Wp/13679/2023 Of Anunahally Nanjachari Swamy v. The Assistant Commissioner Of Income Tax

-1- NC: 2023:KHC:24190WP No. 136/79 of 202 IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 12 DAY OF JULY, 2023BEFORE. THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV|(WRIT PETITION NO. 13679 OF 2023 (TIT) BETWEEN: 1.ANUNAHALLY NANJACHARI SWAMYS/O SRI.NANJACHARI,AGED ABOUT 51 YEARS,|NO.231, CHAMANAHALLI,BANNUR HOBALI,T NARASIPURA TALUK - 571 101.PAN: AINPS5 348E (BY SRI. ANNAMALAI S., ADVOCATE) —_ PETITIONER AND: 1.THE ASSISTANT COMMISSIONER OF INCOME TAX.CENTRAL CIRCLE,CENTRAL CIRCLE MYSORE, |AAYAKAR BHAVAN,NO.21/16, RESIDENCY ROAD,NAZARBAD,MYSORE - 5/0 010. Digitally signed byVIDYA G RLocation: HighCourt of Karnataka _ RESPONDENT (BY SRI. SUSHAL TIWARI., ADVOCATE) THIS WRIT PETITION IS’ FILED UNDER ARTICLES 276AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TQ)QUASH THE NOTICE ISSUED U/S 148A(bp) OF THE ACT DTD10.03.7073.BEARING|DINANDNOTICENO.ITBA/AST/F/148A(SCN )/2022-23/1050615239(1)ISSUED|BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2019-20|HEREIN MARKED AS ANNEXURE-Al AND ETC. -).- NC: 2023:KHC:24190WP No. 136/79 of 202 THIS WRIT PETITION COMING ON FOR ORDERS, THIS—DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has sought for setting aside of thenotice issued under Section 148A(b) of the Income Tax.Act, 1961 (I.T. Act’ for brevity) at Annexure-Al’ dated10.03.2023, the Assessment Order at Annexure-'A2’ dated|28.03.2023 for the Assessment Year 2019-2020 passedunder Section 148A(d) and the notice dated 28.03.2023 atAnnexure-'A3 issued under Section 148 of the I.T. Act. | 2.|Learned counsel for the petitioner submits thatin terms of the notice issued under Section 148A(b) atAnnexure- Al’, the time for submitting the reply was ten.days. It is submitted that such time afforded was'|insufficient and due to.bone fidereasons, the petitioner.could not make out his reply within such time and-accordingly, tne order passed under Section 148A(d) at!Annexure-A2' is proceeded without any reply by thepetitioner, which amounts to the violation of principles of|natural justice. -3- NC: 2023:KHC:24190WP No. 136/79 of 202 3.|It is submitted that in terms of Section 148A(b)of the I.T. Act, the Authority concerned may issue noticenot less than seven days and not exceeding thirty days in|light of which further accommodation ought to have been|granted to the petitioner to file his reply. 4 iHeard both sides. 5.|Taking note that the order passed Section|148A(d) is on the premise that the assessee has failed to furnish explanation and looking into the nature of legalconsequence flowing from the order passed under Section|148A(d), it would be appropriate in the peculiar facts of|the present case to direct the respondent Authority toafford an opportunity to the petitioner to furnish his replyto the notice issued under Section 148A(b) of the I.T. Act. 6.|Accordingly, the notice at Annexure--Al’ dated.10.03.7202 and.theorder.dated28.03.7027 at|Annexure-A2' are set aside and also the consequentialnotice dated 28.03.7073 at Annexure-A3' issued under.Section 148 is set aside. The matter is remitted to the| -4.- NC: 2023:KHC:24190WP No. 136/79 of 202 Stage of post 148A(b) of the I.T. Act. The respondent:Authority is to afford an opportunity to the petitioner tomake out his reply and proceed further. All contentions|are kept open. This petition is accordinglydisposed off. Sd/-— JUDGE| VGR|