Wp/11858/2024 Of Keelukote Venkatappa Shankaraiah v. The Income Tax Officer

Digitally signedby PRAKASH NLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10 DAY OF JULY, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV -WRIT PETITION NO. 11858 OF 2024 (TIT) BETWEEN: 1. KEELUKOTE VENKATAPPA SHANKARAIAH S/O. VENKATAPPA, AGED ABOUT 70 YEARS, 1 FLOOR, TIRUMALA COMPLEX, GANESHA TEMPLE STREET, COTTONPET, KOLAR-563 101. … PETITIONER (BY SRI. CHANDRASHEKAR R., ADVOCATE FOR SRI RAMA MURTHY R., ADVOCATE) SRI RAMA MURTHY R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD-1, NEW EXTENSION, KOLAR-563 101. WARD-1, NEW EXTENSION, KOLAR-563 101. 2. ASSESSMENT UNIT INCOME TAX DEPARTMENT, NEW DELHI-110 001. … RESPONDENTS (BY SRI. SUSHAL TIWARI ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE DTD 23.03.2023 ISSUED U/S 148A(b) OF THE ACT, FOR THE ASSESSMENT YEAR 2018-19 (ANNEXURE-A) (ITBA/AST/F/148A(SCN)/2021-22/1041388358(1) BY THE R-1 ON THE GROUND THAT THE SAID NOTICE IS VIOLATES OF PRINCIPLES OF NATURAL JUSTICE AND BAD IN LAW AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has sought for setting aside the order under Section 148 A(d) of the Income Tax Act, 1961 at Annexure-B, as also the notice under Section 148 at Annexure-C and the order dated 20.02.2024 passed under Section 147 r/w 144 r/w 144B at Annexure-E. 2. It is the case of the petitioner that petitioner is a pensioner and was an assessee previously and notice of the proceedings was sent to the portal on the basis of PAN details which the petitioner had no occasion to verify. It is submitted that all proceedings have proceeded without any stand of the petitioner and the petitioner is in a position to demonstrate that order under Section 148A(d) could have been passed as the amount in question was a mere renewal of earlier deposits. - 3 - 3. Taking note of the admitted position that all proceedings have proceeded without participation of the petitioner and also noticing the contention of the petitioner, it would meet the ends of justice by relegating the matter back to the stage of reply to Section 148A (b) notice. 4. Accordingly, orders at Annexure-B, C and E are set aside. The matter is relegated to the stage mentioned above. All contentions are kept open. Sd/- JUDGE Np/-