Wp/5527/2021 Of Ravipati Vijay Tata v. The Assistant Commissioner Of Income Tax

Digitallysigned by VKRISHNALocation:High Court ofKarnataka NC: 2024:KHC:19126WP No. 5527 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4 DAY OF JUNE, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV -WRIT PETITION NO. 5527 OF 2021 (TIT) BETWEEN: RAVIPATI VIJAY TATA, SON OF SRI. SATHYANARAYANA MURTHY RAVIPATI, AGED ABOUT 54 YEARS, H.NO.62, 63, 64, 65, SAANCHI'S NEST, FORTUNE VALLEY, MARIYANNAPALYA, DASARAHALLI MAIN ROAD, H.A. FARM POST, BENGALURU - 560 024. …PETITIONER (BY SRI. ANNAMALAI, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(4), C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 001. …RESPONDENT (BY SRI. M. DILIP, JR. STANDING COUNSEL) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE ISSUED UNDER THE PROVISION OF SECTION 153C OF THE INCOME-TAX ACT, 1961 ISSUED BY THE RESPONDENT AS ENCLOSED AND MARKED AS ANNEXURE-A1 VIDE NO.ITBA/AST/S/153C/2019-20/1020497147(1) DATED 15.11.2019 FOR THE A.Y.2012-13 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has sought for issuance of writ of certiorari to quash the notice issued under Section 153C of the Income Tax Act, 1961 (for short 'the Act') issued by the respondent at Annexure-'A1' as also the notices at Annexures-'A2' to 'A6', as also the assessment order at Annexure-'B1' passed by the respondent under Section 144 read with Section 153C of the Act as well as the orders on same Section at Annexures-'B2' to 'B6' and notices of demand under Section 156 of the Act at Annexures-'C1' to 'C6'. 2. Though learned counsel for the petitioner has raised various contentions, however one of the contentions raised that requires consideration is that the petitioner was not served with the notice under Section 153C of the Act. 3. Learned counsel for the petitioner draws attention to the letter dated 28.02.2020 at Annexure-'Q' and submits that admittedly the notices are being returned with the remark that "Item returned insufficient address". Accordingly, it is submitted that the entirety proceedings are initiated in violation of principles of natural justice and requires fresh opportunity to be given. 4. The petitioner no doubt has also raised issue regarding jurisdiction to issue a notice under Section 153C of the Act while raising contention that the circumstances do not make out a case for exercising power under Section 153C of the Act. However, this Court refrains from recording a finding and on such aspect as it is the one which requires the respondent to take their stand in writing and counsel for the revenue seeks for further time to take his stand. 5. However, on the limited aspect of service of notice as observed in the assessment order and taking note of the letter of 28.02.2020, it would meet the ends of justice by affording another opportunity to the petitioner to make out his reply to the notices issued under Section 153C of the Act. 6. Accordingly, the orders at Annexures-'B1' to 'B6' and the demand notices at Annexures-'C1' to 'C6' are set aside. Matter is remitted for reconsideration afresh to the stage of reply to the notices issued under Section 153C of the Act. All contentions including that of jurisdiction as made out and as raised in the petition are kept open. 7. Petitioner to make out his reply to the notices issued under Section 153C of the Act, within a period of one month from the date of receipt of certified copy of this order. Accordingly, petition is disposed off. Sd/- JUDGE