Karnataka High Court
Sri Ajeeth vs Assessing Officer Income Tax ... on 23 June, 2023
Bench: S.Sunil Dutt Yadav
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NC: 2023:KHC:21795
WP No. 11790 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 23RD DAY OF JUNE, 2023
BEFORE
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 11790 OF 2023 (T-IT)
BETWEEN:
SRI. AJEETH
S/O. LATE A.P. GIRIVASAN
AGED 44 YEARS
R/AT. NO.100, RAMESH NIVAS
12TH CROSS, RAMAMURTHY NAGAR
BENGALURU - 560 016
...PETITIONER
(BY SRI: MV. SHESHACHALA SR, ADV.,
SRI: ARAVIND V CHAVAN, ADVOCATE)
AND:
1. ASSESSING OFFICER
INCOME TAX OFFICER
NATIONAL E ASSESSMENT CENTRE
NO.412-413, 1ST FLOOR
OPP. METRO PILLAR NO.793
Digitally signed by B DWARKA MOR
K
MAHENDRAKUMAR NEW DELHI - 110 059.
Location: High Court
of Karnataka 2. DEPUTY COMMISSIONER OF
INCOME TAX, CIRCLE - 4(1)(1)
BMTC BUILDING
80 FEET ROAD, KORAMANGALA
BENGALURU - 560 095.
3. PRINCIPAL COMMISSIONER OF
INCOME TAX-4
BMTC BUILDING
80 FEET ROAD, KORAMANGALA
BENGALURU - 560 095.
...RESPONDENTS
(BY SRI: E.I. SANMATHI, ADVOCATE)
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NC: 2023:KHC:21795
WP No. 11790 of 2023
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO - QUASH THE
ASSESSMENT ORDER DATED 17.05.2023 BEARING
O.ITBA/AST/S/147/2023-24/1052911676(1) ANNEXURE-H3 PASSED
BY RESPONDENT NO.1 FOR ASSESSMENT YEAR 2015-16;
CONSEQUENTLY QUASH THE ORDER DATED 26.07.2022 ANNEXURE-
E3 PASSED UNDER SECTION 148A OF THE IT ACT BEARING
NO.ITBA/COM/F/17/2022-23/1044110762(1) PASSED BY
RESPONDENT NO.2 AS IT IS CONTRARY TO THE LAW DECLARED BY
THE HON'BLE SUPREME COURT IN ASHISH AGARWAL (SUPRA) AND
ETC.,
THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY,
THE COURT PASSED THE FOLLOWING:
ORDER
The petitioner has sought for issuance of writ of certiorari
to quash the assessment order at Annexure-H3 dated
17.05.2023 and also sought for setting aside of order at
Annexure-E3.
2. Learned Senior Counsel Shri M V Sheshachala for
the petitioner submits that Section 148 notice at Annexure-E1
dated 26.07.2022 is required to be construed as 148A(b) notice
in terms of the judgment of the Hon'ble Apex Court in Union of
India Vs Ashish Agarwal in Civil Appeal No.3005 of 2022.
It is submitted that the procedure then to the followed in terms
of the amended provision and the cognate provision under
Section 148 would be that the petitioner is granted opportunity
to file his objections to 148A(b) notice, after which, order under
NC: 2023:KHC:21795
WP No. 11790 of 2023
148A(d) may be passed accepting the explanation of the
petitioner and dropping of the proceedings or passing of the
order otherwise while proceeding to issue notice under 148. It
is further submitted that this process though procedural must
be construed as conferring substantive right on the petitioner
assessee since if any grounds are made out in the reply to the
notice under 148A(b) and the assessee is successful in
convincing the authority, the proceedings itself may come to an
end.
4. It is pointed out that notice 148 was dated
26.07.2022 and the order under 148A(d) came to be passed on
the same date itself. It is clear that no opportunity was
granted to the petitioner to make out reply before passing
148A(d) order. Accordingly, on this sole ground, the order
under 148A(d) at Annexure-E3 is set aside and the matter is
remanded to the stage, post notice at Annexure-E1.
5. The petitioner to file his objection to the notice at
Annexure-E1 and the respondents to proceed further in
accordance with law.
All the contentions are kept open.
NC: 2023:KHC:21795
WP No. 11790 of 2023
Accordingly, the petition is disposed off.
The order at Annexure-H3 is set aside as consequential
relief of 148A(d) order having been set aside.
Sd/-
JUDGE
*bgn/-
