IN HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS 9TH DAY OF SEPTEMBER, 2019 BEFORE HON BLE MR. JUSTICE S. SUNIL DUTT YADAV WRIT PETITION NO.110318 OF 2019 (T-IT) BETWEEN KLE SOCIETY HOSPITAL AND MEDICAL RESEARCH CENTRE, NEHRU NAGAR, BELAGAVI-590010, REPRESENTED BY ITS SECRETARY. ... PETITIONER (BY SRI.GANGADHAR J M, ADV.) AND 1. PRINCIPAL COMMISSIONER OF INCOME TAX FEROJ KHIMJIBHAI COMPLEX, OPP: CIVIL HOSPITIAL, DR.AMBEDKAR ROAD, BELAGAVI-590001. 2. ASSISTANT COMMISSIONER OF INCOME TAX (TDS) CIRCLE PANAJI, PUNDALIK NIWAS, GROUND FLOOR, RUO-DE-QUREM PANAJI-GOA. ... RESPONDENTS (BY SRI.Y V RAVIRAJ, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI QUASHING ORDER DATED 26.03.2019 PASSED BY SECOND RESPONDENT PRODUCED AS ANNEXURE-C AND REMIT MATTER TO SECOND RESPONDENT TO RECONSIDER CASE AFTER AFFORDING PETITIONER FAIR OPPORTUNITY. 2 THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING-B GROUP THIS DAY, COURT, MADE FOLLOWING: ORDER petitioner who is assessee has assailed demand at Annexure- D whereby assessee has been called upon to pay Rs.2,16,70,347/- with respect to financial year 2011-12, pursuant to survey proceedings under Section 133A(2A) of Income Tax Act, 1961. 2. It is stated that show cause notice came to be issued at Annexure- dated 15.03.2019 calling upon petitioner to provide for information with respect to financial year 2011-12. It is contended that said notice was received by petitioner on 23.03.2019 at 3 p.m. and reference to same is found in e-mail addressed by petitioner to Department on 23.03.2019. Hence, it is submitted that 3 appearance on 22.03.2019 as stipulated under Annexure-A was not possible. 3. Learned counsel for respondent- Authority would point out that there was intimation regarding hearing on 22.03.2019 by way of e-mail sent to petitioner on 23.03.2019 and enlarging time till 25.03.2019. However, it is to be noticed that order itself has been passed on 26.03.2019. purpose of show cause notice is to provide reasonable opportunity to assessee to submit his reply. In light of hearing itself being fixed on 22.03.2019 and petitioner himself receiving notice on 23.03.2019 and also taking note of said e-mail which was sent to petitioner on 23.03.2019, facts would make out case that no sufficient opportunity for petitioner to show cause as regards to notice at Annexure-A, was afforded. 4 4. Learned counsel appearing for petitioner also submits that in light of contradictory communication, there was confusion also as regards date fixed, it is submitted that said submission is made without prejudice to other contentions raised. facts as narrated above make out of case of affording fresh opportunity to petitioner and there after passing order under Section 201(1) & 201(1A) of Income Tax Act, 1961. In light of violation of principles of natural justice, order at Annexure- D is set aside with direction to pass fresh order after affording opportunity of hearing to petitioner. 5. Petitioner to submit necessary reply to show cause notice at Annexure-A within period of one week from date of receipt of certified copy and avail of opportunity from authority within week thereafter. necessary order to be passed thereafter 5 by respondent-Authority. Accordingly, petition is disposed of. Contentions of parties are kept open. SD/- JUDGE KLE Society Hospital And Medical Research Center v. Principal Commissioner of Income-tax, Belagavi / Assistant Commissioner of Income-tax (TDS), Circle Panaji, Goa