Wp/15382/2023 Of M/S. International Aerospace Manufacturing Private Limited v. The Deputy Commissioner Of Income Tax

Digitally signedby VIJAYA PLocation: HighCourt ofKarnataka -1- 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. 15382 OF 2023 (TIT) BETWEEN: 1.M/S. INTERNATIONAL AEROSPACE _MANUFACTURING PRIVATE LIMITED|COMPANY INCORPORATED UNDERCOMPANIES ACT, 1956REPRESENTED BY ITSAUTHORISED SIGNATORY,SRI. SATHISH SIVARAMAN, S/O SRI. SIVARAMAN,AGED ABOUT 49 YEARS,|SURVEY NO.3, VARTHUR HOBLI,BANGALORE EAST TALUK,KEMPAPURA VILLAGE,BENGALURU RURAL |KARNATAKA - 560 03/7. .. PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1.THE DEPUTY COMMISSIONER OF INCOME TAXCIRCLE-3(1)(1)_BMTC BUILDING,SO FEET ROAD,6 BLOCK, NEAR KHB GAMES VILLAGE,|KORAMANGALA,BENGALURU - 560 095.. 2.THE PRINCIPAL COMMISSIONER OF INCOME TAX-3|BMTC BUILDING,BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, NEAR KHB GAMES VILLAGE,|KORAMANGALA,KORAMANGALA, BENGALURU - 560 O95. .. RESPONDENTS (BY SRI. SUSHAL TIWARI., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 22/7 OFTHE CONSTITUTION OF INDIA, PRAYING TQ QUASH THE,NOTICE ISSUED U/S 148A(b) OF THE ACT DTD 15/03/2023|FOR THE ASSESSMENT YEAR 2019-2020 BY THE R-1 VIDE DINANDNOTICE|NO..ITBA/AST/F/148A(SCN )/2022-23/1050802616(1) HEREIN MARKED AS ANNEXURE-A1 AND ETC. THIS W.P. COMING ON FOR ORDERS, THIS DAY, THECOURT MADE THE FOLLOWING: ORDER The petitioner has sought for setting aside the notice.issued under Section 148A (bp) of the Act dated 15.03.2023issued for the assessment year 2019-20 by the respondent.no.1 at Annexure-Al, order under Section 148A (d) of the Act.dated 06.04.2023 issued for the assessment year 2019-20 by.the respondent no.1 at Annexure-A2 and the order under.Section 148 of the Act dated 06.04.2023 issued for the|assessmentYEdr|2019-270bythe|respondent.no. 1at|Annexure-A 3. -3- NC: 2023:KHC:26224WP No. 15382 of 2023 2. The learned counsel for petitioner submits that in.response to the 148A (b) notice, a detailed reply has been.made out at Annexure-J, in which the specific claim of the.petitionermaking.wrongclaimhas.been|It is submitted that the said aspect has not been considered|while passing an order under Section 148A (d) at Annexure-A2_and that the consideration as regards 148A (d) does not reveal application of mind and the only reasoning as contained in |para 6.1 which does not reveal consideration of contentions|raised by the petitioner at Annexure-J. Accordingly, it is|submitted that apart from other lacunae, 148A (d) order.requires to be set aside and the matter to be re-lookKed into. rebutted. 3 The learned counsel for Revenue submits that the!autnority has taken note of the explanation at Annexure-J and.explanation at para 6.1 is sufficient. 4. Perused the explanation in response to 148A (b) notice.at Annexure-J. The petitioner has made out a detailed replyand consideration at para 6.1 of the order at Annexure-A2_cannot be said reflect application of mind. The respondent.authority is to consider the contention raised at Annexure-J and. pass a speaking order. Accordingly, while noticing the cryptic|reasoning in para 6.1 of the order at Annexure-A2, the matter.requires reconsideration. 5. Accordingly, the order under Section 148A (d) at.Annexure-A2Z and the notice under Section 148 at Annexure-A3are set aside. The matter is relegated to the stage of post|reply under Section 148A (b). In lignt of the matter being.relegated, petitioner is also at liberty to file additional.Submissions in support of Annexure-J. The authority to pass.fresn orders after affording an opportunity of personal nearing| to the petitioner. All contentions are kept open. Sd/-|JUDGE| NP