Wp/11225/2025 Of Vishala Karnataka Govt And Private Employees Housing Coop Society Ltd v. The Income Tax Officer

Digitally signed byNAGARAJA B MLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 11225 OF 2025 (TIT) BETWEEN: VISHALA KARNATAKA GOVT AND PRIVATE EMPLOYEES HOUSING CO OP SOCIETY LIMITED PREVIOUSLY AT NO. 456 10TH A CROSS UTTARAHALLIL MAIN ROAD KESHAV NAGAR NEAR DODDAGGOUNDANAPALYA BENGALURU - 560 061. PRESENTLY AT NO. 318 10TH CROSS, 20TH MAIN, F BLOCK, SAHAKARANAGAR BENGALURU - 560 092. REP. BUY ITS PRESIDENT SRI JAYANNA .B.R SON OF SRI RAMANNA AGED ABOUT 49 YEARS REG. UNDER CO-OPERATIVE SOCIETY ACT, 1960. …PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 3(2)(1), BENGALURU AN AUTHORITY UNDER THE INCOME TAX ACT, 1961 BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU - 560095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU - 1 BENGALURU - 1 THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT, 1961 BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU - 560095. 3. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC) A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM DELHI - 110 003. REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) 4. ASSESSMENT UNIT A UNIT CREATED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO.401, 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM DELHI - 110 003. REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) 5. NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI THE APPELLATE AUTHORITY UNDER THE INCOME TAX ACT, 1961 ROOM NO. 401, C BLOCK CIVIC CENTRE, DELHI - 110 002. REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) 6. INCOME TAX OFFICER WARD 6(3)(1), BENGALURU THE RECOVERY OFFICER BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU - 560095. 7. THE BRANCH MANAGER KARNATAKA STATE APEX BANK LTD. NO.777, NTI LAYOUT, 2ND PHASE RAJEEV GANDHI NAGAR SAHKAR NAGAR, 2ND STAGE BENGALURU - 560097. …RESPONDENTS (BY SRI. THIRUMALESH .M, ADVOCATE FOR R1; SRI. DILIP, ADVOCATE FOR R2 TO R6) SRI. DILIP, ADVOCATE FOR R2 TO R6) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE UNDER SECTION 148A(B) OF THE INCOME TAX ACT, 1961, DATED 03/02/2023 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2019-20 WHICH BEARS THE DIN VIZ. ITBA/AST/F/148A(SCN)/2022-23/1049388274(1) AND ENCLOSED AS ANNEXURE B1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: "WHEREFORE, the petitioner most respectfully prays before this Hon'ble Court as under- a. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice under section 148A(b) of the Income Tax Act, 1961, dated 03/02/2023 issued by the respondent No.1 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/AST/F/148A(SCN)/2022-23/1049388274(1) and enclosed as Annexure B1. b. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice under section 148A(b) of the Income Tax Act, 1961, dated 11/02/2023 issued by the respondent No.1 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/AST/F/148A(SCN)/2022-23/1049649633(1) and enclosed as Annexure B2. c. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice under section 148A(b) of the Income Tax Act, 1961, dated 14/03/2023 issued by the Respondent No.1 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/AST/F/148A(SCN)/2022-23/1050757585(1) and enclosed as Annexure B3. DIN viz. ITBA/AST/F/148A(SCN)/2022-23/1049388274(1) and enclosed as Annexure B1. b. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice under section 148A(b) of the Income Tax Act, 1961, dated 11/02/2023 issued by the respondent No.1 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/AST/F/148A(SCN)/2022-23/1049649633(1) and enclosed as Annexure B2. c. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice under section 148A(b) of the Income Tax Act, 1961, dated 14/03/2023 issued by the Respondent No.1 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/AST/F/148A(SCN)/2022-23/1050757585(1) and enclosed as Annexure B3. d. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order under section 148A(d) of the Income Tax Act, 1961, dated 31/03/2023 issued by the Respondent No.1 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/AST/F/148A/2022-23/1051778265(1) and enclosed as Annexure D. e. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice under section 148 of the Income Tax Act, 1961, dated 31/03/2023 issued by the respondent No.1 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/AST/S/148_1/2022-23/1051778830(1) and enclosed as Annexure E. f. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated assessment order under section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 dated 21/03/2024 issued by the Respondent No.4 for the Assessment Year 2019-20 which bears the DIN viz., ITBA/AST/S/147/2023-24/1063110347(1) and enclosed as Annexure N1. g. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice of demand under Section 156 of the Income Tax Act, 1961 dated 21/03/2024 issued by the Respondent No.4 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/AST/S/156/2023-24/1063110633(1) and enclosed as Annexure N2. h. