Wp/14246/2024 Of Rehana Parveen v. Income Tax Officer

Digitallysigned byYAMUNA K LLocation: HighCourt ofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4 DAY OF JULY, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV -WRIT PETITION NO. 14246 OF 2024 (TIT)BETWEEN: REHANA PARVEEN, D/O YUSUF KHAN, AGED ABOUT 50 YEARS, NO. 53/1, GOUSE PEER MANZIL, 3RD MAIN, GANGANAGAR EXTENSION, BANGALORE - 560 032. PRESENTLY AT: NO.501, VISHWAS ALOEVERA APARTMENT, ALVARES ROAD, KADRI, MANGALORE - 575 002, PAN NO. . …PETITIONER (BY SRI. BALRAM R. RAO, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 6(3)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. 2. ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI, II FLOOR, E-RAMP, COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI, II FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. …RESPONDENTS (BY SRI. RAVIRAJ V.Y., SENIOR STANDING COUNSEL) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED NOTICE PASSED UNDER CLAUSE (b) OF SECTION 148A OF THE ACT DATED 23.03.2022 IN DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)2021-22/1041357236(1) ANNEXURE-A ORDER PASSED UNDER CLAUSE (d) OF SECTION 148A OF THE ACT DATED 30.03.2022 IN DIN AND NOTICE NO. ITBA/AST/F/148A/2021-22/1042194978(1) ANNEXURE-B AS WELL AS NOTICE ISSUED UNDER SECTION 148 OF THE ACT DATED 31.03.2022 IN DIN AND NOTICE NO. ITBA/AST/S/148_1/2021-22/1042267922(1) ANNEXURE-C PASSED BY THE R-1 FOR THE ASSESSMENT YEAR 2015-16 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Learned counsel Sri. Ravi Raj Y.V. accepts notice for the respondents. 2. In light of the submission that appeal is already pending consideration as against the order of assessment, the challenge in the present proceedings essentially to the notice under Section 148A (b) of the Income Tax Act, NC: 2024:KHC:25259WP No. 14246 of 2024 1961 cannot be considered. However, the respondents are directed to expedite the hearing of the appeal. 3. Accordingly, the petition is disposed off. Sd/- JUDGE MCR