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2025 DAILYLAW 71872 (KAR)

RASHMI SHYAM v. THE INCOME TAX OFFICER

WP/23263/2024 · 2025-09-24

M Nagaprasanna

body2025

Judgment text

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- 1 - HC-KAR NC: 2025:KHC:39708 WP No. 23263 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 23263 OF 2024 (T-IT) BETWEEN: RASHMI SHYAM AGED ABOUT 51 YEARS WIFE OF LATE SHYAM SUNDAR NO.502, 1ST FLOOR JAYANAGARA HBCS LAYOUT 1ST STAGE, VAJRAMUNI NAGAR THURAHALLI, BENGALURU – 560 061. …PETITIONER (BY SMT. LOCHANA S.BABU, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD - 3(2)(1), BENGALURU BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU – 560 095. 2. THE INCOME TAX OFFICER WARD - 3(1)(3), BENGALURU BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU -560 095. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39708 WP No. 23263 of 2024 C.R.BUILDING, QUEEN’S ROAD BENGALURU – 560 001. 4. ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM DELHI – 110 003. …RESPONDENTS (BY SRI M.THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 06.02.2023 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE ITBA/AST/F/148A(SCN)/2022- 23/1049435399(1) HEREIN MARKED AS ANNEXURE – A; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 17.02.2023 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.2 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022-23/1049855419(1) HEREIN MARKED AS ANNEXURE - A1; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER DATED 21.03.2023 PASSED UNDER SECTION 148A(D) OF THE ACT FOR THE ASSESSMENT YEAR - 3 - HC-KAR NC: 2025:KHC:39708 WP No. 23263 of 2024 2016-17 BY THE RESPONDENT NO.2 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1051056125(1) HEREIN MARKED AS ANNEXURE - A2; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE DATED 22.03.2023 ISSUED UNDER SECTION 148 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.2 BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2022- 23/1051114327(1) HEREIN MARKED AS ANNEXURE - A3; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER DATED 26.03.2024 PASSED UNDER SECTION 147 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.2 BEARING DIN AND NOTICE NO. ITBA/AST/S/147/2023- 24/1063370079(1) HEREIN MARKED AS ANNEXURE - A4; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY NOTICE DATED 26.03.2024 ISSUED UNDER SECTION 271(1)(C) OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.4 BEARING DIN AND NOTICE ITBA/PNL/S/271(1)(C)/2023-24/1063370297(1) HEREIN MARKED AS ANNEXURE - A5; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE PENALTY ORDER DATED 20.06.2024 PASSED UNDER SECTION 271(1)(C) OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.4 BEARING DIN AND NOTICE ITBA/PNL/F/271(1)(C)/2024-25/1065874686(1) HE- REIN MARKED AS ANNEXURE - A6; ISSUE A WRIT OF - 4 - HC-KAR NC: 2025:KHC:39708 WP No. 23263 of 2024 CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY NOTICE DATED 26.03.2024 PASSED UNDER SECTION 271(1)(B) OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.2 BEARING DIN AND NOTICE ITBA/PNL/S/271(1)(B)/2023- 24/1063398082(1) HEREIN MARKED AS ANNEXURE - A7; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY ORDER DATED 19.06.2024 PASSED UNDER SECTION 271(1)(B) OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.4 BEARING DIN AND NOTICE ITBA/PNL/F/271(1)(B)/2024-25/1065742883(1) HEREIN MARKED AS ANNEXURE - A8; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY NOTICE DATED 26.03.2024 ISSUED UNDER SECTION 271F OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.2 BEARING DIN AND NOTICE NO. ITBA/PNL/S/271F/2023-24/1063398189(1) HEREIN MARKED AS ANNEXURE - A9; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY ORDER DATED 19.06.2024 PASSED UNDER SECTION 271F OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.4 BEARING DIN AND NOTICE NO. ITBA/PNL/F/271F/2024- 25/1065881453(1) HEREIN MARKED AS ANNEXURE A10. - 5 - HC-KAR NC: 2025:KHC:39708 WP No. 23263 of 2024 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of DIN and notices bearing No.ITBA/AST/F/148A(SCN)/2022-23/1049435399(1) dated 06.02.2023, ITBA/AST/F/148A(SCN)/2022-23/1049855419(1) dated 17.02.2023, ITBA/AST/S/148_1/2022- 23/1051114327(1) dated 22.03.2023, ITBA/PNL/S/271(1)(c)/2023-24/1063370297(1) dated 26.03.2024, ITBA/PNL/S/271(1)(b)/2023-24/1063398082(1) dated 26.03.2024, ITBA/PNL/S/271F/2023-24/1063398189(1) dated 26.03.2024 and order Nos.ITBA/AST/F/148A/2022- 23/1051056125(1) dated 21.03.2023, ITBA/AST/F/148A/2022- 23/1051056125(1) dated 21.03.2023, ITBA/AST/S/147/2023- 24/1063370079(1) dated 26.03.2024, ITBA/PNL/F/271(1)(c)/2024-25/1065874686(1) dated 20.06.2024, ITBA/PNL/F/271(1)(b)/2024-25/1065742883(1) - 6 - HC-KAR NC: 2025:KHC:39708 WP No. 23263 of 2024 dated 19.06.2024, ITBA/PNL/F/271F/2024-25/1065881453(1) dated 19.06.2024 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Smt. Lochana S. Babu, learned counsel for the petitioner and Sri M. Thirumalesh, learned counsel for the respondents. 3. The grounds projected in the subject petition 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 case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned DIN and notices bearing No. ITBA/AST/F/148A(SCN)/2022-23/1049435399(1) dated 06.02.2023, ITBA/AST/F/148A(SCN)/2022- 23/1049855419(1) dated 17.02.2023, - 7 - HC-KAR NC: 2025:KHC:39708 WP No. 23263 of 2024 ITBA/AST/S/148_1/2022-23/1051114327(1) dated 22.03.2023, ITBA/PNL/S/271(1)(c)/2023- 24/1063370297(1) dated 26.03.2024, ITBA/PNL/S/271(1)(b)/2023-24/1063398082(1) dated 26.03.2024 and ITBA/PNL/S/271F/2023- 24/1063398189(1) dated 26.03.2024 issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition 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 matter pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed. (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.: 2 Sl No.: 46 CT:SS