Wp/17375/2024 Of Usman Asif Baig v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10 DAY OF JULY, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV -WRIT PETITION NO. 17375 OF 2024 (TIT) BETWEEN: USMAN ASIF BAIG S/O USMAN BAIG, AGED ABOUT 43 YEARS NO.1, 157/C, BANGALORE ROAD, KOLLEGALA, KARNATAKA CHAMARAJANAGARA DISRICT-571440, PRESENTLY R/AT: NO.13, NEW POST OFFICE ROAD, YADIYUR, JAYANGARA 7 BLOCK, BANGALORE-560082. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has sought for setting aside the Notice under Section 148 of the Income Tax Act, 1961 (for short 'the Act') at Annexure-A. It is further contended that in light of the technical defects such as non-signing of the Notice under Section 148 of the Act, same is required to be set aside. 2. At the time of hearing of the matter, petitioner has also sought to assail the Order passed under Section 148A(d) of the Act at Annexure-A1. Such oral request is made at the time of hearing of the petition and the petitioner was permitted to amend the prayer column as well as assign separate annexure number to the Order under Section 148A(d) of the Act. 3. It is the case of the petitioner that Notice under Section 148A(b) of the Act, though issued on 13.03.2024 seeking for response on 21.03.2024, which reached the petitioner belatedly as same Notice was redirected to the petitioner's address at Bengaluru and accordingly, the time available to make out reply to the Notice under Section 148A(b) of the Act, in effect being less than seven days, had caused serious prejudice. 4. It is submitted that if the petitioner is afforded with an opportunity to make out his reply to Notice under Section 148A(b) of the Act, the petitioner would be in a position to demonstrate that proceedings are required to be dropped. 5. Taking note of the contention raised, matter requires re-consideration by relegating the petitioner to the stage of reply to Notice under Section 148A(b) of the Act. Accordingly, Notice at Annexure-A and the Order at Annexure-A1 are set aside; the matter is relegated to the stage of reply to Notice under Section 148A(b) of the Act. 6. Though the petitioner had initially assailed only Order passed under Section 148A(d) of the Act. However, at the time of hearing of the matter, case is made out for affording an opportunity to the petitioner to make out reply to Notice under Section 148A(b) of the Act and accordingly the consequential proceedings are set aside. All contentions are kept open. The petitioner to appear before respondent No.2 on 05.08.2024. Sd/- JUDGE List No.: 1 Sl No.: 22