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2025 DAILYLAW 57511 (KAR)

SMT. GOWRAMMA v. THE INCOME TAX OFFICER

WP/27518/2025 · 2025-10-14

S R Krishna Kumar

body2025

Judgment text

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- 1 - HC-KAR NC: 2025:KHC:40856 WP No. 27518 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27518 OF 2025 (T-IT) BETWEEN: 1. SMT. GOWRAMMA, D/O AYYANNA, AGED ABOUT 41 YEARS, RESIDING AT #61/A, RAJPURA, JIGANI, PO JIGANI, BENGALURU - 560 105 ALSO AT NO. 196, RAJAPURA VILLAGE, JIGANI HOBLI, ANEKAL TALUK, BENGALURU, KARNATAKA 2. SMT. KALAVATI VENKATARAJU, W/O VENKATARAJU, AGED ABOUT 49 YEARS, RESIDING AT DNO 12/223, NETAJI NAGAR, KELAMANGALAM, DENKANKOTTAI, KRISHNAGIRI, KELAMANGALAM, TAMIL NADU - 635 113, ALSO AT NO. 129, RAJAPURA VILLAGE, JIGANI HOBLI, ANEKAL TALUK, BENGALURU, KARNATAKA 3. SMT. PAPAMMA, W/O MUNIRAJU, AGED ABOUT 42 YEARS, RESIDING AT 289, DINNNE MANEGALU, RE-OPEN AGRAHARA, BANGALORE SOUTH, BENGALURU - 560 068 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40856 WP No. 27518 of 2025 ALSO AT NO. 269, ROOPENA AGRAHARA, DINNEMANEGALU, BENGALURU - 560 068 …PETITIONERS (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 4(3)(3), BANGALORE, ROOM NO. 408, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA GROUND FLOOR, CR BUILDING, NO.1 QUEENS ROAD, BENGALURU - 560 001 3. PRINCIPAL COMMISSIONER OF INCOME-TAX 2, BENGALURU, C.R. BUILDING, NO. 1, QUEENS ROAD, BENGALURU - 560 001 4. DIRECTORATE GENERAL OF INCOME-TAX (SYSTEMS), NEW DELHI ARA CENTRE, GROUND FLOOR, E-2 JHANDEWALAN EXTENSION, NEW DELHI - 110 005 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 27.07.2022 BEARING DIN AND ORDER NO. ITBA/COM/F/17/2022.23/1044147587(1) ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148 OF THE INCOMETAX ACT 1961 FOR THE ASSESSMENT YEAR 201516 (ANNEXURE 'A') AND ETC., - 3 - HC-KAR NC: 2025:KHC:40856 WP No. 27518 of 2025 THIS PETITION, COMING ON FOR ORDERS, 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: "i. Quash the impugned Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044147587(1) issued by the 1st Respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'A'); ii. Quash the impugned Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044146834(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 Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044145554(1) issued by the 1st Respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'A-2'); iv. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044147587(1) passed by the 1st Respondent under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B'); - 4 - HC-KAR NC: 2025:KHC:40856 WP No. 27518 of 2025 v. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044146834(1) passed by the 1st Respondent under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B-1'); vi. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044145554(1) passed by the 1st Respondent under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B-2'); vii. Quash the Impugned Assessment Order dated Order No. 26.05.2023 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1053228629(1) passed by the 1st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure 'C'); viii. Quash the Impugned Assessment Order dated 26.05.2023 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1053227742(1) passed by the 1st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure 'C-1'); ix. Quash the Impugned Assessment Order dated 26.05.2023 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1053228281(1) passed by the 1st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure 'C-2'); - 5 - HC-KAR NC: 2025:KHC:40856 WP No. 27518 of 2025 x. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/2023- 24/1056436372(1) passed by the 1st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D'); xi. Quash the Impugned Penalty Order dated 21.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/2023- 24/1056394490(1) passed by the 1st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D-1'); xii. Quash the Impugned Penalty Order dated 21.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/2023- 24/1056394488(1) passed by the 1st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D-2'); xiii. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/2023- 24/1056437371(1) passed by the 1st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E'); xiv. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/2023- 24/1056452274(1) passed by the 1st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E-1'); xv. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/2023- - 6 - HC-KAR NC: 2025:KHC:40856 WP No. 27518 of 2025 24/1056445855(1) passed by the 1st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E-2'); xvi. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023- 24/1057736062(1) passed by the 1st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F'); xvii. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023- 24/1057736151(1) passed by the 1st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F-1'); xviii. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023- 24/1057736144(1) passed by the 1st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F-2'); xix. Pass such other orders or directions as this Hon'ble Court may deem fit in the interest of justice and equity." 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 - 7 - HC-KAR NC: 2025:KHC:40856 WP No. 27518 of 2025 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. 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 - 8 - HC-KAR NC: 2025:KHC:40856 WP No. 27518 of 2025 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. (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 - 9 - HC-KAR NC: 2025:KHC:40856 WP No. 27518 of 2025 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 Annexures-A, A1, A2, B, B1, B2, C, C1, C2, D, D1, D2, E, E1, E2, F, F1 and F2 dated 27.07.2022, 27.07.2022, 27.07.2022, 27.07.2022, 27.07.2022, 27.07.2022, 26.05.2023, 26.05.2023, 26.05.2023, 22.09.2023, 21.09.2023, 21.09.2023, 22.09.2023, 22.09.2023, 22.09.2023, 06.11.2023, 06.11.2023 and 06.11.2023 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 BMC List No.: 2 Sl No.: 76