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HC-KAR NC: 2025:KHC:46301 WP No. 33930 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33930 OF 2025 (T-IT)
BETWEEN:
MR. LAXMAN PUROHIT SON OF LASAJI PUROHIT AGED ABOUT 39 YEARS R/A NO-348/1, 2ND FLOOR, PAWAR MANSION NEW THIPPASANDRA MAIN ROAD, HAL 3RD STAGE, BENGALURU – 560075.
ALSO AT-SHOP NO. 2, DOOR NO. 1891, 1ST MAIN, 8TH CROSS, HAL III STAGE (BEML MAIN ROAD), BENGALURU - 560075 …PETITIONER (BY SRI. SANDEEP HUILGOL., ADVOCATE) AND:
1.
ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI 110003.
2.
INCOME TAX OFFICER, WARD 4(2)(1), BANGALORE,
Digitally signed by JUANITA THEJESWINI Location: HIGH COURT OF KARNATAKA
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BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU – 560095.
3.
PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX BENGALURU-2, BENGALURU C R BUILDING, NO.1, QUEENS ROAD BENGALURU-560001.
4.
TAX RECOVERY OFFICER-2 BENGALURU BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, KORAMANGALA BENGALURU-560095. …RESPONDENTS (BY SRI. E.I. SANMATHI., ADVOCATE FOR R1 TO R4)
THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED NOTICE DATED 29.03.2022 BEARING DIN AND NOTICE NO.
ITBA/AST/S/148 1/2021-22/1041889625(1) ISSUED BY RESPONDENT NO. 2 UNDER SECTION 148 OF THE INCOME- TAX ACT, 1961 FOR ASSESSMENT YEAR 2018-19 (ANNEXURE A) (II) QUASHING THE IMPUGNED ORDER DATED 29.03.2022 BEARING NO. PASSED BY ITBA/AST/F/148A/2021-22/1041881628(1) RESPONDENT NO. 2 UNDER SECTION 148A(D) OF THE INCOME-TAX ACT, 1961 FOR ASSESSMENT YEAR 2018-19 (ANNEXURE A1) AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
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HC-KAR NC: 2025:KHC:46301 WP No. 33930 of 2025
ORAL ORDER
In this petition, the petitioner seeks for the following reliefs: i) Quashing the impugned notice dated 29.03.2022 bearing DIN and Notice No.ITBA/AST/S/148_1/2021- 22/1041889625(1) issued by Respondent no.2 under Section 148 of the Income-Tax Act, 1961 for Assessment Year 2018-19 (Annexure A);
(ii) Quashing the impugned order dated 29.03.2022 bearing no.ITBA/AST/F/148A/2021-22/1041881628(1) passed by Respondent no.2 under Section 148A(d) of the Income-Tax Act, 1961 for Assessment Year 2018-19 (Annexure 'A1');
(iii) Quashing the impugned Assessment order dated 21.03.2023 bearing DIN no.ITBA/AST/S/147/2022- 23/1051081955(1) passed by Respondent No.1 under Section 147 read with section 144 read with section 144B of the Income-Tax Act, 1961 for Assessment Year 2018- 19 (Annexure 'B' );
(iv) Quashing the impugned Computation Sheet dated 21.03.2023 bearing DIN No.ITBA/AST/S/183/2022- 23/1051082163(1) passed by Respondent no.1 for Assessment Year 2018-19 (Annexure B1);
(v) Quashing the impugned Notice of Demand dated 21.03.2023 bearing DIN no. ITBA/AST/S/156/2022- 23/1051082270(1) issued by Respondent no. 1 under
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HC-KAR NC: 2025:KHC:46301 WP No. 33930 of 2025
Section 156 of the Income-Tax Act, 1961 for Assessment Year 2018-19 (Annexure 'B2');
(vi) Quashing the impugned Penalty order dated 22.09.2023 bearing DIN no.ITBA/PNL/F/271AAC(1)/2023- 24/1056453800(1) passed by Respondent no. 1 under Section 271AAC(1) of the Income-Tax Act, 1961 for Assessment Year 2018-19 (Annexure 'C');
(vii) Quashing the impugned Computation Sheet dated 22.09.2023 passed by Respondent no. 1, bearing DIN no.ITBA/PNL/S/271AAC(1)/2022-23/1051082077(1) for Assessment Year 2018-19 (Annexure 'C1');
