Wp/201034/2024 Of Rajeshwari Polisett v. The Income Tax Officer

Digitally signed byBASALINGAPPASHIVARAJDHUTTARGAONLocation: HIGHCOURT OFKARNATAKA NC: 2024:KHC-K:5622WP No. 201034 of 2024 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 2 DAY OF AUGUST, 2024|BEFORETHE HON'BLE MR. JUSTICE SURAJ] GOVINDARA) ,WRIT PETITION NO.201034 OF 2024 (TIT) BETWEEN: RAJESHWARI POLISETTY|AGE ABOUT 538 YEARS,12-9-160/1, NEW MEDARWADI GUNJ ROAD,RAICHUR-584101..WIFE OF SRI ASHOK BABU POLISETTY.| PETITIONER| (BY SRI. S PARTHASARATHI, ANDSRI G.B.YADAV, MS. JINITA CHATERJEE ADVOCATES) AND: THE INCOME TAX OFFICER.WARD-1,INCOME TAX DEPARTMENT,AAYKAR BHAWAN,OPP. AIYAPPA TEMPLE, UDAYNAGAR, RAICHUR-584101.. RESPONDENT (BY SRI M. THIRUMALESH, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 2276AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A).ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE!NATURE OF WRIT OF CERTIORARI QUASHING THE SHOW) CAUSE NOTICE ISSUED U/SEC.148A(B) OF THE ACT IN FILE.NO.ITBA/AST/F/148A(SCN)/2023-24/1061534617(1),DT.26.02.7074 BY THE RESPONDENT FOR THE ASSESSMENT YEAR|2017-18 (ANNEXURE-A) B) ISSUE A WRIT OF CERTIORARI ORDIRECTION IN THE NATURE OF WRIT OF CERTIORARI|QUASHING THE ORDER PASSED U/SEC. 148A(D) OF THE ACT.IN FILE NO. ITBA/AST/F/148A/2023-24/1063276138(1), DT..23.03.2024 BY THE RESPONDENT FOR THE ASSESSMENT YEAR|2017-18 (ANNEXURE-C) C) ISSUE A WRIT OF CERTIORARI ORA DIRECTION IN THE NATURE OF WRIT OF CERTIORARL|QUASHING THE NOTICE PASSED U/SEC.148 OF THE ACT IN.FILENO.ITBA/AST/F/148-1/2023-24/1063276673(1)DT.23.03.7074 BY THE RESPONDENT FOR THE ASSESSMENT YEAR|2017-18 (ANNEXURE-D). THIS PETITION, COMING ON FOR PRELIMINARY HEARING)IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS.UNDER: CORAM:HON'BLE MR. JUSTICE SURAJ GOVINDARA]) ORAL ORDER (PER: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1.Sri.Thirumalesh, learned counsel for the respondent|submits that he would be filing vakalath forrespondent.| 2.Tne petitioner is before this Court seeking for the| following reliefs: /.[ssue a writ of certiorari or a direction in thenature of writ of certiorari quasning the snowcause notice issued under Section 148A(b) ofthe Act in file No.ITBA/AST/F/148A(SCN)/2023-nature of writ of certiorari quasning the snowcause notice issued under Section 148A(b) ofthe Act in file No.ITBA/AST/F/148A(SCN)/2023- 24/ 1061534617 (1), dt. 26.02.2024 by therespondent for the assessment year 2017-18(Annexure-A). II.[ssue a writ of certiorari or direction In thenature of writ of certiorari quasning the orderpassed u/sec. 148a(d) of the Act tn file No.ITBA/AST/F/148A/2023-24/ 1063276138(1), dt.23,.03,7074bytherespondentfortheassessment year 2017-18 (Annexure-C).nature of writ of certiorari quasning the orderpassed u/sec. 148a(d) of the Act tn file No.ITBA/AST/F/148A/2023-24/ 1063276138(1), dt.23,.03,7074bytherespondentfortheassessment year 2017-18 (Annexure-C). IT.Issue a writ of certiorari or a direction in thenature of writ of certiorari quasnhing the noticepassed U/sec.148 of the Act in _ file’ NITBA/AST/f/148-1/2023-24/ 1063276673(1)dt.73.03.7074Dytherespondentfor.theassessment year 2017-18 (Annexure-D).—nature of writ of certiorari quasnhing the noticepassed U/sec.148 of the Act in _ file’ NITBA/AST/f/148-1/2023-24/ 1063276673(1)dt.73.03.7074Dytherespondentfor.theassessment year 2017-18 (Annexure-D).— IT.Issue a writ of certiorari or a direction in thenature of writ of certiorari quasnhing the noticepassed U/sec.148 of the Act in _ file’ NITBA/AST/f/148-1/2023-24/ 1063276673(1)dt.73.03.7074Dytherespondentfor.theassessment year 2017-18 (Annexure-D).—nature of writ of certiorari quasnhing the noticepassed U/sec.148 of the Act in _ file’ NITBA/AST/f/148-1/2023-24/ 1063276673(1)dt.73.03.7074Dytherespondentfor.theassessment year 2017-18 (Annexure-D).— +!Tne grievance of the petitioner is that the petitioner|nad not been given adequate opportunity to reply tothe notice under Clause(b) of Section 148A of)Income Tax Act, 1961 (for snort, Nereinafter referredto as the Act’) issued as per Annexure-A, inasmucnh|as notice Nad been issued on 26.02.2024, the)petitioner was called upon to reply to the same by05.03.2024. Hence, the petitioner vide Annexure-B|dated 03.03.2024 sought for a fortnight’s time to)reply to the same. The said request neither had been.accepted nor rejected by the respondent. But the)nad not been given adequate opportunity to reply tothe notice under Clause(b) of Section 148A of)Income Tax Act, 1961 (for snort, Nereinafter referredto as the Act’) issued as per Annexure-A, inasmucnh|as notice Nad been issued on 26.02.2024, the)petitioner was called upon to reply to the same by05.03.2024. Hence, the petitioner vide Annexure-B|dated 03.03.2024 sought for a fortnight’s time to)reply to the same. The said request neither had been.accepted nor rejected by the respondent. But the) NC: 2024:KHC-K:5622WP No. 201034 of 2024 respondentnasgoneaneadand.passedtneimpugned order at Annexure-C dated 23.03.2024|under Clause(d) of Section 148A of the Act and it is|in that background, she submits that a further notice|under Section 148 has been issued in terms of.Annexure-D. Her submission is thnat if she had beenprovidedadequateopportunityand|had.beeninformed the necessary documents, the same would|have been submitted which could have been.considered by the respondent. !Sri Tnirumalesn, learned counsel for the respondenthowever submits that what has been passed is onlyunder clause(d) of Section 148A of the Act.Theassessment being still open and only a notice under|Section 148A hnaving been issued, the petitionercould always submit any and all documents that the|petitioner wishes to rely upon which would beconsidered by the respondent at the time of finalizingthe assessment.