- 1 - HC-KAR NC: 2025:KHC-D:11653 WP No. 104633 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 9TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.104633 OF 2025 (T-IT) BETWEEN: G. VEERABHADRI SON OF LATE MR. G. RAMUDU, AGED ABOUT 35 YEARS, RESIDING AT: HOUSE NO. 100, NEAR PANDURANGA TEMPLE, SRIRAMARANGAPURA, DEVALAPURA, BALLARI 3 583 129. &PETITIONER (BY SRIYUTHS. SHASHANK S. HEGDE AND SANDEEP HULIGOL, ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD 1 AND TPS BELLARY, AYKAR BHAVAN STAFF ROAD, BALLARI 3 583 102. 2. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI 3 110 003. 3. THE ASSESSMENT UNIT / VERIFICATION UNIT / TECHNICAL UNIT/ REVIEW UNIT NATIONA FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:11653 WP No. 104633 of 2025 JAWAHARLAL NEHRU STADIUM, NEW DELHI 3 110 003. 4. THE COMMISSIONER OF INCOME TAX APPEALS, NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, ROOM NO. 245A NORTH BLOCK, NEW DELHI 3 110 001. 5. THE PRINCIPAL CHEIF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA GROUND FLOOR, CR BUILDING, NO. 1, QUEENS ROAD, BENGALURU 3 560 001. &RESPONDENTS (BY SRI. M. THIRUMALESH AND SMT.ROOPA, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO; I. QUASH THE IMPUGNED ORDER DATED 29.03.2022, BEARING DIN AND NOTICE NUMBER. ITBA/AST/F/148A/2021-22/1042005701(1) PASSED BY THE 1ST RESPONDENT UNDER SECTION 148A(D) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015- 16 (ANNEXURE A)ii. QUASH THE IMPUGNED NOTICE DATED 29.03.2022 BEARING DIN AND NOTICE NO ITBA/AST/S/148- 1/2021-22/1042009581(1), ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE A-1)iii. QUASH THE IMPUGNED ASSESSMENT ORDER DATED 21.03.2023 BEARING DIN ITBA/AST/S/147/2022-23/1051077960(1) PASSED BY THE 2ND RESPONDENT UNDER SECTION 147 READ WITH SECTION 144B OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE B)iv. QUASH THE IMPUGNED COMPUTATION SHEET DATED 21.03.2023 BEARING DIN NO. ITBA/AST/S/114/2022-23/1051078152(1) ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE B-1) v. QUASH THE IMPUGNED NOTICE OF DEMAND DATED 21.03.2023 BEARING DIN NO. ITBA/AST/S/156/2022- 23/1051078115(1) ISSUED BY THE 2ND RESPONDENT UNDER SECTION 156 OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-B-2) vi. QUASH THE - 3 - HC-KAR NC: 2025:KHC-D:11653 WP No. 104633 of 2025 IMPUGNED ORDER OF PENALTY DATED 12.06.2025 BEARING DIN NO. ITBA/PNL/F/271(1)(C)/2025-26/1076980648(1) ISSUED BY THE 2ND RESPONDENT UNDER SECTION 274 READ WITH SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-C)vii. QUASH THE IMPUGNED COMPUTATION SHEET DATED 12.06.2025 BEARING DIN NO. ITBA/PNL/S/271(1)(C)/2022-23/1051078217(1) ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-C-1)viii. QUASH THE IMPUGNED DEMAND NOTICE DATED 12.06.2025 BEARING DIN NO. ITBA/PNL/S/156/2025-26/1076975887(1) ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-C-2)ix. QUASH THE IMPUGNED ORDER OF PENALTY DATED 24.08.2023 BEARING DIN NO. ITBA/PNL/F/271F/2023- 24/1055524575(1) PASSED BY THE 2ND RESPONDENT UNDER SECTION 274 READ WITH SECTION 271F OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-D) x. QUASH THE IMPUGNED COMPUTATION SHEET DATED 24.08.2023 BEARING DIN NO. ITBA/PNL/S/271F/2022- 23/1051078615(1) ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-D-1) xi. QUASH THE IMPUGNED DEMAND NOTICE DATED 24.08.2023 BEARING DIN NO. ITBA/PNL/S/156/2023-24/1055524398(1) ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-D-2)xii. QUASH THE IMPUGNED ISSUE LETTER DATED 19.11.2024 BEARING DIN AND NOTICE NUMBER ITBA/RCV/F/17/2024-25/1070446732(1) ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-AB)xiii. QUASH THE IMPUGNED ORDER DATED 16.10.2024 BEARING DIN NO. ITBA/NFAC/S/250/2024- 25/1069700629(1) PASSED BY THE 4TH RESPONDENT UNDER SECTION 250 OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-AA) xiv. CONSEQUENTLY, DIRECT THE 1ST RESPONDENT TO FORTHWITH GRANT REFUND OF RS. 2,38,650/-, BEING THE AMOUNT DEPOSITED WHILE THE PETITIONER FILED AN APPEAL BEFORE THE 4TH RESPONDENT AGAINST THE ORDER DATED 21.03.2023 BEARING DIN. ITBA/AST/S/147/2022-23/1051077960(1) ISSUED BY THE 2ND RESPONDENT UNDER SECTION 147 OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-C), TO THE PETITIONER ALONG WITH APPLICABLE INTEREST THEREON. xv. PASS SUCH OTHER ORDERS OR - 4 - HC-KAR NC: 2025:KHC-D:11653 WP No. 104633 of 2025 DIRECTIONS AS THIS HON BLE COURT MAY DEEM FIT IN THE INTEREST OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioner is before this Court seeking for the following reliefs: i. Quash the