Wp/12163/2025 Of Primary Agriculture Co-Operative Society v. The Income Tax Officer

Digitallysigned byMALATESHK C Location:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO.12163 OF 2025 (TIT) BETWEEN: PRIMARY AGRICULTURE CO-OPERATIVE SOCIETY, R S JAYANNA RANGANAHALLI, TURUVEKERE TALUK, TUMKUR DISTRICT -572224 REP. BY ITS CHIEF EXECUTIVE OFFICER SRI JAYANNA B R, SON OF SRI SHANKARAPPA, AGED ABOUT 50 YEARS …PETITIONER (BY SRI SHREEHARI KUTSA, ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD 1, TIPTUR, WARD 1, TIPTUR, THE JURISDICTIONAL ASSESSING OFFICER UNDER INCOME TAX ACT, 1961, JAYADEVA COMPLEX, TIPTUR, TUMKUR – 572201 UNDER INCOME TAX ACT, 1961, JAYADEVA COMPLEX, TIPTUR, TUMKUR – 572201 2. PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-2, BENGALURU-2, THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT, 1961 BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU -560095 3. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), A CENTRE DESCRIBED UNDER SECTION 144B OF A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO.401, 2 FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI -110 003 REPRESENTED 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, 2 FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110 003 REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) 5. THE BRANCH MANAGER, TUMKUR DCC BANK LIMITED, STATE BANK OF MYSURU ROAD, TUMKUR – 572 101 …RESPONDENTS (BY SRI M.DILIP AND SRI E.I.SANMATHI, ADVOCATE FOR R1 AND R4; NOTICE TO R5 IS DISPENSED WITH VIDE ORDER DATED 25.04.2025) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE UNDER SECTION 148A(b) OF THE INCOME TAX ACT, 1961, DATED 14/03/2022 ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2018-19 WHICH BEARS THE DIN VIZ.ITBA/AST/F/148A(SCN)/2021-22/1040716697(1) AND ENCLOSED AS ANNEXURE-B 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: “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 14/03/2022 issued by the Respondent No.1 for the Assessment Year 2018-19 which bears the DIN viz. ITBA/AST/F/148A(SCN)/2021-22/1040716697(1) and enclosed as Annexure-B. b. 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 26/03/2022 issued by the Respondent No.1 for the assessment year 2018-19 which bears the DIN viz.ITBA/AST/F/148A/2021-22/1041676686(1) and enclosed as Annexure-C. c. 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 28/03/2022 issued by the Respondent No.1 for the Assessment Year 2018-19 which bears the DIN viz. ITBA/AST/S/148-1/2021-22/1041856136(1) and enclosed as Annexure-d. d. 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 06/03/2023 issued by the Respondent No.4 for the Assessment Year 2018-19 which bears the DIN viz., ITBA/AST/S/147/2022-23/1050436874(1) and enclosed as Annexure-J1. c. 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 28/03/2022 issued by the Respondent No.1 for the Assessment Year 2018-19 which bears the DIN viz. ITBA/AST/S/148-1/2021-22/1041856136(1) and enclosed as Annexure-d. d. 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 06/03/2023 issued by the Respondent No.4 for the Assessment Year 2018-19 which bears the DIN viz., ITBA/AST/S/147/2022-23/1050436874(1) and enclosed as Annexure-J1. e. 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 06/03/2023 issued by the Respondent No.4 for the Assessment Year 2018-19 which bears the DIN viz. ITBA/AST/S/156/2022-23/1050436986(1) and enclosed as Annexure-J2. f. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated computation sheet dated 06/03/2023 issued by the Respondent No.4 for the Assessment Year 2018-19 which bears the DIN viz., ITBS/AST/S/187/2022-23/1050436955(1) and enclosed as Annexure J3. g. 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 12/09/2023 issued by the Respondent No.4 for the Assessment Year 2018-19 which bears the DIN viz., ITBA/PNL/F/272A(1)(D)/2023-24/1056005075(1) and enclosed as Annexure-K1. h. 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 12/09/2023, issued by the Respondent No.4 for the Assessment Year 2018-19 which bears the DIN VIZ.ITBA/PNL/S/156/2023-24/1056004927(1) and enclosed as Annexure-K2. i. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order under Section 271AAC(1) of the Income-Tax Act, 1961, dated 18/09/2023 issued by the Respondent No.4 for the Assessment Year 2018-19 which bears the DIN viz., ITBA/PNL/F/271AAC(1)/2023-24/1056217135(1) and enclosed as Annexure-L1. 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 18/09/2023, issued by the Respondent No.4 for the Assessment Year 2018-19 which bears the DIN viz.ITBA/PNL/S/156/2023-24/1056216745(1) and enclosed as Annexure-L2. k. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice dated 04/12/2024 directing to make payment of income tax demand issued by the Respondent No.1 for the Assessment Year 2018-19 which bears the DIN viz. ITBA/RCV/F/17/2024-25/1070872867(1) and enclosed as Annexure-M. l. 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 09/01/2025 issued by the Respondent No.1 for the Assessment Year 2018-19 which bears the DIN viz. ITBA/RCV/226(3)-1/2024-25/1072014051(1) and enclosed as Annexure-N. m. Issue a writ of mandamus or any other suitable writ for directing the Respondent No.5 to allow the petitioner to operate his bank account having current account nos. , , , , , , , , , , , that are mentioned in Annexure-N.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. l. 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 09/01/2025 issued by the Respondent No.1 for the Assessment Year 2018-19 which bears the DIN viz. ITBA/RCV/226(3)-1/2024-25/1072014051(1) and enclosed as Annexure-N. m. Issue a writ of mandamus or any other suitable writ for directing the Respondent No.5 to allow the petitioner to operate his bank account having current account nos. , , , , , , , , , , , that are mentioned in Annexure-N.” 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 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), was not received by petitioner and he was not aware of the notice and consequently, petitioner could not submit its reply / response along with documents to the said notice. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 148A(b) notice was due to bonafide reasons, unavoidable - 7 - 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. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to Section 148A(b) notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit a reply along with documents to Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned order at Annexure – C dated 26.03.2022 passed under Section 148A(b) of the Income Tax Act, the orders dated 06.03.2023 at - 8 - Annexure-J1 passed under Section 147 r/w 144 r/w 144B of the IT Act, Annexure-J2 passed under Section 156 of the IT Act, Annexure-J3 passed under Section 147 r/w 144 of the IT Act, the Orders at Annexure-K1 passed under Section 272A(1)(d) and Annexure-K2 passed under Section 156 of the Income Tax Act, both dated 12.09.2023, Annexure-L1 dated 18.09.2023 passed under Section 271AAC(1) of the IT Act, Annexure-L2 dated 18.09.2023 passed under Section 156 of the IT Act, and Annexure-N dated 09.01.2025 passed under Section 226(3) of the IT Act, subsequent notice/orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures-C, J1, J2, J3, K1, K2, K3, L1, L2 and N are hereby set aside. J1, J2, J3, K1, K2, K3, L1, L2 and N are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT Act at Annexure-B dated 14.03.2022. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures-C, J1, J2, J3, K1, K2, K3, L1, L2 and N are hereby set aside. J1, J2, J3, K1, K2, K3, L1, L2 and N are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT Act at Annexure-B dated 14.03.2022. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE kcm List No.: 2 Sl No.: 26