Wp/15054/2023 Of Smt. Sumithra v. Principal Chief Commissioner Of Income Tax

Digitally signed byVIJAYA PLocation: HighCourt of Karnataka NC: 2023:KHC:26217WP No. 15054 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27 DAY OF JULY, 2023 BEFORE. THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV|(WRIT PETITION NO. 15054 OF 2023 (TIT) BETWEEN: 1.SMT. SUMITHRA|WIFE OF MR. K. SRINIVASAGED ABOUT 43 YEARS, |RESIDING AT NO.181,|SAMETHANAHALLI VILLAGESAMETHANAHALLI POSTHOSKOTE TALUKBANGALORE RURAL DISTRICT - 560 06/7 .. PETITIONER (BY SRI. SYED KHAMRUDDIN., ADVOCATE) AND: 1.PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXKARNATAKA AND GOA REGION)GROUND FLOOR, CR BUILDING,|NO.1, QUEENS ROAD,BENGALURU - 560 OOLKARNATAKA AND GOA REGION)GROUND FLOOR, CR BUILDING,|NO.1, QUEENS ROAD,BENGALURU - 560 OOL 2.PRINCIPAL COMMISSIONER OF INCOME TAX-Z.BMTC BUILDING, 80 FEET ROAD. BLOCK, NEAR KHB GAMES VILLAGE.BMTC BUILDING, 80 FEET ROAD. BLOCK, NEAR KHB GAMES VILLAGE.KORAMANGALA,BENGALURU - 560 O95.BENGALURU - 560 O95. 3.INCOME TAX OFFICER|WARD 4(2) (3), BANGALORE,INCOME TAX DEPARTMENT, BMTC BUILDING, 80 FEET ROAD.6 BLOCK, NEAR KHB GAMES VILLAGE.KORAMANGALABENGALURU - 560 O95. VAASSESSMENT UNIT.INCOME TAX DEPARTMENT, BMTC BUILDING, 80 FEET ROAD.6 BLOCK, NEAR KHB GAMES VILLAGE|KORAMANGALABENGALURU - 560 095.. (BY SRI. SUSHAL TIWARI., ADVOCATE) _ RESPONDENTS| THIS W.P. IS FILED UNDER ARTICLES 226 AND 22/7 OFTHE CONSTITUTION OF INDIA, PRAYING TO QUASH THE,IMPUGNEDNOTICEDTD.19/4/2021|BEARINGDINNO.ITBA/AST/S/148/2021-22/1032518473 (1) ISSUED BY THER-3 (ANNEXURE-A) AND DOCUMENT DTD 30.5.2022 BEARING|DIN NO.ITBA/COM/F/17/2022-23/1043255623 (1) ISSUED BY THE R-3 (ANNEXURE-A1) AND ETC. THIS W.P. COMING ON FOR PRELIMINARY HEARING,THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The|petitionernasassailed|tnenoticedated.19.04.7071 at Annexure-'A issued under Section 148 otf the Income Tax Act, as also the order dated 20.07.2022|passed under Section 148A (d) of the Income Tax Act as| well as the notice at Annexure-C stated to be Intimation|letter under Section 148 of the Income Tax Act, 1961. | 2. It is the case of the petitioner that in terms of themandate under Section 151 sanction for issue of notice.under Section 148A shall be in terms of Section 151 (i) (ii)and if the notice is issued after the lapse of three yearsfrom the end of the relevant assessment year, sanction.must be obtained of the Principal Chief Commissioner andin the present case, sanction admittedly has been obtainedfrom the Principal Commissioner and accordingly, if theinitial notice is bad in law, order under Section 148A (d) is.llable to be set aside. 3. A perusal of the order under Section 148A (d).would reveal that approval of the Principal Commissionerof Income Tax has been obtained. However, perusal of.Section 151 (ii) would require that Principal ChiefCommissioner must accord sanction in tne event tne'notice is issued after a lapse of more than three years)from the end of the relevant assessment year. _ -4.- 4. In the present case, the assessment year is —2016-17 and notice is issued in 2022, which is beyond theperiod of O3 years and accordingly in terms of Section151 (2) sanction of the Principal Chief Commissioner whichought to be obtained. On this sole ground itself theentirety of proceedings are liable to be set aside as isnoticed under Section 148A (b) it should be preceded by sanction of the appropriate officer under Section 151 (2). | 5. Accordingly, the petition is allowed. The notice atAnnexure-Al1,order.al Annexure-BandnoticeaT|Annexure-C are set aside. Liberty is reserved to therespondents to initiate fresh proceedings as is permissible|in law as regards to the subject matter of the presentproceedings. All contentions are kept open. Sd/-|JUDGE|