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2025 DAILYLAW 71201 (KAR)

SRI JAYACHANDRA B C v. THE INCOME TAX OFFICER

WP/11457/2025 · 2025-08-28

M Nagaprasanna

body2025

Judgment text

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- 1 - HC-KAR NC: 2025:KHC:36152 WP No. 11457 of 2025 C/W WP No. 11056 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 11457 OF 2025 (T-IT) C/W WRIT PETITION NO. 11056 OF 2025 (T-IT) IN WP No. 11457/2025 BETWEEN: 1. SRI JAYACHANDRA B C AGED ABOUT 50 YEARS, S/O. SRI. CHANNAPPA P No. 1201, JANHAVI ENCLAVE, KODICHIKKANAHALLI ROAD, BTM 4TH STAGE, BENGALURU - 560 068. …PETITIONER (BY SRI. TATA KRISHNA, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 4(3)(1) BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU - 560 095. 2. THE ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE (REPRESENTED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-2) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36152 WP No. 11457 of 2025 C/W WP No. 11056 of 2025 BMTC BUILDING, 80 FT ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU - 560 095. …RESPONDENTS (BY SRI M. THIRUMALESH, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED RE-ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT UNDER SECTION 147 R.W.S. 1448 BEARING DIN ITBA/AST/S/147/2024- 25/1075047270(1), DATED 26.03.2025 FOR THE AY 2016-17, ENCLOSED AS ANNEXURE A AND QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED DEMAND NOTICE BEARING DIN ITBA/AST/S/156/2024-25/1075047368(1), DATED 26.03.2025, ISSUED BY THE 2ND RESPONDENT UNDER SECTION 156 OF THE IT ACT, DATED 26.03.2025 FOR THE AY 2016-17, ENCLOSED AS ANNEXURE B AND ETC., IN WP NO. 11056/2025 BETWEEN: 1. M/s. NIRPL VENTURES PRIVATE LIMITED 7TH FLOOR, NITESH TIMESQUARE8, MG ROAD BANGALORE-560 001. (REPRESENTED BY ITS SPECIAL OFFICER, SATHISH KUMAR S AGED ABOUT 44 YEARS S/O SHIVASHANKARACHARI) INCORPORATED UNDER COMPANIES ACT - 2013) ...PETITIONER (BY SRI. TATA KRISHNA, ADVOCATE) - 3 - HC-KAR NC: 2025:KHC:36152 WP No. 11457 of 2025 C/W WP No. 11056 of 2025 AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5(1)(1), BMTC BUILDING, 80 FT ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU-560 095. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU-560 095. 3. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT (REPRESENTED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-2) BMTC BUILDING, 80 FT ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU-560 095. ...RESPONDENTS (BY SRI M. THIRUMALESH, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN THE APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, IMPUGNED NOTICE BEARING DIN ITBA/AST/S/148-1/2023-24/1052442933(1) ISSUED UNDER SECTION 148 OF THE IT ACT, DATED 28.04.2023 FOR THE IMPUGNED AY 2016-17, ENCLOSED AS ANNEXURE A AND QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED ORDER BEARING DIN ITBA/AST/F/148A/2023-24/1052442792(1) ISSUED UNDER - 4 - HC-KAR NC: 2025:KHC:36152 WP No. 11457 of 2025 C/W WP No. 11056 of 2025 SECTION 148A(D) OF THE IT ACT, DATED 28.04.2023 FOR THE IMPUGNED AY 2016-17, ENCLOSED AS ANNEXURE B AND ETC., THESE PETITIONS COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioners - Assessees are before this Court seeking quashment of notices bearing No.ITBA/AST/S/156/2024- 25/1075047368(1) dated 26.03.2025, ITBA/PNL/S/271(1)(c)/2024-25/1075047550(1) dated 26.03.2025, ITBA/AST/F/148A(SCN)/2022-23/1051271602(1) dated 24.03.2023, ITBA/AST/F/148A(SCN)/2022- 23/1051486665(1) dated 28.03.2023, ITBA/AST/S/148A_1/2023-24/1051988335(1) dated 10.04.2023, assessment orders bearing No.DIN ITBA/AST/S/147/2024-25/1075047270(1) dated 26.03.2025, ITBA/AST/F/148A/2023-24/1051987358(1) dated 10.04.2023, in W.P.No.11457/2025; notices bearing No.ITBA/AST/S/148_1/2023-24/1052442933(1) dated 28.04.2023, ITBA/AST/S/156/2024-25/1075360998(1) dated 31.03.2025, ITBA/PNL/S/271(1)(c)/2024-25/1075361036(1) - 5 - HC-KAR NC: 2025:KHC:36152 WP No. 11457 of 2025 C/W WP No. 11056 of 2025 dated 31.03.2025, orders bearing No.ITBA/AST/F/148A/2023- 24/1052442792(1) dated 28.04.2023 and reassessment order bearing No.ITBA/AST/S/147/2024-25/1075360949(1) dated 31.03.2025 in W.P.No.11056/2025 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Tata Krishna, learned counsel for the petitioners and Sri M. Thirumalesh, learned counsel for respondents in both petitions. 3. The grounds projected in the subject petitions in support of the prayer quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the cases at hand, the petitions deserve to be disposed on the same lines. Therefore, I pass the following: - 6 - HC-KAR NC: 2025:KHC:36152 WP No. 11457 of 2025 C/W WP No. 11056 of 2025 ORDER (i) The impugned notices bearing No. ITBA/AST/S/156/2024-25/1075047368(1) dated 26.03.2025, ITBA/PNL/S/271(1)(c)/2024- 25/1075047550(1) dated 26.03.2025, ITBA/AST/F/148A(SCN)/2022-23/1051271602(1) dated 24.03.2023, ITBA/AST/F/148A(SCN)/2022- 23/1051486665(1) dated 28.03.2023, ITBA/AST/S/148A_1/2023-24/1051988335(1) dated 10.04.2023 in W.P.No.11457/2025; notices bearing No.ITBA/AST/S/148_1/2023- 24/1052442933(1) dated 28.04.2023, ITBA/AST/S/156/2024-25/1075360998(1) dated 31.03.2025, ITBA/PNL/S/271(1)(c)/2024- 25/1075361036(1) dated 31.03.2025 in W.P.No.11056/2025, issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matters pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. - 7 - HC-KAR NC: 2025:KHC:36152 WP No. 11457 of 2025 C/W WP No. 11056 of 2025 (iv) Contentions of both the parties except the one noted hereinabove shall remain open to be considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 420