impugned Order dated 29.03.2022, bearing DIN and Notice number. ITBA/AST/F/148A/2021- 22/1042005701(1) passed by the 1st Respondent under section 148A(d) of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure A). ii. Quash the impugned Notice dated 29.03.2022 bearing DIN and Notice no ITBA/AST/S/148-1/2021- 22/1042009581(1), issued by the 1st respondent under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2015-16 (Annexure A-1) iii. Quash the impugned Assessment Order dated 21.03.2023 bearing DIN ITBA/AST/S/147/2022- 23/1051077960(1) passed by the 2nd Respondent under Section 147 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure B) iv. Quash the impugned computation sheet dated 21.03.2023 bearing DIN no. ITBA/AST/S/114/2022- 23/1051078152(1) issued by the 2nd Respondent for the assessment year 2015-16 (Annexure B-1) v. Quash the impugned Notice of Demand dated 21.03.2023 bearing DIN no. ITBA/AST/S/156/2022- 23/1051078115(1) issued by the 2nd Respondent - 5 - HC-KAR NC: 2025:KHC-D:11653 WP No. 104633 of 2025 under Section 156 of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure-B-2) vi. Quash the impugned Order of Penalty dated 12.06.2025 bearing DIN no. ITBA/PNL/F/271(1)(c)/2025-26/1076980648(1) issued by the 2nd Respondent under Section 274 read with Section 271(1)(c) of the Income Tax Act, 1961 for the assessment year 2015-16 (annexure-c) vii. Quash the impugned computation sheet dated 12.06.2025 bearing DIN no. ITBA/PNL/S/271(1)(c)/2022-23/1051078217(1) issued by the 2nd Respondent for the Assessment Year 2015- 16 (Annexure-C-1) viii. Quash the impugned demand Notice dated 12.06.2025 bearing DIN no. ITBA/PNL/S/156/2025- 26/1076975887(1) issued by the 2nd Respondent for the Assessment Year 2015-16 (Annexure-C-2) ix. Quash the impugned order of Penalty dated 24.08.2023 bearing DIN no. ITBA/PNL/F/271f/2023- 24/1055524575(1) passed by the 2nd Respondent under Section 274 read with Section 271F of the Income Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure-D) x. Quash the impugned Computation sheet dated 24.08.2023 bearing DIN no. ITBA/PNL/S/271f/2022- 23/1051078615(1) issued by the 2nd Respondent for the Assessment Year 2015-16 (Annexure-D-1) xi. Quash the impugned demand Notice dated 24.08.2023 bearing DIN no. ITBA/PNL/S/156/2023- 24/1055524398(1) issued by the 2nd Respondent for the Assessment Year 2015-16 (Annexure-D-2) xii. Quash the impugned Issue Letter dated 19.11.2024 bearing DIN and Notice number ITBA/RCV/F/17/2024- 25/1070446732(1) issued by the 1st Respondent for the Assessment Year 2015-16 (Annexure-AB) - 6 - HC-KAR NC: 2025:KHC-D:11653 WP No. 104633 of 2025 xiii. Quash the impugned order dated 16.10.2024 bearing DIN no. ITBA/NFAC/S/250/2024-25/1069700629(1) passed by the 4th respondent under section 250 of the Income-Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure-AA) xiv. Consequently, Direct the 1st Respondent to forthwith grant refund of Rs.2,38,650/-, being the amount deposited while the Petitioner filed an appeal before the 4th Respondent against the Order dated 21.03.2023 bearing DIN. ITBA/AST/S/147/2022- 23/1051077960(1) issued by the 2nd Respondent under Section 147 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure-C), to the petitioner along with applicable interest thereon xv. Pass such other orders or directions as this Hon9ble court may deem fit in the interest of justice and equity. 2. What has been challenged is the assessment notice dated 29.03.2022, issued for the assessment year 2015-2016. Learned counsel for the petitioner submits that, in terms of the concession made by the revenue in the case of Union of India v. Rajeev Bansal[2024] 167 taxmann.com 70 (SC), the proceedings cannot be continued. 3. A perusal of the sub-para (f) of para 19 indicates the submission made by the Additional Solicitor General of - 7 - HC-KAR NC: 2025:KHC-D:11653 WP No. 104633 of 2025 India that the Revenue has conceded for the assessment year 2015-2016, all notices issued on or after 01.04.2021 will have to be dropped, as they would not fall within the completion period prescribed under TOLA. 4. The said concession offered by the Additional Solicitor General of India would equally apply to the present matter, since the notice was issued on 29.03.2022 for the assessment year 2015-2016. Hence, I pass the following: ORDER i. Writ petition is allowed. ii. The impugned orders at Annexures-A, A1, B, B-1, B-2, C, C-1, C-2, D, D-1, D-2, AB, AA and C are quashed. Sd/- (SURAJ GOVINDARAJ) JUDGE AM Ct:pa List No.: 1 Sl No.: 71