Wp/21119/2023 Of B Jagadeesh v. Income Tax Officer

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30 DAY OF JANUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 21119 OF 2023 (TIT) BETWEEN: (BY SRI. THIRUMALESH M., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 7 (2) (5) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, DigitallyBENGALURU - 560 095. signed byKIRAN…RESPONDENT KUMAR R(BY SRI. E.I.SANMATHI., ADVOCATE) Location:HIGHCOURT OFTHIS WRIT PETITION IS FILED UNDER ARTICLES 226 KARNATAKAAND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE INCOME TAX ACT DATED 23.05.2022 FOR THE ASST. YEAR 2013-14 BY THE RESPONDENT IN ITBA/COM/F/17/2022-23/1043118554(1)-ANNEXURE-B, ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER 1. In this writ petition, the petitioner seeks the following reliefs: “(i) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the notice issued under Section 148A(b) of the Income Tax Act dated 23-05-2022 for the Asst. Year 2013-14 by the respondent in ITBA/COM/F/17/2022-23/1043118554(1)- ANNEXURE-B; nature of writ of certiorari quashing the notice issued under Section 148A(b) of the Income Tax Act dated 23-05-2022 for the Asst. Year 2013-14 by the respondent in ITBA/COM/F/17/2022-23/1043118554(1)- ANNEXURE-B; (ii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the notice issued under section 142(1) of the Income Tax Act dated 13-04-2023 for the Asst. Year 2013-14 by the respondent in ITBA/AST/F/142(1)/2023-24/1052077266(1) – ANNEXURE-C. nature of writ of certiorari quashing the notice issued under section 142(1) of the Income Tax Act dated 13-04-2023 for the Asst. Year 2013-14 by the respondent in ITBA/AST/F/142(1)/2023-24/1052077266(1) – ANNEXURE-C. (iii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the show cause notice issued under the Income Tax Act dated 15-05-2023 for the Asst. Year 2013-14 by the respondent in ITBA/AST/F/147(SCN)/2023-24/1052840024(1) – ANNEXURE-D. nature of writ of certiorari quashing the show cause notice issued under the Income Tax Act dated 15-05-2023 for the Asst. Year 2013-14 by the respondent in ITBA/AST/F/147(SCN)/2023-24/1052840024(1) – ANNEXURE-D. (iv) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the assessment order passed for the Asst. Year 2013-14 under section 147 read with section 144 of the Income Tax Act dated 23-05-2023 by the nature of writ of certiorari quashing the assessment order passed for the Asst. Year 2013-14 under section 147 read with section 144 of the Income Tax Act dated 23-05-2023 by the - 3 - respondent in ITBA/AST/S/147/2023- 24/1053090526(1) – ANNEXURE-E; (v) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the demand notice issued for the Asst. Year 2013-14 under section 156 of the Income Tax Act dated 23-05-2023 by the respondent in ITBA/AST/S/156/2023-24/1053090613(1) – ANNEXURE-F. nature of writ of certiorari quashing the demand notice issued for the Asst. Year 2013-14 under section 156 of the Income Tax Act dated 23-05-2023 by the respondent in ITBA/AST/S/156/2023-24/1053090613(1) – ANNEXURE-F. (vi) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Computation Sheet passed for the Asst. Year 2013-14 under section 147 read with section 144 of the Income Tax Act dated 23-05-2023 by the respondent in ITBA/AST/S/114/2023-24/1053090640(1) – ANNEXURE-G; nature of writ of certiorari quashing the Computation Sheet passed for the Asst. Year 2013-14 under section 147 read with section 144 of the Income Tax Act dated 23-05-2023 by the respondent in ITBA/AST/S/114/2023-24/1053090640(1) – ANNEXURE-G; (vi) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Computation Sheet passed for the Asst. Year 2013-14 under section 147 read with section 144 of the Income Tax Act dated 23-05-2023 by the respondent in ITBA/AST/S/114/2023-24/1053090640(1) – ANNEXURE-G; nature of writ of certiorari quashing the Computation Sheet passed for the Asst. Year 2013-14 under section 147 read with section 144 of the Income Tax Act dated 23-05-2023 by the respondent in ITBA/AST/S/114/2023-24/1053090640(1) – ANNEXURE-G; (vii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 271 read with section 271(1)(b) of the Income Tax Act dated 23-05-2023 by the respondent in ITBA/PNL/S/271(1)(b)/2023-24/1053090393(1) – ANNEXURE-H; nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 271 read with section 271(1)(b) of the Income Tax Act dated 23-05-2023 by the respondent in ITBA/PNL/S/271(1)(b)/2023-24/1053090393(1) – ANNEXURE-H; (viii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271(1)(c) of