Wp/3/2024 Of Mr. Anand Prasad Samani v. Income Tax Officer

Digitally signed byVANDANA SLocation: HighCourt of Karnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20 DAY OF FEBRUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 3 OF 2024 (TRES) BETWEEN: MR. ANAND PRASAD SAMANI S/O LATE KAYYAR BIRMANNA SAMANI, AGED ABOUT 60 YEARS NO. 46, MSR NAGARA, CHIKKAMARMANHALLI BANGALORE-560054 PAN …PETITIONER (BY SRI. BALARAM R RAO.,ADVOCATE) AND: 1. INCOME TAX OFFICER WARD NO. 6(3)(1) BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR K.H B GAMES VILLAGE, KORAMANGALA BANGALORE-560095 2. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE DELHI, INCOME TAX DEPARTMENT, DELHI, II FLOOR, E RAMP JAWAHARLAL NEHRU STADIUM DELHI-110003 …RESPONDENTS (BY SRI. SUSHAL TIWARI.,ADVOCATE) THIS WP IS FILED UNDER SECTION 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-CALL FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF QUASH AND SET ASIDE THE IMPUGNED NOTICE PASSED UNDER CLAUSE (b) OF SECTION 148A OF THE ACT DTD 23.03.2022 IN DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)/2021-22/1041364677(1) ANNEXURE-A, ORDER PASSED UNDER CLAUSE (d) OF SECTION 148A OF THE ACT DTD 30.03.2022 IN DIN AND NOTICE NO.ITBA/AST/F/148A/2021-22/10421906658(1) ANNEXURE-B AS WELL AS NOTICE ISSUED U/S 148 OF THE ACT DTD 31.03.2022 IN DIN AND NOTICE NO.ITBA/AST/S/148_1/2021-22/1042262315(1) ANNEXURE-C PASSED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petitioner, petitioner seeks for the following reliefs: WHEREFORE, the petitioner therefore prays that this Hon’ble Court may be pleased to: i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the constitution of India calling for the records of the Petitioner’s case and after examining the legality and validity thereof be pleased to quash and set aside the impugned notice passed under Clause (b) of section 148A of the Act dated 23.03.2022 in DIN and Notice No. ITBA/AST/F/148A(SCN)/ 2021-22/1041364677(1) , order passed under clause (d) of section 148A of the Act dated 30.03.2022 in DIN & Notice No:ITBA /AST /F/148A/2021-22, 10421906658(1) as well as notice issued under section 148 of the Act dated 31.03.2022 in DIN & Notice No. ITBA/AST/S/148_1/2021-22/ 1042262315(1) passed by the Respondent for the Assessment Year 2015-16, and ii. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writorder or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned orders passed under section 147 r.w.s 144 of the Act dated 10.03.2023 in DIN & Order No: ITBA/AST/S/147/2022-23/1050610490(1) as well as notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156 / 2022- 23/1050610598(1) order passed under section 271(1)(b) of the Act dated 11.07.2023 in DIN & ITBA/PNL/F /271 (1) (b)/2023- 24/1054293215 (1) , order passed under section 272A(1)(b) of the Act dated 14.09.2023 in DIN & Order No:ITBA/PNL/F/272A(1)(b)/2023-24/ 1056104118 (1) , notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/PNL/S/156/2023-24/ 1056103691(1) , order passed under section 271(1)(c) of the Act dated 06.09.2023 in DIN & Order No: ITBA/PNL/F/271(1)(c)/2023- 24/ 1055891121(1) , notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/PNL/S/156/2023-24/ 1055891074(1) for the Assessment Year 2015-16 passed by the Respondent, 23/1050610598(1) order passed under section 271(1)(b) of the Act dated 11.07.2023 in DIN & ITBA/PNL/F /271 (1) (b)/2023- 24/1054293215 (1) , order passed under section 272A(1)(b) of the Act dated 14.09.2023 in DIN & Order No:ITBA/PNL/F/272A(1)(b)/2023-24/ 1056104118 (1) , notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/PNL/S/156/2023-24/ 1056103691(1) , order passed under section 271(1)(c) of the Act dated 06.09.2023 in DIN & Order No: ITBA/PNL/F/271(1)(c)/2023- 24/ 1055891121(1) , notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/PNL/S/156/2023-24/ 1055891074(1) for the Assessment Year 2015-16 passed by the Respondent, iii. