Wp/6591/2024 Of Joseph Chacko v. The Income Tax Officer

Digitallysigned byPRAKASH NLocation:HIGH COURTOFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12 DAY OF JUNE, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV -WRIT PETITION NO. 6591 OF 2024 (TIT) BETWEEN: 1. JOSEPH CHACKO, SON OF P J CHACKO AGED ABOUT 64 YEARS 110/1, GOLDENSUN FARMS CHAGELETTI, BAGALUR POST BENGALURU - 562 149 … PETITIONER (BY SRI. RAVI SHANKAR S V., ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD 1(2)(1) BENGAURU BMTC BUILDING 80FT ROAD, 6 BLOCK KORAMANGALA BENGALURU - 560 095 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA C R BUILDING QUEEN'S ROAD BENGALURU - 560 001 3. ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTER INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO.401, 2 FLOOR E RAMP, JAWARLAL NEHRU STADIUM DELHI - 110 003 … RESPONDENTS (BY SRI. DILIP M., JUNIOR STANDING COUNSEL) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 02.03.2023 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE R-1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A (SCN)/2022-23/1050318657(1) HEREIN MARKED AS ANNEXURE-A AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The present petition has been filed seeking for issuance of writ of certiorari to quash the notice issued under Section 148A(b) of Income Tax Act, 1961 as well as unsigned sanction order at Annexure-A1. 2. The petitioner has also sought for setting aside of the order under Section 148A (d) of the Act at Annexure-A2, notice under Section 148 of the Act at Annexure-A3, order under Section 147 of the Act at Annexure-A4, show-cause notice under Section 271(1) (C) of the Act at Annexure-A5 and penalty notice at Annexure-A6. 3. It is the case of the petitioner that 148A(d) order cannot be passed without sanction under Section 151. It is submitted that the sanction that is produced at Annexure-A1 being unsigned, the entirety of proceedings including 148A(d) order and consequently proceedings instituted thereon are liable to be set aside and being one without jurisdiction as absence of sanction goes to the root of the matter. Insofar as sanction and approval under Section 151 of the Income Tax Act not being signed is not controverted. 4. Accordingly, it would be appropriate to set aside 148A(d) order and further proceedings subsequent thereto including notice under Section 148 at Annexure-A3, order under Section 147 at Annexure-A4, show-cause notice regarding penalty at Annexure-A5 and A6. Further, in light of the defect in the sanction accorded by unsigned NC: 2024:KHC:20803 WP No. 6591 of 2024 sanction order at Annexure-A1 is also set aside. The matter is remitted to the stage post 148A (b) notice. The respondents are at liberty to obtain necessary sanction and proceed thereon. All contentions are kept open. Sd/- JUDGE NP