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High Court of Karnataka · body

2025 DAILYLAW 71915 (KAR)

SRI. B BASAVAIAH v. ASSESSMENT UNIT

WP/34033/2025 · 2025-11-14

S R Krishna Kumar

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

- 1 - HC-KAR NC: 2025:KHC:47525 WP No. 34033 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 34033 OF 2025 (T-IT) BETWEEN: SRI. B BASAVAIAH, S/O SRI. BULLAIAH, AGED ABOUT 54 YEARS, BIDARE POST, GUDDADAHALLI, GUBBI TALUK, TUMKUR DISTRICT – 572 117, KARNATAKA, INDIA PAN: AEXPB5072L …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT, REP. BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISISONER OF INCOME TAX/ INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI – 110 003. 2. THE INCOME TAX OFFICER, OFFICE OF THE INCOME TAX OFFICER, WARD 1 AND TPS, TUMKUR, AAYAKAR BHAVAN, RAMAKRISHNANAGAR, KUNIGAL ROAD, RAMAKRISHNA NAGAR, TUMKUR, KARNATAKA – 572 103 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX, PCIT, BENGALURU-2, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47525 WP No. 34033 of 2025 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU, KARNATAKA – 560 095 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE UNDER SECTION 142(1) OF THE ACT DATED 07.06.2024 ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2020-21 BEARING DIN NO. ITBA/AST/F/142(1)/202425/1065458145(1) AND THE SAME IS ENCLOSED AND MARKED AS ANNEXURE A1 AND ETC., 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. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 142(1) of the Act dated 07.06.2024 issued by the Respondent No.1 for the assessment year 2020-21 bearing DIN No. ITBA/AST/F/142(1)/202425/ 1065458145(1) and the same is enclosed and marked as Annexure 'A1'. ii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 09.11.2024 Issued by the Respondent No.1 for the assessment year 2020-21 DIN bearing No. ITBA/AST/F/144(SCN)(F)/2024-25/1070222102(1) - 3 - HC-KAR NC: 2025:KHC:47525 WP No. 34033 of 2025 and the same is enclosed and marked as Annexure 'A2' iii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 02.12.2024 issued by the Respondent No.1 for the assessment year 2020-21 bearing DIN No. ITBA/AST/F/144(SCN)/202425/1070805159(1) and the same is enclosed and marked as Annexure 'A3'. iv. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 23.12.2024 passed by the Respondent No.1 for the assessment year 2020-21 under section 147 read with section 144 read with section 144B of the Act bearing DIN No. ITBA/AST/S/147/2024-25/1071505709(1) and the same is enclosed and marked as Annexure 'A4'. v. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 23.12.2024 issued by the Respondent No.1 for the assessment year 2020-21 bearing DIN & Document Number ITBA/AST/S/330/202425/1071506220(1) and the same is enclosed and marked as Annexure 'A5'. vi. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 23.12.2024 issued by the Respondent No.1 for the assessment year 2020-21 under section 156 of the Act bearing DIN & Notice No. - 4 - HC-KAR NC: 2025:KHC:47525 WP No. 34033 of 2025 ITBA/AST/S/156/202425/1071506626(1) and the same is enclosed and marked as Annexure 'A6'. vii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show-cause notice dated 23.12.2024 issued by the Respondent No.1 for the assessment year 2020-21 under section 274 read with section 271AAC(1) of the Act bearing DIN No. ITBA/PNL/S/271AAC(1)/2024-25/1071507001(1) and the same is enclosed and marked as Annexure 'A7'. viii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 11.06.2025 passed by the Respondent No.1 for the assessment year 2020-21 under section 271AAC(1) of the Act bearing DIN No. ITBA/PNL/F/271AAC(1)/202526/1076914763(1) and the same is enclosed and marked as Annexure 'A8'. ix. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 11.06.2025 Issued by the Respondent No.1 for the assessment year 2020-21 bearing DIN & Order Number ITBA/PNL/S/271AAC(1)/2024- 25/1071507001(1) and the same is enclosed and marked as Annexure 'A9'. x. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 11.06.2025 issued by the Respondent No.1 for the assessment year 2020-21 under section 156 of the - 5 - HC-KAR NC: 2025:KHC:47525 WP No. 34033 of 2025 Act bearing DIN & Notice No. ITBA/PNL/S/156/2025- 26/1076911397(1) and the same is enclosed and marked as Annexure 'A10'. xi. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the enquiry letter issued under section 148A(a) of the Act dated 15.01.2024 issued by the Respondent No.2 for the assessment year 2020-21 bearing DIN & Letter No. ITBA/AST/F/17/2023-24/1059699177(1) and the same is referred as Annexure 'B1'. xii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice issued under section 148A(b) of the Act dated 02.02.2024 issued by the Respondent No.2 for the assessment year 2020-21 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/202324/1060450297(1) and the same is referred as Annexure 'B2'. xiii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under section 148A(d) of the Act dated 27.03.2024 by the Respondent No.2 for the assessment year 2020-21 bearing DIN & Notice No. ITBA/AST/F/148A/2023- 24/1063427767(1) and the same is referred as Annexure 'B3'. xiv. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Act dated 27.03.2024 bearing DIN - 6 - HC-KAR NC: 2025:KHC:47525 WP No. 34033 of 2025 & Notice No. ITBA/AST/S/148_1/2023- 24/1063437125(1) issued by the Respondent No.2 for the assessment year 2020-21 and the same is referred as Annexure 'B4'. xv. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval issued under section 151 of the Act dated 26.03.2024 bearing DIN & Notice No. ITBA/AST/S/118/2023- 24/1063403112(1) issued by the Respondent No.3 for the assessment year 2020-21 and the same is referred as Annexure 'B5'. xvi. And pass such other orders as this Hon'ble Court deems fit and proper 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 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 - - 7 - HC-KAR NC: 2025:KHC:47525 WP No. 34033 of 2025 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 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. - 8 - HC-KAR NC: 2025:KHC:47525 WP No. 34033 of 2025 (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 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- A1, A2, A3, A4, A5, A6, A7, A8, A9, A10, B1, B2, B3, B4 and B5 dated 07.06.2024, 09.11.2024, - 9 - HC-KAR NC: 2025:KHC:47525 WP No. 34033 of 2025 02.12.2024, 23.12.2024, 23.12.2024, 23.12.2024, 23.12.2024, 11.06.2025, 11.06.2025, 11.06.2025, 15.01.2024, 02.02.2024, 27.03.2024, 27.03.2024 and 26.03.2024 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 MDS List No.: 2 Sl No.: 44