- 1 - HC-KAR NC: 2025:KHC:48692 WP No. 10859 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.10859 OF 2022 (T-IT) BETWEEN: LATE SRI. ANNAYYAPPA KRISHNAPPA REP. BY L.R.SMT. MANJULA W/O LATE SRI ANNAYYAPPA KRISHNAPPA AGED ABOUT 64 YEARS NO.208, DEVASANDRA VILLAGE K.R.PURAM, BENGALURU KARNATAKA - 560 036. …PETITIONER (BY SRI SHREEHARI KUTSA, ADVOCATE) AND: DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), BENGALURU CENTRAL REVENUE BUIDLING QUEENS ROAD, BENGALURU - 560 001. …RESPONDENT (BY SRI M.DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE U/S 148 OF THE INCOME TAX ACT, 1961 DTD 30.03.2021 ISSUED BY THE R2 FOR THE ASSESSMENT YEAR 2015-16 WHICH BEARS THE DIN VIZ., ITBA/AST/S/148/2020- 21/1031946698(1) WHICH IS ENCLOSED AS ANNEXURE-B; QUASH THE ORDER OF ASSESSMENT U/S 147 R.W.S. 144 OF THE INCOME TAX ACT, 1961 DTD 29.03.2022 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2015-16 WHICH BEARS THE Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:48692 WP No. 10859 of 2022 DIN VIZ., ITBA/AST/S/147/2021-22/1042001280(1) WHICH IS ENCLOSED AS ANNEXURE-C; QUASH THE NOTICE OF DEMAND U/S 156 OF THE INCOME TAX ACT, 1961 DTD 29.03.2022 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2015-16 WHICH BEARS THE DIN VIZ., ITBA/AST/S/156/2021- 22/1042001413(1) WHICH IS ENCLOSED AS ANNEXURE-D. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- "a. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice under section 148 of the Income Tax Act, 1961 dated 30/03/2021 issued by the Respondent No. 2 for the Assessment Year 2015- 16 which bears the DIN viz., ITBA/AST/S/148/2020-21/1031946698(1) which is enclosed as Annexure B. b. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the order of assessment under section 147 r.w.s. 144 of the Income Tax Act, 1961 dated 29/03/2022 issued by the Respondent No.1 for the Assessment Year 2015-16 which bears the DIN viz ITBA/AST/S/147/2021-22/1042001280(1) which is enclosed Annexure C. - 3 - HC-KAR NC: 2025:KHC:48692 WP No. 10859 of 2022 c. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice of demand under section 156 of the Income Tax Act,, 1961 dated 29/03/2022 issued by the Respondent No. 1 for the Assessment Year 2015-16 which bears the DIN viz., ITBA/AST/S/156/2021-22/1042001413(1) which is enclosed as Annexure D. d. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned counsel for the respondent - revenue and perused the material on record. 3. A perusal of the material on record will indicate that the petitioner - Smt.Manjula is the widow of late Annayyappa Krishnappa who expired on 23.04.2014, much prior to issuance of notice dated 30.03.2021 by the respondent No.2 to the petitioner under Section 148 of the Income Tax Act, for the assessment year 2015-16. The petitioner succeeded to the estate of her husband as his sole heir and legal representative. It is contended that the petitioner's husband, the original - 4 - HC-KAR NC: 2025:KHC:48692 WP No. 10859 of 2022 assessee having been expired prior to the impugned proceedings, the same deserves to be quashed in the light of the judgment of this Court in the case of Late.Byrasandra Eamarlappa Krishna Murthy Vs. The Income Tax Officer and another in Writ Petition No.24480/2025 dated 10.11.2025, wherein it is held as under: "In this petition, petitioner seeks for the following reliefs:- “ i) Issue a writ of Certiorari or direction in the nature of certiorari quashing the order passed U/s 143(3) 144B dated 04/03/2025 bearing DIN: ITBA/AST/S/143(3)/2024- 25/1074008284(1) passed by the Respondent No.2 for the assessment year 2023-24 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated: 04/03/2025 issued u/s 274 r.w.s 270A of the Act bearing DIN and Notice No. ITBA/PNL/S/270A/2024- 25/1074008625(1), by the Respondent No.2 for the assessment year 2023-24 herein marked as Annexure - A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 04/03/2025 issued u/s 274 r.w.s 272A(1) (d) of the Act bearing DIN and Notice No. ITBA/PNL/S/272A(1)(d)_FL/2024-25/1074007598(1) by the Respondent No.2 for assessment year 2023-24 herein marked as Annexure- A2. - 5 - HC-KAR NC: 2025:KHC:48692 WP No. 10859 of 2022 iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents – revenue and perused the material on record. 3. A perusal of the material on record will indicate that the petitioner – Smt.Sumithra Rani Bangarpet Muniswamy is the widow of late Byrasandra Eamarlappa Krishna Murthy, who said to have expired on 18.07.2023 leaving behind the petitioner, who succeed to his estate as his heir and legal representative. The petitioner having filed returns before the respondents, the respondents proceeded to initiate the impugned proceedings and passed the impugned order at Annexure-A dated 04.03.2025 as against the petitioner’s husband late Byrasandra Eamarlappa Krishna Murthy and as such, the petitioner is before this Court by way of the present petition interalia contending that the impugned proceedings, orders, notices etc., were passed against her deceased husband are illegal, void, invalid, non est and void ab- initio in view of the following judgments of this Court and other Courts; (i) Sri.Late Someshwar Rao Chilukuri vs. Income Tax Officer – W.P.No.28677/2024 Dated 09.01.2025; - 6 - HC-KAR NC: 2025:KHC:48692 WP No. 10859 of 2022 (ii) Mrs.Vanitha Gopal Shetty vs. Assistant Commissioner of Income – tax, Circle 26(1), Mumbai – W.P.No.19840/2019 dated 05.07.2021; (iii) Urmila Saxena vs. Central Board of Direct Taxes – (2024) 159 taxmann.com 6 (Madhya Pradesh); (iv) Sumit Balkrishna Gupta vs. Assistant Commissioner of Income-tax, Circle (16(2), Mumbai – (2019) 103 taxmann.com 188 (Bombay). 4. Per contra, learned counsel for the respondents – revenue 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 petitioner, the petitioner’s husband – the original assessee Byrasandra Eamarlappa Krishna Murthy having expired on 18.07.2023, the impugned proceedings, orders passed as against the late husband of the petitioner are clearly illegal, void, invalid, non est and void ab- initio as held by this Court in the aforesaid judgments and the recent judgment of the Apex Court referred to supra. 6. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. - 7 - HC-KAR NC: 2025:KHC:48692 WP No. 10859 of 2022 (ii) The impugned order at Annexure-A dated 04.03.2025 passed by the 2nd respondent is hereby set aside and penalty notices at Annexures-A1 and A2 both dated 04.03.2025 issued by the 2nd respondent are hereby quashed." 4. Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner, a perusal of the death certificate of the aforesaid Annayyappa Krishnappa at Annexure-A indicate that he expired on 23.04.2014, much prior to the impugned proceedings be initiated in the year 2021 and in the light of the principles laid down in the aforesaid order, I am of the view that the impugned proceedings, orders etc., deserves to be quashed. 6. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) Annexures-B, C and D are hereby quashed. - 8 - HC-KAR NC: 2025:KHC:48692 WP No. 10859 of 2022 (iii) Liberty is reserved in faovur of the respondent to initiate appropriate action against the petitioner, subject to all just exceptions and in accordance with law. SD/- (S.R.KRISHNA KUMAR) JUDGE AP List No.: 2 Sl No.: 1