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2025 DAILYLAW 39352 (KAR)

SHOBHA SATHYANARAYAN v. THE INCOME TAX OFFICER

WP/23623/2024 · 2025-09-24

M Nagaprasanna

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

- 1 - HC-KAR NC: 2025:KHC:39690 WP No. 23623 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 23623 OF 2024 (T-IT) BETWEEN: SHOBHA SATHYANARAYAN W/O SHRI M.S.S. MANI AGED ABOUT 61 YEARS, FLAT NO. 303, 3RD FLOOR, B BLOCK, BRINDAVAN GARDEN APARTMENT, DODDAKALLASANDRA, KANAKAPURA ROAD, BENGALURU – 560 062. …PETITIONER (BY SMT. LOCHANA S. BABU, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD-4(3)(3), BENGALURU, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA, C.R. BUILDING, QUEEN'S ROAD, BENGALURU – 560 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39690 WP No. 23623 of 2024 3. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI – 110 003. …RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 23.03.2022 OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2021- 22/1041375186(1) HEREIN MARKED AS ANNEXURE – A; B) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER DATED 05.04.2022 PASSED UNDER SECTION 148A(d) OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2022- 23/1042512344(1) HEREIN MARKED AS ANNEXURE - A1; C) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE DATED 05.04.2022 ISSUED UNDER SECTION 148 OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO.ITBA/AST/S/148_1/2022- 23/1042525576(1) HEREIN MARKED AS ANNEXURE - A2.; D) - 3 - HC-KAR NC: 2025:KHC:39690 WP No. 23623 of 2024 ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER DATED 08.02.2024 PASSED UNDER SECTION 147 R.W.S. 144 OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/AST/S/147/2023-24/1060677586(1) HEREIN MARKED AS ANNEXURE - A3; E) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE DEMAND NOTICE DATED 08.02.2024 ISSUED UNDER SECTION 156 OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO.ITBA/AST/S/156/2023-24/1060677696(1) HEREIN MARKED AS ANNEXURE - A4; F) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE COMPUTATION SHEET DATED 08.02.2024 ISSUED UNDER THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/AST/S/114/2023-24/1060677662(1) HEREIN MARKED AS ANNEXURE A5; G) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY SHOW CAUSE NOTICE DATED 14.08.2024 ISSUED UNDER SECTION 271(1)(C) OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/PNL/S/271(1)(c)/2023-24/1060677684(1) HEREIN MARKED AS ANNEXURE – A6; H) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY ORDER DATED - 4 - HC-KAR NC: 2025:KHC:39690 WP No. 23623 of 2024 14.08.2024 PASSED UNDER SECTION 271(1)(C) OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/PNL/F/271(1)(c)/2024-25/1067636365(1) HEREIN MARKED AS ANNEXURE - A7. I) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY SHOW CAUSE NOTICE DATED 14.08.2024 ISSUED UNDER SECTION 271(1)(b) OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO.ITBA/PNL/5/156/2024- 25/1067633383(1) HEREIN MARKED AS ANNEXURE - A8; J) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY ORDER DATED 01.08.2024 PASSED UNDER SECTION 271(1)(b) OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/PNL/F/271 (1) (b)/2024-25/1067242372(1) HEREIN AND MARKED AS ANNEXURE - A9; K) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY SHOW CAUSE NOTICE DATED 01.08.2024 PASSED UNDER SECTION 271F OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/PNL/S/271F/2023- 24/1060677686(1) HEREIN MARKED AS ANNEXURE - A10; L) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY ORDER DATED 01.08.2024 PASSED UNDER SECTION 271F OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT - 5 - HC-KAR NC: 2025:KHC:39690 WP No. 23623 of 2024 NO.3 BEARING DIN AND NOTICE NO.ITBA/PNL/F/271F/2024- 25/1067242377(1) HEREIN MARKED AS ANNEXURE - A11. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/F/148A(SCN)/2021-22/1041375186(1) dated 23.03.2022, ITBA/AST/S/148_1/2022-23/1042525576(1) dated 05.04.2022, ITBA/AST/S/156/2023-24/1060677696(1) dated 08.02.2024, ITBA/AST/S/114/2023-24/1060677662(1) dated 08.02.2024, ITBA/PNL/S/271(1)(c)/2023- 24/1060677684(1) dated 14.08.2024, ITBA/PNL/S/156/2024- 25/1067633383(1) dated 14.08.2024, ITBA/PNL/S/271F/2023- 24/1060677686(1) dated 01.08.2024, and orders No.ITBA/AST/F/148A/2022-23/1042512344(1) dated 05.04.2022, ITBA/AST/S/147/2023-24/1060677586(1) dated 08.02.2024, ITBA/PNL/F/271(1)(c)/2024-25/1067636365(1) - 6 - HC-KAR NC: 2025:KHC:39690 WP No. 23623 of 2024 dated 14.08.2024, ITBA/PNL/F/271(1)(b)/2024- 25/1067242372(1) dated 01.08.2024, ITBA/PNL/F/271F/2024- 25/1067242377(1) dated 01.08.2024, passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Smt. Lochana S. Babu, learned counsel for the petitioner and Sri E.I.Sanmathi, learned counsel for the respondents. 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned notices bearing No. ITBA/AST/F/148A(SCN)/2021-22/1041375186(1) - 7 - HC-KAR NC: 2025:KHC:39690 WP No. 23623 of 2024 dated 23.03.2022, ITBA/AST/S/148_1/2022- 23/1042525576(1) dated 05.04.2022, ITBA/AST/S/156/2023-24/1060677696(1) dated 08.02.2024, ITBA/AST/S/114/2023- 24/1060677662(1) dated 08.02.2024, ITBA/PNL/S/271(1)(c)/2023-24/1060677684(1) dated 14.08.2024, ITBA/PNL/S/156/2024- 25/1067633383(1) dated 14.08.2024, ITBA/PNL/S/271F/2023-24/1060677686(1) dated 01.08.2024, issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matter pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed. - 8 - HC-KAR NC: 2025:KHC:39690 WP No. 23623 of 2024 (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 2 Sl No.: 49