- 1 - HC-KAR NC: 2025:KHC:30360-DB WA No. 1231 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL No. 1231 OF 2023 (T-IT) BETWEEN: 1. THE INCOME TAX OFFICER, (WARD 392091) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560032 …APPELLANT (BY SRI E.I. SANMATHI, SENIOR STANDING COUNSEL) AND: 1. FAREEDA SULTHANA, D/O B. M. SHAFFIKULLA, AGED ABOUT 36 YEARS, RESIDING AT No.301, A BLOCK, AMIGO LAKE VIEW APARTMENT, OPP: HAJ HOUSE, AGRAHARA BADAWANE ROAD, THIRMENHALLI, BANGALORE - 560064. …RESPONDENT THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 09/08/2023 IN WP No.5647/2023 PASSED BY THE HON'BLE LEARNED SINGLE JUDGE. Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:30360-DB WA No. 1231 of 2023 THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE K.V. ARAVIND) The Revenue has preferred this appeal challenging the order in WP.No.5647/2023, dated 09.08.2023. 2. The Assessing Officer issued notice under Section 148 of the Income Tax Act, 1961 [hereinafter referred to as 'IT Act' for short] for the assessment year 2017-18. The respondent - Assessee challenged the notice in WP No.5647/2023 on the ground that the amount of escapement of income alleged is less than Rs.50.00 Lakh and re-opening of assessment is not permissible beyond three years. Learned Single Judge accepting the contention of the Assessee held that re-opening of assessment is impermissible as the escaped taxable amount is less than Rs.50.00 Lakh. 3. Sri E.I. Sanmathi, learned Senior Standing Counsel for the appellant-Revenue submits that the quantum of income - 3 - HC-KAR NC: 2025:KHC:30360-DB WA No. 1231 of 2023 escaped tax can be determined only after the assessment proceedings are re-opened on issuance of notice under Section 148 of the IT Act. 4. On bare perusal of Section 149(2) of the IT Act, the contention cannot be accepted. Sub-section (2) to Section 149 of the IT Act mandates that there shall be no notice under Section 148A which is pre-notice to Section 148 of the IT Act unless the income chargeable to tax escaping assessment amounts to or is likely to amount to Rs.50.00 Lakh or more. The material on record would indicate that according to the Assessing Officer, the amount escaped assessment is Rs.29.00 Lakh, which would not fulfill the requirement of Sub-section (2) of Section 149 of the IT Act making the reopening of assessment impermissible. This Court in WA No.968/2023 held that unless the income escaping assessment is above the ceiling limit of Rs.50.00 Lakh, the re-opening of assessment is not permissible. 5. The facts involved in the present case and the reference and in the case referred case supra are identical. The order of learned Single Judge is justified. We find no merit to interfere - 4 - HC-KAR NC: 2025:KHC:30360-DB WA No. 1231 of 2023 in the order of learned Single Judge. Accordingly, writ appeal is dismissed. In view of dismissal of main appeal, pending interlocutory applications stand disposed as not surviving. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE MV List No.: 1 Sl No.: 45