| NC: 2024:KHC-K:5622WP No. 201034 of 2024 5.Having heard both counsels, I am of the considered|opinion that the time which had been prescribed in|the notice under clause(bD) of Section 148A being lessthan a week, is not sufficient time which has been|granted by the authorities.It is in aspects relating to tax matters where there are large information anddocuments which are sought for by the income taxauthorities the filing having been made much earlier,it is required of the authorities to provide suitable|time which is reasonable in the circumstances. |opinion that the time which had been prescribed in|the notice under clause(bD) of Section 148A being lessthan a week, is not sufficient time which has been|granted by the authorities.It is in aspects relating to tax matters where there are large information anddocuments which are sought for by the income taxauthorities the filing having been made much earlier,it is required of the authorities to provide suitable|time which is reasonable in the circumstances. | 6.The Act, though, prescribes seven days, in the eventof any request being made by the assessee for)Submission of documents, the same would Nave to'be considered favourably and reasonable timerequiredCO pegrantedDY|Wayofwritten communication by the income tax authorities.of any request being made by the assessee for)Submission of documents, the same would Nave to'be considered favourably and reasonable timerequiredCO pegrantedDY|Wayofwritten communication by the income tax authorities. 6.The Act, though, prescribes seven days, in the eventof any request being made by the assessee for)Submission of documents, the same would Nave to'be considered favourably and reasonable timerequiredCO pegrantedDY|Wayofwritten communication by the income tax authorities.of any request being made by the assessee for)Submission of documents, the same would Nave to'be considered favourably and reasonable timerequiredCO pegrantedDY|Wayofwritten communication by the income tax authorities. )!In the present case, notice Naving been issued on|26.02.2024 requiring the petitioner to reply by)05.03.2024,|tne|petitioner|DYa letterdated|26.02.2024 requiring the petitioner to reply by)05.03.2024,|tne|petitioner|DYa letterdated| 03.03.2024 had sought for a fortnights’ time. It was|therefore required of the respondent to nave replied|to the said letter either accepting or rejecting the|request. If rejecting by giving necessary reasons andif accepting inform the number of days of extension|granted to the petitioner. None of them having been|done, the respondent-authorities went ahead with) passing the order on 23.03.2024 on the ground thattime sought for by the petitioner had also expired. 8.In that view of the matter, I am of the considered|opinion that petitioner has been deprived of ansopportunity to place the documents and say of the)opinion that petitioner has been deprived of ansopportunity to place the documents and say of the) petitioner for consideration of the respondent inpursuance of the notice issued under clause (b) ofSection 148A of the Act.pursuance of the notice issued under clause (b) ofSection 148A of the Act. QOAs such, I pass the following: ORDER 1!Tne writ petition isallowed 11! NC: 2024:KHC-K:5622WP No. 201034 of 2024 /AST/F/148A/2023-24/1063276138(1), vide Annexure-C and order|dated23.03.7024.infileNo.ITBA/AST/F/148_1/2023-24/1063276673(1), videAnnexure-D are /AST/F/148A/2023-24/1063276138(1), vide Annexure-C and order|dated23.03.7024.infileNo.ITBA/AST/F/148_1/2023-24/1063276673(1), videAnnexure-D are quashed. 111!Tne petitioner is granted one week's time from.today to reply to the notice under clause (D) of.Section 148A of the Act at Annexure-A. The}reply along with documents, if any, shall be.Submitted on or before 09.08.2024. The said|reply and documents would be considered by.respondent and necessary orders passed by the.respondent in accordance with law.today to reply to the notice under clause (D) of.Section 148A of the Act at Annexure-A. The}reply along with documents, if any, shall be.Submitted on or before 09.08.2024. The said|reply and documents would be considered by.respondent and necessary orders passed by the.respondent in accordance with law. 1C!It is made clear that if no reply or documents.are furnisned by 09.08.2024, the petitioner.Shall not be entitled for any extension and the.above order shall automatically stand revoked. Tne petitioner snall submit the reply and the.documents without awaiting for a copy of this.order, since the order is passed in the presence.of counsel for the petitioner.are furnisned by 09.08.2024, the petitioner.Shall not be entitled for any extension and the.above order shall automatically stand revoked. Tne petitioner snall submit the reply and the.documents without awaiting for a copy of this.order, since the order is passed in the presence.of counsel for the petitioner. Sd/-'(SURAJ GOVINDARAJ)JUDGE|