Srimani Basu v. Income Tax Officer

2025:BHC-OS:1330-DB Sayyed 903-WP.3286.2024.docx IN IN THE THE HIGH HIGH COURT COURT OF OF JUDICATURE JUDICATURE AT AT BOMBAY BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3286 OF 2024 WRIT PETITION NO.3286 OF 2024 Srimani Basu Srimani Basu ...

...Petitioner

Petitioner

Versus

Versus

Income Tax Officer Income Tax Officer & Ors.

& Ors.

...

...Respondents

Respondents _____________________________________________________ Mr. Tejveer Singh for Petitioner.

Mr. Tejveer Singh for Petitioner.

Mr. Suresh Kumar for Respondents.

Mr. Suresh Kumar for Respondents.

_____________________________________________________ CORAM :

M. S. Sonak & Jitendra Jain, JJ.

DATED : 28 January 2025 ORAL JUDGMENT:- (Per Jitendra Jain, J.) 1.

Heard learned counsel for the parties.

Heard learned counsel for the parties.

2.

Rule. The Rule is made returnable immediately at the request Rule. The Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. and with the consent of the learned counsel for the parties. 3.

This Petition is filed by the aggrieved Tax Payer challenging This Petition is filed by the aggrieved Tax Payer challenging the notice under Section 148A(b) dated 24 January 2023, order Section the notice under Section 148A(b) dated 24 January 2023, order Section 148A(d) dated 8 March 2023, consequent notice under Section 148 148A(d) dated 8 March 2023, consequent notice under Section 148 dated 9 March 2023 and notice under Section 142(1) dated 20 dated 9 March 2023 and notice under Section 142(1) dated 20 September 2023 for the assessment year 2016-2017. September 2023 for the assessment year 2016-2017. 4.

Mr. Singh, learned counsel for the Petitioner submits that the Mr. Singh, learned counsel for the Petitioner submits that the notice under Sections 148A(b), 148A(d) and 148 were not served either notice under Sections 148A(b), 148A(d) and 148 were not served either on email-id or by postal and, therefore, the proceedings are bad in law. on email-id or by postal and, therefore, the proceedings are bad in law. 5.

Mr. Suresh Kumar, learned counsel for the Respondents Mr. Suresh Kumar, learned counsel for the Respondents relying upon affidavit in reply of one Mr. Kundan P. Janrao, Income Tax relying upon affidavit in reply of one Mr. Kundan P. Janrao, Income Tax Officer, Ward 3(3), Pune states that the Petitioner has not registered her Officer, Ward 3(3), Pune states that the Petitioner has not registered her email-id on e-filing portal and further postal authorities returned the email-id on e-filing portal and further postal authorities returned the notice with the remark "left". He submits that the notices were sent at notice with the remark "left". He submits that the notices were sent at

Sayyed 903-WP.3286.2024.docx the address available with the Income-Tax Department and, therefore, the address available with the Income-Tax Department and, therefore, the grievance made by the Petitioner is unwarranted. the grievance made by the Petitioner is unwarranted. 6.

On a query being raised by the Court, the learned counsel for On a query being raised by the Court, the learned counsel for the Petitioner submitted that the Petitioner has changed her address, the Petitioner submitted that the Petitioner has changed her address, but same was not informed to the Income-Tax Department and, but same was not informed to the Income-Tax Department and, therefore, the postal authorities may have returned the notices with the therefore, the postal authorities may have returned the notices with the remark left. In our view, it was the duty of the Petitioner to inform remark left. In our view, it was the duty of the Petitioner to inform change about her address to the Income-Tax Department and make change about her address to the Income-Tax Department and make necessary changes in the PAN card details.

Having not done so, no fault necessary changes in the PAN card details. Having not done so, no fault can be attributed to the Respondents on account of non-service of the can be attributed to the Respondents on account of non-service of the notices. However, the Petitioner being an individual lady, and her notices.

O R D E R

(i) (i) Order under Section 148A(d) dated 8 March 2023 and Order under Section 148A(d) dated 8 March 2023 and notice under Section 148 dated 9 March 2023 and notice under Section 148 dated 9 March 2023 and consequent notice under Section 142(1) dated 20 consequent notice under Section 142(1) dated 20 September 2023 for the assessment year 2016-2017 are September 2023 for the assessment year 2016-2017 are quashed.

quashed.

(ii) (ii) At the directions of the Court, Petitioner has given At the directions of the Court, Petitioner has given following postal address and email-id on which the following postal address and email-id on which the subsequent notices can be served. Respondents are subsequent notices can be served. Respondents are directed to communicate with the Petitioner on the directed to communicate with the Petitioner on the following address and the email-id given by the following address and the email-id given by the Petitioner.

Petitioner.

"Srimani Basu, "Srimani Basu, Flat No.A 1001, SM Vision, Flat No.A 1001, SM Vision, Plot No.166, Sector 9, Ulwe - 410 206 Plot No.166, Sector 9, Ulwe - 410 206 District Raigadh, Maharashtra District Raigadh, Maharashtra Email-id:

Email-id: subroto.basu22@gmail.com subroto.basu22@gmail.com"

Sayyed 903-WP.3286.2024.docx (iii) (iii) Mr. Singh accepts the service of notice under Section Mr. Singh accepts the service of notice under Section 148A(b) dated 24 January 2023. The Petitioner is 148A(b) dated 24 January 2023. The Petitioner is directed to file her objections to 148A(b) notice within directed to file her objections to 148A(b) notice within period of four weeks from the date of uploading of the period of four weeks from the date of uploading of the present order and the Respondents are directed to present order and the Respondents are directed to dispose of the objections within a further period of four dispose of the objections within a further period of four weeks from the date of filing the objections. weeks from the date of filing the objections. Petitioner Petitioner would not take the plea of limitation starting from 24 would not take the plea of limitation starting from 24 January 2023 till the date of uploading the present order January 2023 till the date of uploading the present order and time frame provided in this order.

and time frame provided in this order.

(iv) (iv) The Petitioner is also directed to make necessary The Petitioner is also directed to make necessary application to the Income-Tax Department for application to the Income-Tax Department for incorporating the change of address and the email-id. incorporating the change of address and the email-id. 7.

The Petition is made absolute in above terms. No costs. The Petition is made absolute in above terms. No costs. (Jitendra S. Jain, J.) (M. S. Sonak, J.) Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 29/01/2025 17:09:31