Wp/7771/2024 Of Rinku Narendra Babu v. Income Tax Officer

Digitallysigned byVandana SLocation:HIGH COURTOFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13 DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 7771 OF 2024 (TIT) BETWEEN: RINKU NARENDRA BABU, D/O NARENDRA BABU, AGED ABOUT 46 YEARS, RESIDING PREVIOUSLY AT:2303-D, LLOYDS ESTATE, WADALA EAST, MUMBAI – 400 037, MAHARASHTRA, INDIA. PRESENTLY ATG 1701, NCC MEADOW II, DODDABALLAPURA ROAD, YELAHANKA, BENGALURU – 560 064, PAN NO. . …PETITIONER (BY SRI. BALRAM R RAO., ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 6(3)(1), BMTC BUILDING, 80 FT. ROAD, KORAMANGALA, BENGALURU – 560 095. REPRESENTED BY ADDITIONAL/ JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX. 2. NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT DELHI, II FLOOR, E RAMP, JAWAHARLAL NEHRU STADIUM, DELHI – 110 003. …RESPONDENTS (BY SRI.E.I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO-I) DIRECTION UNDER ARTICLE OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS 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 01.03.2023 AND 09.03.2023 IN DIN AND NOTICE NO.ITBA/AST/F/148A(SCN) 2022-23/1050295360 (1) ANNEXURE - A AND A1, ORDER PASSED UNDER CLAUSE (D) OF SECTION 148A OF THE ACT DATED 27.03.2023 IN DIN AND NOTICE NO.ITBA/AST/F/148A/2022-24/1051516382 (1) ANNEXURE - C AS WELL AS NOTICE ISSUED UNDER SECTION 148 OF THE ACT IN DIN AND NOTICE NO.ITBA/AST/S/148 1/2022-23/1051519953 (1) ANNEXURE -D PASSED BY THE RESPONDENT FOR THE ASSESSMENT YEARS 2016-17, AND ETC., 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, the petitioner seeks for the following reliefs: "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 01.03.2023 and 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 01.03.2023 and 09.03.2023 in DIN and Notice No. ITBA/AST/F/148A(SCN)/ 2022-23/1050295360 (1)[ANNEXURE - A and A1],, order passed under clause (d) of section 148A of the Act dated 27.03.2023in DIN & Notice No:ITBA/AST /F/148A/2022-23/1051516382 (1) [ANNEXURE - C] as well as notice issued under section 148 of the Act in DIN & Notice No. ITBA/AST/S/148_1/2021-22/23/1051519953 (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 B of the Act dated 24.01.2024in DIN & Order No: ITBA/AST/S/147/2023- 24/1060081709(1) as well as notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156 / 2023- 24/1060046306(1)[ANNEXURE-M) for the Assessment Year 2016-17 passed by the 2[nd]respondent, the Act in DIN & Notice No. ITBA/AST/S/148_1/2021-22/23/1051519953 (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 B of the Act dated 24.01.2024in DIN & Order No: ITBA/AST/S/147/2023- 24/1060081709(1) as well as notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156 / 2023- 24/1060046306(1)[ANNEXURE-M) for the Assessment Year 2016-17 passed by the 2[nd]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 144B of the Act dated 24.012024in DIN & Order No. ITBA/AST/S/147/2023-24/1050081709(1) as well as notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156/2023-24/1060046306 (1) for the Assessment Year 2016-17 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 order passed under section 147 r.w.s 144B of the Income Tax Act dated 24.01.2024 in DIN & Order No: ITBA/AST/S/147/2023-24/106004615(1) as well as notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156/2023- 24/1060046306(1) for the Assessment Year 2016- 17 and v. Grant the interim relief in terms of prayer (iii) above, and vi. Issue such other order, writ or direction asthis Hon'ble Court deems fit; and this Hon'ble Court deems fit; and vii. Direct the Respondents to pay the costs of this Writ Petition.”this Writ Petition.” 2. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner invited my attention to the impugned notice under Section 148 A(b) of the Income Tax NC: 2024:KHC:32698 Act, 1961 vide Annexure – A dated 01.03.2023 in order to point out that the said notice stipulates a period of six days for the petitioner to submit his reply which is less than the minimum prescribed mandatory period of seven days required under the said provision. 3. 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, is illegal, arbitrary and deserves to be quashed along with all further proceedings. 4. 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. 5. Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 6. As rightly contended by learned counsel for the petitioner, a perusal of the impugned notice at Annexure – A NC: 2024:KHC:32698 issued under Section 148 A(b) of IT Act, will indicate that the same was issued on 01.03.2023 calling upon the petitioner to submit his reply on or before 08.03.2023 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 casesupra. 5. Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 6. As rightly contended by learned counsel for the petitioner, a perusal of the impugned notice at Annexure – A NC: 2024:KHC:32698 issued under Section 148 A(b) of IT Act, will indicate that the same was issued on 01.03.2023 calling upon the petitioner to submit his reply on or before 08.03.2023 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 casesupra. 7. 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 respondent to take up recourse to such remedies as available in law. 8. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned notice at Annexure – A dated 01.03.2023 and all consequential proceedings, notices, orders etc., are hereby quashed. (iii) Liberty is reserved in favour of the respondent to initiate proceedings against the petitioner, subject to all just exceptions, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE PN List No.: 1 Sl No.: 12