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned orders passed under section 147 r.w.s 144 of the Act dated 10.03.2023 in DIN & Order No. ITBA/AST/S/147/2022-23/1050610490(1) as well as notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA / AST / S / 156 / 2022-23/ 1050610598 (1) , order passed under section 271(1)(b) of the Act dated 11.07.2023 in DIN & Order No:ITBA/PNL/F/271(1)(b)/202324/1054293215 (1) , order passed under section 272A(1)(b) of the Act dated 14.09.2023 in DIN & Order No:ITBA/PNL/F / 272A (1) (b) / 2023 – 24 / 1056104118(1) notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA / PNL /S / 156 / 2023-24 / 1056103691(1) , order passed under section 271(1)(c) of the Act dated 06.09.2023 in DIN & Order No: ITBA /PNL /F/ 271 (1) (c) / 2023- 24/ 1055891121(1) , notice of demand issued under section 156 of the Act in DIN & Notice No.ITBA/PNL/S/156/2023-24/1055891074(1) for the Assessment Year 2015-16 and iv. A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent to impugned orders passed under section 147 r.w.s 144 of the Act dated 10.03.2023 in DIN & Order No: ITBA/AST/S/147/2022-23/1050610490(1) [ANNEXURE - G] as well as notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156/2022- 23/1050610598(1) , order passed under section 271(1)(b) of the Act dated 11.07.2023 in DIN & ITBA/PNL/F/271(1)(b)/2023-24/1054293215 (1) , order passed under section Order No: 272A(1)(b) of the Act dated 14.09.2023 in DIN & ITBA/PNL/F/272A(1)(b)/2023-24/1056104118(1) , notice of demand issued under section 156 of the Act in DIN and notice No.ITBA/PNL/S/156/2023- 24/ 1056103691(1) ,order passed under section 271(1)(c) of the Act dated 06.09.2023 in DIN & Order No:ITBA/PNL/F/271 (1)(c)/2023-24/ 1055891121(1) , notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/PNL/S/156/2023-24/1055891074 (1) for the Assessment Year 2015- 16 and v. Grant the interim relief in terms of prayer (iii) above, and vi. Issue such other order, writ or direction as this Hon'ble Court deems fit; and vii. Direct the Respondents to pay the costs of this Writ Petition.” 2. In addition to reiterating the various contentions urged in section 156 of the Act in DIN and notice No.ITBA/PNL/S/156/2023- 24/ 1056103691(1) ,order passed under section 271(1)(c) of the Act dated 06.09.2023 in DIN & Order No:ITBA/PNL/F/271 (1)(c)/2023-24/ 1055891121(1) , notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/PNL/S/156/2023-24/1055891074 (1) for the Assessment Year 2015- 16 and v. Grant the interim relief in terms of prayer (iii) above, and vi. Issue such other order, writ or direction as this Hon'ble Court deems fit; and vii. Direct the Respondents to pay the costs of this Writ Petition.” 2. In addition to reiterating the various contentions urged in the petition and referring to he material on record, learned counsel for the petitioner invited my attention to he impugned notice under Section 148 A(b) of the Income Tax Act, 1961 vide Annexure – A dated 23.03.2022 in order to point out the said notice stipulates a period of six days for the petitioner to submit his reply which is less than a minimum prescribed mandatory period of seven days required under the said provision. It is submitted that in view of non-providing of the minimum prescribed mandatory period of 7 days to the petitioner to submit his reply to the Section 148 A(b) notice, the same is illegal, arbitrary and deserves to be quashed along with all further proceedings. In support of his contention, learned counsel places reliance upon the judgment of this Court in the case of Smt. Janaki Aenuga Vs The Income Tax Officer in WP.No.24076/2023 dated 08.01.2024. 3. Per contra, learned counsel submits that there is no merit in the petition and the same liable to be dismissed. 4. As rightly contended by the learned counsel for the petitioner, perusal of the impugned notice at Annexure – A issued under Section 148 A(b) of IT Act, will indicate that the same was issued on 23.03.2022 calling upon the petitioner to submit his reply on or before 29.03.2022 i.e. within a period of 6 days which falls short of minimum prescribed mandatory period of 7 days contemplated under Section 148 A(b) of the IT Act as held by this Court in Smt. Janaki Aenuga’s case supra. Under these circumstances, I deem it just and appropriate to set aside the impugned notice and all consequential proceedings, orders, notices etc., and by reserving liberty in favour of the respondents to take up recourse to such remedies as available in law. 5. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned notice at Annexure – A dated 23.03.2022 and all consequential proceedings, notices, orders etc., are hereby quashed. (iii) Liberty is reserved in favour of the respondents to initiate proceedings against the petitioner, subject to all just exceptions, in accordance with law. SD/- JUDGE DHA List No.: 1 Sl No.: 26