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2025 DAILYLAW 77937 (KAR)

INFANTRY HOSPITALITY, v. INCOME TAX OFFICER,

WP/26541/2024 · 2025-09-24

M Nagaprasanna

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

- 1 - HC-KAR NC: 2025:KHC:39696 WP No. 26541 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. 26541 OF 2024 (T-IT) BETWEEN: INFANTRY HOSPITALITY, NO.66, INFANTRY ROAD BENGALURU – 560 001 REPRESENTED BY ITS PARTNER ABHINANDAN RAJU S/O RAM PRASASD AGED ABOUT 32 YEARS R/AT NO.155/A RMV EXTENSION VTC, BENGALURU NORTH SADASHIV NAGAR BENGALURU – 560 080 PAN NO:AAFFI0032B …PETITIONER (BY SRI BALRAM R. RAO, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 1(2)(1), BMTC BUILDING 80FT ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU – 560 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39696 WP No. 26541 of 2024 2. ADDITONAL/JOINT/ DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX NATIONAL FACELESS E-ASSESSMENT CENTRE INCOME TAX DEPARTMENT, DELHI 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM DELHI – 110 003. …RESPONDENTS (BY SRI M.DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) CALLING FOR THE RECORDS OF THE PETITIONER’S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEAED TO QUASH AND SET ASIDE THE IMPUGNED NOTICE PASSED UNDER CLAUSE (b) OF SECTION 148A OF THE ACT DATED 24.03.2022 IN DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2021-22/1041438137(1) (ANNEXURE- A), ORDER PASSED UNDER CLAUSE (d) OF SECTION 148A OF THE ACT DATED 01.04.2022 IN DIN AND NOTICE NO ITBA/AST/F/148A/2022-23/ 1042427745(1) (ANNEXURE-B) AS WELL AS NOTICE ISSUED UNDER SECTION 148 OF THE ACT DATED 01.04.2022 IN DIN AND NOTICE NO. ITBA/AST/S/148_1/2022-23/1042428796(1) (ANNEXURE-C) PASSED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2018-19, AND; II) DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE - 3 - HC-KAR NC: 2025:KHC:39696 WP No. 26541 of 2024 PETITIONER’S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER SEC 147 R.W.S. 144 R.W.S 144B OF THE ACT DTD 28.02.2024 IN DIN AND ORDER NO. ITBA/AST/S/147/2023-24/1061682662(1) (ANNEXURE-K) AS WELL AS NOTICE OF DEMAND DTD 28.02.2024 ISSUED UNDER SEC. 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/156/2023-24/1061682789(1) (ANNEXURE-L) AND THE ORDER PASSED UNDER SEC. 271B OF THE ACT DTD 21.08.2024 IN DIN AND ORDER NO ITBA/PNL/F/271B/2024-25/1067833055(1) (ANNEXURE-T) AS WELL AS NOTICE OF DEMAND DATED 21.08.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/PNL/S/156/2024-25/1067827777(1) (ANNEXURE-V) AND THE ORDER PASSED UNDER SECTION 272A(1)(d) OF THE ACT DATED 21.08.2024 IN DIN AND ORDER NO.ITBA/PNL/F/272A(1)(d)/2024-25/1067833231(1) (ANNEXURE-W) AS WELL AS NOTICE OF DEMAND DATED 21.08.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/PNL/S/156/2024-25/1067827779(1) (ANNEXURE-X) AND THE ORDER PASSED UNDER SECTION 270A OF THE ACT DATED 28.08.2024 IN DIN AND ORDER NO ITBA/PNL/F/270A/2024- 25/1068069381(1) (ANNEXURE-Y) AS WELL AS NOTICE OF DEMAND DATED 28.08.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/PNL/S/156/2024-25/1068069594(1) (ANNEXURE-Z) PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2018-19; AND III) A WRIT OF MANDAMUS OR A WRIT IN THE - 4 - HC-KAR NC: 2025:KHC:39696 WP No. 26541 of 2024 NATURE OF MANDAMUS, OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA ORDERING AND DIRECTING THE RESPONDENTS BY THEMSELVES, THEIR SUBORDINATE, SERVANTS AND AGENTS TO WITHDRAW AND CANCEL THE IMPUGNED ORDER PASSED UNDER SECTION 147 R.W.S 144 R.W.S. 144B OF THE ACT DATED 28.02.2024 IN DIN AND ORDER NO. ITBA/AST/S/147/2023-24/1061682662 (1) (ANNEXURE-K) AS WELL AS NOTICE OF DEMAND DATED 28.02.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/156/2023-24/1061682789(1) (ANNEXURE-L) AND THE ORDER PASSED UNDER SECTION 271B OF THE ACT DATED 21.08.2024 IN DIN AND ORDER NO ITBA/PNL/F/271B/2024-25/1067833055(1) (ANNEXURE-T) AS WELL AS NOTICE OF DEMAND DATED 21.08.