the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271(1)(c) of the NC: 2024:KHC:3938 Income Tax Act dated 23-05-2023 by the respondent in ITBA/PNL/S/271(1)(c)/2023-24/1053090702(1) – ANNEXURE-J; (ix) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271F of the Income Tax Act dated 31-05-2023 by the respondent in ITBA/PNL/S/271F/2023-24/1053344368(1) – ANNEXURE-K; nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271F of the Income Tax Act dated 31-05-2023 by the respondent in ITBA/PNL/S/271F/2023-24/1053344368(1) – ANNEXURE-K; (x) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271F of the Income Tax Act dated 13-07-2023 by the respondent in ITBA/PNL/F/271F/2023-24/1054324643(1) – ANNEXURE-L; nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271F of the Income Tax Act dated 13-07-2023 by the respondent in ITBA/PNL/F/271F/2023-24/1054324643(1) – ANNEXURE-L; (xi) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271(1)(c) of the Income Tax Act dated 13-07-2023 by the respondent in ITBA/PNL/F/271(1)(c)/2023-24/1054328407(1) – ANNEXURE-M; nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271(1)(c) of the Income Tax Act dated 13-07-2023 by the respondent in ITBA/PNL/F/271(1)(c)/2023-24/1054328407(1) – ANNEXURE-M; (xii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with 271(1)(b) of the Income Tax Act dated 25-07-2023 by the respondent in ITBA/PNL/F/271(1)(b)/2023-24/1054573518(1) – ANNEXURE-N; (xii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with 271(1)(b) of the Income Tax Act dated 25-07-2023 by the respondent in ITBA/PNL/F/271(1)(b)/2023-24/1054573518(1) – ANNEXURE-N; (xiii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271(1)(c) of the Income Tax Act dated 28-07-2023 by the respondent in ITBA/PNL/F/271(1)(c)/2023-24/1054702821(1) – ANNEXURE-P; nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271(1)(c) of the Income Tax Act dated 28-07-2023 by the respondent in ITBA/PNL/F/271(1)(c)/2023-24/1054702821(1) – ANNEXURE-P; (xiv) and grant such other relief or reliefs as this Hon’ble Court may deem fit in the circumstances of the case, in the interest of justice.” Hon’ble Court may deem fit in the circumstances of the case, in the interest of justice.” 2. Heard the learned counsel for the parties and perused the material on record. material on record. 3. In addition to reiterating various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invites my attention to the Death Certificate of Smt.Lakshmi B.R.Rao, produced at Annexure ‘A’, in order to point out that the said person expired on 05.07.2015 and the impugned proceedings including the impugned orders, notices, etc., against the dead person are vitiated as being non-est and a nullity, and the - 6 - present petition is preferred by her son Sri.B.Jagadeesh seeking quashing of the impugned proceedings, orders, notices, etc deserves to be allowed. In this regard reliance is placed upon a recent judgment of a co-ordinate Bench of this Court in the case of Smt.SHEFALI CHOPRA VS. INCOME TAX OFFICER AND OTHERS (W.P. No.22055 of 2023 , disposed of on 23.11.2023 at Bengaluru Bench). 4. Per contra, the learned counsel for the respondent submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the material on record, in particular the undisputed Death Certificate at Annexure ‘A’, will indicate that the original assessee—Smt.Lakshmi B.R.Rao expired on 05.07.2015 and all proceedings initiated subsequent to the date of her demise, including the impugned proceedings, orders, notices, etc., are clearly a nullity, non-est and void ab initio as held by this Court in Shefali Chopra (supra). 6. In these circumstances, I am of the considered opinion that the impugned proceedings, orders, notices, etc., deserve to be quashed, by reserving liberty in favour of the respondent to proceed against the petitioner in accordance with law, subject to all just exceptions. 7. In the result, I pass the following: ORDER (I) The writ petition is hereby allowed. (II) The impugned proceedings, orders, notices, etc., at Annexures ‘B’ to ‘H’, ‘J’ to ‘N’ and ‘P’ are hereby quashed. notices, etc., at Annexures ‘B’ to ‘H’, ‘J’ to ‘N’ and ‘P’ are hereby quashed. (III) Liberty is reserved in favour of the respondent to take recourse to initiate appropriate proceedings against the petitioner in accordance with law, subject appropriate proceedings against the petitioner in accordance with law, subject to all just exceptions. Sd/- JUDGE RK CT: SN List No.: 2 Sl No.: 14