- 1 - HC-KAR NC: 2025:KHC:45656 WP No. 24480 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 24480 OF 2025 (T-IT) BETWEEN: LATE. BYRASANDRA EAMARLAPPA KRISHNA MURTHY NO.25/2, VITTALA NIVAS, LAKE ROAD, BYRASANDRA, CV RAMAN NAGAR, BANGALORE-560 093. REPRESENTED BY HIS SPOUSE, SMT. SUMITHRA RANI BANGARPET MUNISWAMY, AGED ABOUT 52 YEARS, W/O LATE BYRASANDRA EAMARLAPPA KRISHNA MURTHY, NO.6/4B, KRISHNAMURTHY KANASU, 5TH FLOOR, 2ND CROSS, LAKE ROAD, NEAR CHOWDESHWARI TEMPLE, BYRASANDRA, CV RAMAN NAGAR BANGALORE – 560 093. …PETITIONER (BY SRI. RAVI SHANKAR S V.,ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 4(2)(1), BANGALORE – 560 095. 2. NATIONAL FACELESS ASSESSMENT CENTRE, REPRESENTED BY ADDITIONAL/ JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI – 110 003. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45656 WP No. 24480 of 2025 OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER PASSED U/S 143(3) R.W.S 144B DATED 04/03/2025 BEARING DIN- ITBA/AST/S/143(3)/2024-25/1074008284(1) PASSED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2023-24 HEREIN MARKED AS ANNEXURE - A. 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 certiorari quashing the order passed U/s 143(3) 144B dated 04/03/2025 bearing DIN: ITBA/AST/S/143(3)/2024- 25/1074008284(1) passed by the Respondent No.2 for the assessment year 2023-24 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated: 04/03/2025 issued u/s 274 r.w.s 270A of the Act bearing DIN and Notice No. ITBA/PNL/S/270A/2024- 25/1074008625(1), by the Respondent No.2 for the assessment year 2023-24 herein marked as Annexure - A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 04/03/2025 issued u/s 274 r.w.s 272A(1) (d) of the Act bearing DIN and Notice No. ITBA/PNL/S/272A(1)(d)_FL/2024-25/1074007598(1) by the Respondent No.2 for assessment year 2023-24 herein marked as Annexure- A2. - 3 - HC-KAR NC: 2025:KHC:45656 WP No. 24480 of 2025 iv) 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 – revenue and perused the material on record. 3. A perusal of the material on record will indicate that the petitioner – Smt.Sumithra Rani Bangarpet Muniswamy is the widow of late Byrasandra Eamarlappa Krishna Murthy, who said to have expired on 18.07.2023 leaving behind the petitioner, who succeed to his estate as his heir and legal representative. The petitioner having filed returns before the respondents, the respondents proceeded to initiate the impugned proceedings and passed the impugned order at Annexure-A dated 04.03.2025 as against the petitioner’s husband late Byrasandra Eamarlappa Krishna Murthy and as such, the petitioner is before this Court by way of the present petition interalia contending that the impugned proceedings, orders, notices etc., were passed against her deceased husband are illegal, void, invalid, non est and void ab- initio in view of the following judgments of this Court and other Courts; - 4 - HC-KAR NC: 2025:KHC:45656 WP No. 24480 of 2025 (i) Sri.Late Someshwar Rao Chilukuri vs. Income Tax Officer – W.P.No.28677/2024 Dated 09.01.2025; (ii) Mrs.Vanitha Gopal Shetty vs. Assistant Commissioner of Income – tax, Circle 26(1), Mumbai – W.P.No.19840/2019 dated 05.07.2021; (iii) Urmila Saxena vs. Central Board of Direct Taxes – (2024) 159 taxmann.com 6 (Madhya Pradesh); (iv) Sumit Balkrishna Gupta vs. Assistant Commissioner of Income-tax, Circle (16(2), Mumbai – (2019) 103 taxmann.com 188 (Bombay). 4. Per contra, learned counsel for the respondents – revenue 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 petitioner, the petitioner’s husband – the original assessee Byrasandra Eamarlappa Krishna Murthy having expired on 18.07.2023, the impugned proceedings, orders passed as against the late husband of the petitioner are clearly illegal, void, invalid, non est and void ab- initio as held by this Court in the aforesaid judgments and the recent judgment of the Apex Court referred to supra. 6. In the result, I pass the following:- - 5 - HC-KAR NC: 2025:KHC:45656 WP No. 24480 of 2025 ORDER (i) Petition is hereby allowed. (ii) The impugned order at Annexure-A dated 04.03.2025 passed by the 2nd respondent is hereby set aside and penalty notices at Annexures-A1 and A2 both dated 04.03.2025 issued by the 2nd respondent are hereby quashed. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.