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/PNL/S/156/2024-25/1067827777(1) (ANNEXURE-V) AND THE ORDER PASSED UNDER SECTION 272A(1)(d) OF THE ACT DATED 21.08.2024 IN DIN AND ORDER NO.ITBA/PNL/F/272A(1)(d)/2024-25/1067833231(1) (ANNEXURE-W) AS WELL AS NOTICE OF DEMAND DATED 21.08.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/PNL/S/156/2024-25/1067827779(1) (ANNEXURE-X) AND THE ORDER PASSED UNDER SECTION 270A OF THE ACT DATED 28.08.2024 IN DIN AND ORDER NO. ITBA/PNL/F/270A/2024-25/1068069381(1) (ANNEXURE-Y) AS WELL AS NOTICE OF DEMAND DATED 28.08.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. - 5 - HC-KAR NC: 2025:KHC:39696 WP No. 26541 of 2024 ITBA/PNL/S/156/2024-25/1068069594(1) (ANNEXURE-Z) PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2018-19; AND IV. RESTRAINING THE RESPONDENTS BY THEMSELVES, THEIR SUBORDINATE, SERVANTS AND AGENTS FROM TAKING ANY ACTION IN FURTHERANCE OR CONSEQUENT TO IMPUGNED ORDER PASSED UNDER SECTION 147 R.W.S 144 R.W.S. 144B OF THE ACT DATED 28.02.2024 IN DIN AND ORDER NO.ITBA/AST/S/147/2023-24/1061682662 (1) (ANNEXURE-K) AS WELL AS NOTICE OF DEMAND DATED 28.02.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/156/2023-24/1061682789(1) (ANNEXURE-L) AND THE ORDER PASSED UNDER SECTION 271B OF THE ACT DATED 21.08.2024 IN DIN AND ORDER NO: ITBA/PNL/F/271B/2024-25/1067833055(1) (ANNEXURE-T) AS WELL AS NOTICE OF DEMAND DATED 21.08.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/PNL/S/156/2024-25/1067827777(1)(ANNEXURE-V) AND THE ORDER PASSED UNDER SECTION 272A(1)(d) OF THE ACT DATED 21.08.2024 IN DIN AND ORDER NO.ITBA/PNL/F/272A(1)(d)/2024-25/1067833231(1) (ANNEXURE-W) AS WELL AS NOTICE OF DEMAND DATED 21.08.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/PNL/S/156/2024-25/1067827779(1) (ANNEXURE-X) AND THE ORDER PASSED UNDER SECTION 270A OF THE ACT DATED 28.08.2024 IN DIN AND ORDER NO ITBA/PNL/F/270A/2024-25/1068069381(1)(ANNEXURE-Y) AS WELL AS NOTICE OF DEMAND DATED 28.08.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. - 6 - HC-KAR NC: 2025:KHC:39696 WP No. 26541 of 2024 ITBA/PNL/S/156/2024-25/1068069594(1) (ANNEXURE-Z) PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2018-19. THIS PETITION, COMING ON FOR ORDERS, 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)/2021-22/1041438137(1) dated 24.03.2022, ITBA/AST/F/148A/2022-23/1042427745(1) dated 01.04.2022, ITBA/AST/S/148_1/2022-23/1042428796(1) dated 01.04.2022, ITBA/AST/S/156/2023-24/1061682789(1) dated 28.02.2024, ITBA/PNL/S/156/2024-25/1067827777(1) dated 21.08.2024, ITBA/PNL/S/156/2024-25/1067827779(1) dated 21.08.2024, ITBA/PNL/S/156/2024-25/1068069594(1) dated 28.08.2024, ITBA/AST/S/156/2023-24/1061682789(1) dated 28.02.2024 and order Nos.ITBA/AST/S/147/2023- 24/1061682662(1) dated 28.02.2024, ITBA/PNL/F/271B/2024- 25/1067833055(1) dated 21.08.2024, ITBA/PNL/F/272A(1)(d)/2024-25/1067833231(1) dated - 7 - HC-KAR NC: 2025:KHC:39696 WP No. 26541 of 2024 21.08.2024, ITBA/PNL/F/270A/2024-25/1068069381(1) dated 28.08.2024, ITBA/AST/S/147/2023-24/1061682662(1) dated 28.02.2024, ITBA/PNL/F/271B/2024-25/1067833055(1) dated 21.08.2024 passed by the respondents – Revenue under Sections 144B, 148, 148A(b), 148A(d), 156, 270A and 271B of the Income Tax Act, 1961. 2. Heard Sri Balaram R. Rao, learned counsel for the petitioner and Sri M. Dilip, 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)/2021-22/1041438137(1) - 8 - HC-KAR NC: 2025:KHC:39696 WP No. 26541 of 2024 dated 24.03.2022, ITBA/AST/F/148A/2022- 23/1042427745(1) dated 01.04.2022, ITBA/AST/S/148_1/2022-23/1042428796(1) dated 01.04.2022, ITBA/AST/S/156/2023- 24/1061682789(1) dated 28.02.2024, ITBA/PNL/S/156/2024-25/1067827777(1) dated 21.08.2024, ITBA/PNL/S/156/2024- 25/1067827779(1) dated 21.08.2024, ITBA/PNL/S/156/2024-25/1068069594(1) dated 28.08.2024 and ITBA/AST/S/156/2023- 24/1061682789(1) dated 28.02.2024 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. - 9 - HC-KAR NC: 2025:KHC:39696 WP No. 26541 of 2024 (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.: 55