Wp/7546/2025 Of Wiseplane Technologies Llp v. Income Tax Officer

Digitallysigned byLEELAVATHIS RLocation:High Court ofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19 DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 7546 OF 2025 (TIT) BETWEEN: WISEPLANE TECHNOLOGIES LLP (A LIMITED LIABILITY PARTNERSHIP REGISTERED UNDER THE LIMITED LIABILITY PARTNERSHIP ACT 2008) NO. 475, ROYAL PARK RESIDENCY J P NAGAR, 9 PHASE ANJANAPURA MAIN ROAD, AALAHALLI BANGAORE - 560 062. REP BY ITS AUTHORISED SIGNATORY SRI G SS R UMA MAHESWARA RAO …PETITIONER (BY SRI. SANTOSH SAGAR, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 5(1)(1), BANGALORE BMTC BUILDING, 80N FET RODA 6 BLOCK, NEAR KHB VILLAGE KOARAMNGALA BENGALURU - 560 095. WARD 5(1)(1), BANGALORE BMTC BUILDING, 80N FET RODA 6 BLOCK, NEAR KHB VILLAGE KOARAMNGALA BENGALURU - 560 095. 2. CHIEF COMMISSIONER OF INCOME TAX BENGALURU -1, CR BUILDING BENGALURU -1, CR BUILDING QUEENS ROAD BENGALURU – 560 001. BENGALURU – 560 001. 3. CENTRAL BOARD OF DIRECT TAXES CENTRAL SECRETARIAT, NORTH BLOCK NEW DELHI 110001 CENTRAL SECRETARIAT, NORTH BLOCK NEW DELHI 110001 REPRESENTED BY NC: 2025:KHC:11543 ASSESSMENT UNIT/VERIFICATION UNIT/TECHNICAL UNIT/REVIEW UNIT , INCOME TAZ DEPARTMETN NATIONAL FACELESS ASSESSMENT CENTRE. …RESPONDENTS (BY SRI. M. THIRUMALESH AND SMT. ROOPA R.A., ADVOCATES) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI, THE NOTICE UNDER SECTION 148A(B) OF THE ACT BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2023-24/1060421257(1) DATED 02.02.2024 ISSUED BY THE 1ST RESPONDENT IN ANNEXURE E , FOR BEING ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM:HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “40. Quash by an order, writ, or direction in the nature of certiorari, the Notice under Section 148A(b) of the Act bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2023-24/1060421257(1) dated 02.02.2024 issued by the 1st Respondent in Annexure "E", for being erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. 41. Quash by an order, writ, or direction in the nature of certiorari, the Order under Section 148A(d) of the Act dated 29.02.2024 bearing DIN & Notice No. ITBA/AST/F/148A/2023-24/1061773594(1) passed by the 1st Respondent in Annexure "G", for being erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. 42. Quash by an order, writ, or direction in the nature of certiorari, the Notice under Section 148 of the Act dated 29.02.2024 bearing DIN & Notice No. ITBA/AST/S/148_1/2023-24/1061774822(1) issued by the 1st Respondent in Annexure "H", for being erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. 43. Quash by an order, writ, or direction in the nature of certiorari, the Assessment Order passed under Section 147 r.w.s 144 r.w.s 144B of the Act dated 21.01.2025 bearing DIN ITBA/AST/S/147/2024-25/1072391703(1), along with the consequential Demand Notice under Section 156 of the Act, Issued by the 3rd Respondent in Annexure "J", for being erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. 44. Grant such other relief that this Hon'ble Court may think fit including the cost of this petition in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on NC: 2025:KHC:11543 44. Grant such other relief that this Hon'ble Court may think fit including the cost of this petition in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on NC: 2025:KHC:11543 record, learned counsel for the petitioner submits that the show-cause notice issued by respondents No.1 under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), dated 02.02.2024 was not received by petitioner and he was not aware of the notice and consequently, petitioner could not submit its reply / response along with documents to the said notice. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if one more opportunity is provided to the petitioner to do so by setting aside the impugned orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to Section 148A(b) notice. Under these circumstances, in view of the specific assertion on the part of NC: 2025:KHC:11543 the petitioner that his inability and omission to submit a reply along with documents to Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned order at Annexure – G dated 29.02.2024 passed under Section 148A(d) of the IT Act and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures G, H, and J are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT Act at Annexure-E dated 02.02.2024. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 51