Wp/146251/2020 Of Mrs.lalitha v. The Assistant Commissioner Of Income Tax

Digitally signed byTHEJASKUMAR NLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 26 DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI -WRIT PETITION NO. 146251 OF 2020 (TIT) BETWEEN: MRS. LALITHA W/O GIRISH HATTARKI, AGE: 48 YEARS, OCC: BUSINESS, R/O: PLOT NO.10898, 1 MAIN, 5 CROSS, BEHIND SAIT PETROL PUMP, SADASHIV NAGAR, BELAGAVI-590 001. …PETITIONER (BY SRI. SANGRAM.S.KULKARNI., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL OFFICE, 1 FLOOR, SURESH COMPLEX, OPP. FIRE STATION, SANJAY GANDHI NAGAR, BALLARI-583 104. …RESPONDENT (BY SRI. Y.V.RAVIRAJ., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR HEARING-INTERLOCUTORY APPLICATION, THIS DAY, THE COURT MADE THE FOLLOWING: ORAL ORDER Sri.Sangram S.Kulkarni., counsel for the petitioner and Sri.Y.V.Raviraj., counsel for the respondent have appeared in person. 2. The petitioner has questioned the Notice issued by the Income Tax Department under Section 153C of the Income Tax Act, 1961 vide Annexure-H. 3. Counsel for the respective parties urged several contentions. Heard the contentions and perused the Writ papers with care. 4. The contention of the petitioner is that she is unable to comply with the 153C notice due to non-availability of the relevant documents to file the returns. 5. Suffice it to note that this Court has disposed of the Writ Petition (W.P.No.110664/2019) and a Mandamus is ordered as under: “Liberty is given to the petitioner to file a fresh representation along with documents within four weeks from the receipt of the certified copy of this order. If such a representation is submitted, the department/ jurisdictional officer shall consider Annexure-E and also the fresh representation that would be submitted by the petitioner in accordance with the law, within eight weeks thereafter. It is made clear that the department shall not precipitate the matter till the consideration of the letter/ representation of the petitioner.” Therefore, this Court considers it proper to direct the department not to precipitate the matter with regard to continuation of proceedings initiated under Section 153C of the Act till the consideration of the petitioner’s representation. It is made clear that the proceedings initiated under Section 153C of the Act shall be kept in abeyance till a speaking order is passed on the representation submitted by the petitioner. Liberty is also accorded for the petitioner to approach appropriate forum to question the impugned notice on any other legal grounds. 6.Resultantly, the Writ Petition is disposed of. NC: 2024:KHC-D:14063 WP No. 146251 of 2020 Because of disposal of Writ Petition, pending interlocutory applications if any are disposed of. TKN LIST NO.: 2 SL NO.: 11.6 Sd/- (JYOTI MULIMANI) JUDGE