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated computation sheet dated 21/03/2024 issued by the respondent No.4 for the Assessment Year 2019-20 which bears the DIN viz., Itbs/Ast/S/519/2023-24/1063110533(1) and enclosed as Annexure N3. i. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order under section 272A(1)(d) of the Income-Tax Act, 1961 dated 12/09/2024 issued by the Respondent No.4 for the Assessment Year 2019-20 which bears the DIN viz., ITBA/PNL/F/272A(1)(D)/2024-25/1068604425(1) and enclosed as Annexure P1. j. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice of demand under section 156 of the Income Tax Act, 1961 dated 12/09/2024 issued by the Respondent No.4 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/PNL/S/156/2024-25/1068597685(1) and enclosed as Annexure P2. k. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice for penalty under section 271AAC(1) of the Income Tax Act, 1961, dated 24/04/2024 issued by the Respondent No.4 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/PNL/F/271AAC(1)/ 2024-25/1064329737(1) and enclosed as Annexure P3. l. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice for penalty under section 271A of the Income Tax Act, 1961, dated 30/03/2024 issued by the Respondent No.4 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/PNL/F/271A/2023-24/1063686771(1) and enclosed as Annexure P4. k. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice for penalty under section 271AAC(1) of the Income Tax Act, 1961, dated 24/04/2024 issued by the Respondent No.4 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/PNL/F/271AAC(1)/ 2024-25/1064329737(1) and enclosed as Annexure P3. l. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice for penalty under section 271A of the Income Tax Act, 1961, dated 30/03/2024 issued by the Respondent No.4 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/PNL/F/271A/2023-24/1063686771(1) and enclosed as Annexure P4. m. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice for penalty under section 270A of the Income Tax Act, 1961, dated 24/04/2024 issued by the Respondent No.4 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/PNL/F/270A/2024-25/1064329532(1) and enclosed as Annexure P5. n. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice for penalty under section 271B of the Income Tax Act, 1961, dated 24/04/2024 issued by the Respondent No.4 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/PNL/F/2718/2024-25/1064329586(1) and enclosed as Annexure P6. o. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice dated 22/05/2025 directing to make payment of income tax demand issued by the Respondent No.6 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/COM/F/17/2024-25/1065074095(1) and enclosed as Annexure R. p. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice under section 226(3) of the Act, dated 21/02/2025 issued by the Respondent No.6 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/RCV/S/226(3)_1/2024-25/1073559856(1) and enclosed as Annexure S. q. Issue writ of mandamus or any other suitable writ for directing the respondent No.7 to allow the petitioner to operate his bank account having saving bank account No.1056102040000005 that is mentioned at Annexure S. r. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to COST OF THIS PETITION." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that notice issued by the respondents under Section 148 of the Income Tax Act, 1961 (for short, ‘IT Act’), was not received by petitioner and was not aware of the notice and consequently, petitioner could not file its returns of income to the said notice. It is submitted that the inability and omission on the part of the petitioner to file its returns of income to the Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if one more opportunity is provided to the petitioner to do so by setting aside the impugned orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. and respondents may be directed to proceed further in accordance with law. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not filed its returns of income to Section 148 notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that its inability and omission to file its returns of income to Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would file its returns of income, I deem it just and appropriate to set aside the impugned orders at Annexures-N1, N2, N3, P.1, P.2, P.3, P.4, P.5, P.6, R and S passed under Section 148 of the Income Tax Act and remit the matter back to the respondents for re-consideration afresh to the stage of the petitioner filing its returns of income to notice under Section 148 and proceed further in accordance with law. 6. Learned counsel for the petitioner has filed a memo stating that he has withdrawn the appeal filed before respondent No.5 and the same is taken on record. 7. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned orders at Annexures- N1, N2, N3, P.1, P.2, P.3, P.4, P.5, P.6, R and S are set aside. (iii) The matter is remitted back to the respondents to the stage of petitioner filing its returns of income to Annexure-E dated 31.03.2023 and proceed further in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit reply, pleadings, documents etc. Sd/- (S.R.KRISHNA KUMAR) JUDGE