- 1 - HC-KAR NC: 2025:KHC:42721-DB WA No. 1648 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF OCTOBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF WRIT APPEAL NO. 1648 OF 2025 (T-IT) BETWEEN: 1. THE ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT 2ND FLOOR, JAWAHARLAL NEHRU STADIUM NEW DELHI 110003. 2. THE INCOME TAX OFFICER WARD 1(2)(1), BANGALORE, BMTC BUILDING 80FT ROAD, 6TH BLOCK, KORAMANGALA BENGALURU 56009. 3. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX INCOME TAX, KARNATKAA AND GOA REGION GROUND FLOOR, CR BUILDING, NO.1, QUEENS ROAD, Digitally Signed by REKHA R Location : High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42721-DB WA No. 1648 of 2025 BENGALURU 560001. …APPELLANTS (BY SRI. E.I.SANMATHI., ADVOCATE) AND: 1. SRI BANGALORE CHELUVA NARAYAN AGED ABOUT 65 YERAS, (SENIOR CITIZEN BENEFIT NOT CLAIMED) SON OF RAJAN BANGALORE CHELUVA R/AT 201, ASHWINI RESIDENCY NEW BEL ROAD, SREENAPPA LAYOUT, RMV 2ND STAGE, BANGALORE-560011 ALSO RA/T C211, 45/6, NILADRI MAHDI, NANDI DURGA ROAD, JAYAMAHAL, BANGALORE-560046. …RESPONDENT (BY SRI. SANDEEP HUILGOL, ADVOCATE) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 09.07.2025 IN WRIT PETITION No. 12797/2024 (T-IT) PASSED BY THE HONBLE LEARNED SINGLE JUDGE. - 3 - HC-KAR NC: 2025:KHC:42721-DB WA No. 1648 of 2025 THIS APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD) The writ Court, by the impugned order dated 09.07.2025, has quashed the impugned notices for the Assessment Year 2015-16 in the light of the decision of the Apex Court in Union of India and Others Vs. Rajeev Bansal reported in (2024) 469 ITR 46. In deciding the respondent’s writ petition against the order dated 05.04.2022 under Section 148A[d] of the Income Tax Act, 1961 [for short, 'the IT Act'], the consequential Notice of the even date under Section 148 of the IT Act and the latter Assessment order dated 27.03.2024 and further proceedings that are for the Assessment year 2015-16, the writ Court - 4 - HC-KAR NC: 2025:KHC:42721-DB WA No. 1648 of 2025 has answered the question: whether the notices could have been issued after 01.04.2021. This Court must observe that similar matters have been disposed of by a Coordinate Bench of this Court in view of the concession made in Union of India and Others [supra]. The Coordinate Bench has observed thus, and the present appeal must be disposed of in the light of the afore. The Co-ordinate Bench’s observations are as follows. "7. In addition to the above, it is also relevant to note that the impugned notice was issued in respect of AY 2015-2016. Pursuant to the impugned notice, an order dated 31.03.2022 was passed under Section 148(d) of the Act, holding that it was a fit case for issuance of notice under Section 148 of the Act. The question, whether such notices issued in respect of the Assessment Year, 2015-2016 were sustainable was a subject matter of observation by the Supreme Court of India, in Union of India V. Rajiv Bansal reported in 2024 INSC 754. During the said proceedings, it was readily conceded by the Revenue that all such notices issued on or after 01.04.2021 in respect of - 5 - HC-KAR NC: 2025:KHC:42721-DB WA No. 1648 of 2025 Assessment Year 2015-2016 were liable to be dropped. Paragraph 19 (e) and 19(f) of the said decision are reproduced below: "e. The Finance Act 2021 substituted the old regime for re-assessment with a new regime. The first proviso to Section 149 does not expressly bar the application of TOLA. Section 3 of TOLA applies to the entire Income-tax Act, including Sections 149 and 151 of the new regime. Once the first proviso to Section 149(1)(b) is read with TOLA, then all the notices issued between 1 April 2021 and 30 June 2021 pertaining to assessment years 2013-14, 2014-15, 2015- 16, 2016-17, and 2017-18 will be within the period of limitation as explained in the tabulation below: Assessmen t year Within 3 years Expiry of Limitation read with TOLA for (2) Within Six Years Expiry of Limitation read with TOLA for (4) (1) (2) (3) (4) (5) 2013-2014 31-3-2017 TOLA not applicable 31-3-2020 30-6-2021 2014-2015 31-3-2018 TOLA not applicable 31-3-2021 30-6-2021 2015-2016 31-3-2019 TOLA not applicable 31-3-2022 TOLA not applicable 2016-17 31-3-2020 30-6-2021 31-3-2023 TOLA not applicable 2017-2018 31-3-2021 30-6-2021 31-3-2024 TOLA not applicable f. The Revenue concedes that for the assessment year 2015-16, all notices issued on or after 1 April 2021 will have to be dropped as they will not - 6 - HC-KAR NC: 2025:KHC:42721-DB WA No. 1648 of 2025 fall for completion during the period prescribed under TOLA." 8. In view of the concession made by the Revenue in Rajeev Bansal (supra), the reassessment proceedings in the present case would also require to be dropped." The impugned proceedings for the Assessment year 2015 -16 continued with the order dated 05.04.2022 under Section 148A[d] of the Income Tax Act, 1961 cannot be sustained, and in the light of the afore, the present appeal is dismissed Sd/- (B M SHYAM PRASAD) JUDGE Sd/- (T.M. NADAF) JUDGE RB