(viii) Quashing the impugned Notice of Demand, dated 22.09.2023 bearing DIN no. ITBA/PNL/S/156/2023- 24/1056453715(1) passed by Respondent no. 1 under Section 156 of the Income-Tax Act, 1961 for Assessment Year 2018-19 (Annexure 'C2');
(ix) Quashing the impugned Penalty order dated 27.09.2023 bearing DIN no. ITBA/PNL/F/270A/2023- 24/1056585814(1) passed by Respondent no. 1 under Section 270A of the Income-Tax Act, 1961 for assessment year 2018-19 (Annexure 'D' );
(x) Quashing the impugned Computation Sheet 27.09.2023 passed by Respondent no. 1 bearing DIN no. ITBA/PNL/S/270A/2022-23/1051082080(1) for
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HC-KAR NC: 2025:KHC:46301 WP No. 33930 of 2025
Assessment Year 2018-19 (Annexure 'D1');
(xi) Quashing the Impugned Notice of Demand dated 27.09.2023 passed by Respondent no. 1 under Section 156 of the Act, bearing DIN no. ITBA/PNL/S/156/2023- 24/1056585816(1) of the Income-Tax Act, 1961 for assessment year 2018-19 (Annexure 'D2');
(xii) Quashing the impugned recovery notice of demand dated 03.09.2025 issued by Respondent no.
4, bearing DIN and document no. ITBA/RCV/S/301/2025- 26/1080294752(1) and TRC No. TRO-2, BANGALORE/ADYPL5405D/2025-26/100000792684 for Assessment Year 2018-19 (Annexure-E). 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to the
order of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025, in order to contend that the present petition deserves to be allowed and disposed of in terms of the said order.
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HC-KAR NC: 2025:KHC:46301 WP No. 33930 of 2025
4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed.
5. As rightly contended by the learned counsel for the petitioner the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025, the operative portion of which reads as under:
"13. I, therefore, pass the following:
O R D E R (i) The impugned show cause notices issued by the jurisdictional Assessing Officer outside the scope of Section 151-A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these cases would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive all these petitions in the event the Apex Court would hold in favour of the Revenue in the pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed.
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(iv)
Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of these petitions would become necessary."
6. The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petition also deserves to be disposed of in terms of the judgment of co-ordinate Bench of this Court in Ramachandra Reddy's case (supra).
7. In the result, I pass the following:
ORDER (i) The petition is allowed and disposed of in terms of the decision of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025.
(ii) The impugned show cause notices and consequential orders, notices etc., at Annexure-A dated 29.03.2022, Annexure A1 dated 29.03.2022, Annexure 'B' dated 21.03.2023, Annexure 'B1' dated 21.03.2023, Annexure 'B2' dated 21.03.2023, Annexure 'C' dated 22.09.2023, Annexure 'C1' dated 22.09.2023, Annexure 'C2' dated 22.09.2023 and Annexure 'D' dated 27.09.2023, Annexure 'D1 dated 27.09.2023, Annexure 'D2' dated
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27.09.2023 and Annexure 'E' dated 03.09.2025 respectively are hereby quashed.
(iii) Liberty is reserved in favour of the respondents - Revenue to seek revival of this petition, subsequent to disposal of the matters pending before the Apex Court and all rival contentions between the parties in this regard are kept open and no opinion is expressed on the same.
Sd/- (S.R.KRISHNA KUMAR) JUDGE
JT/- CT: JL