hajee Abdul Sattar Sait v. The Income Tax Officer, Ward-1(2)(1)

Digitally signed by BKMAHENDRAKUMARLocation: HighCourt of Karnataka -1- IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 21 DAY OF JUNE, 2023 BEFORE. THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV|&WRIT PETITION NO. 11107 OF 2023 (TIT)BETWEEN: 1.HAJEE ABDUL SATTAR SATITS/O LATE SRI HAJEE MOHAMMED HUSSAIN SAIT.AGED ABOUT 89 YEARSSAFINA TOWERS, NO.3,ALI ASKER ROAD|VASANTH NAGARBANGALORE-560 05) —_ PETITIONER (BY SRI. SHANKER A., SENIOR ADVOCATE FOR.SRI MADHUSUDHAN U A.,ADVOCATE)SRI MADHUSUDHAN U A.,ADVOCATE) AND: 1.THE INCOME TAX OFFICER,WARD-1(2)(1)BENGALURU|IST FLOOR, ROOM NO.1LO1BMTC BUILDING, 80 FI ROAD.61TH BLOCK, KORAMANGALABENGALURU-560 095. 2.THE PRINCIPAL CHIEF COMMISSIONER OFINCOME TAXKARNATAKA AND GOA|CENTRAL REVENUE BUILDINGQUEENS ROADBANGALORE-560 OO1. _ RESPONDENTS| (BY SRI. E.I. SANMATHI, ADVOCATE) -).- THIS WRIT PETITION IS’ FILED UNDER ARTICLES 276AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TOQUASH THE NOTICE ISSUED U/S 148A(bp) OF THE ACT DTD29.03.7073 OF THE ACT FOR THE ASSESSMENT YEAR 2J016-1 BY THER11BEARINGNOTICENO.F.NO.NON-PAN/148A(b)/2016-17/WARD_1(2)(1)/2022-23,HEREINMARKED AS ANNEXURE-Al AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY|HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Petitioner has called in question the correctness ofthe notice under Section 148-A(b) of the Income Tax Actfor the assessment year 2016-17 at Annexure-Al; theorder under Section 148-A(d) at Annexure-A2 and the}notice under Section 148 issued consequent tnereto at'Annexure -A3. 2.It is the submission made by Sri. A. Shankar,|learned Senior counsel appearing on behalf of petitioner|that the notice at Annexure-Al under Section 148A(b) is—vague and cryptic and perusal of the Verification Detailswould itself indicate that ‘verification is pending and thedetails furnished are insufficient to make out anyintelligible reply and he points out to the reply made by -3- the petitioner at Annexure-C at paragraph Nos. 6, 7 and 8.It is further submitted that despite specific stand in thereply that sufficient information is not forthcoming, order|under Section 148-A(d) at Annexure-A2 has been passedwhile stating at paragraph no.6 that the reply is not!acceptable as no stand is taken as regards the transactionfor Rs.2,00,00,000/-. ‘3After hearing the matter for sometime, it isprima facie clear that in Section 148-A(b) notice,Verification Details stated ‘verification is pending and theamount of Rs.2,00,00,000/- pointed out was without anynecessary facts, as a result of which the assessee had)sought for furnishing of information. It is to be noticedthat the notice under Section 148-A(b) is bereft ofnecessary information so as to enable a reply. © 4.The opportunity for submitting a reply to|Section 148-A(b) notice though appears procedural would|ineffect be a substantive right as the explanation made tosuch notice if accepted by the Authority while passing the -4.- order under Section 148-A(d) may have the result of notcontinuing with the reassessment proceedings. If thatwere to be so, full opportunity to the petitioner to reply tothe notice under Section 148-A(b) notice is required to beafforded so that a proper order under Section 148-A(d) is.passed. In the present case, clearly the information is)found wanting. 5.At the request of learned counsel for theRevenue,therespondent1SpermittedCO provideinformation to the petitioner to enable a proper reply tothe 148-A(b) notice. It is made clear that the said|direction will not take away the other contentions of thepetitioner which are kept open as regards the validity ofSection 148-A(b) notice. | 6.Accordingly, the order at Annexure-A2 underSection 148-A(d) and consequently, the notice under|Section 148 at Annexure-A3 are set aside. The petition is disposed offin light of the discussions made above. All| ���������� �������������������������������������� ��������������������������������������������������������������������!"���#�$������������'���������� 5.At the request of learned counsel for theRevenue,therespondent1SpermittedCO provideinformation to the petitioner to enable a proper reply tothe 148-A(b) notice. It is made clear that the said|direction will not take away the other contentions of thepetitioner which are kept open as regards the validity ofSection 148-A(b) notice. | 6.Accordingly, the order at Annexure-A2 underSection 148-A(d) and consequently, the notice under|Section 148 at Annexure-A3 are set aside. The petition is disposed offin light of the discussions made above. All| ���������� �������������������������������������� ��������������������������������������������������������������������!"���#�$������������'���������� ����������� ,3