- 1 - HC-KAR NC: 2026:KHC:31461 WP No. 8622 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 8622 OF 2026 (T-IT) BETWEEN: SANDHYA RANI BELEL, 8-511, NATASHA GOLF VIEW APARTMENTS, NEW RING ROAD, DOMLUR, BENGALURU 560071. SINCE DECEASED REPRESENTED BY APARNA BELEL, D/O HIRALAL BELEL, AGED ABOUT 46 YEARS, R/AT WHITESTONE FLORENSO, HUSKUR VILLAGE, BEHIND BRIGADE GOLDEN TRIANGLE. BIDARAHALLI HOBLI, BENGALURU EAST, BENGALURU - 560049. …PETITIONER (BY SRI. BALRAM R RAO., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD-1(2) (1) BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU 560095. Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:31461 WP No. 8622 of 2026 2. ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI II FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110003. …RESPONDENTS (BY SRI.M. DILIP., ADVOCATE A/W SRI. VINAYAK G. PANDIT., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-DIRECT UNDER ARTICLE 226 AND 227 CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED BY THE 1ST RESPONDENT UNDER SECTION 147 R.W.S 144 OF THE ACT DATED 29.01.2024 IN DIN AND ORDER NO. ITBA/AST/S/147/2023-24/1060193959 (1) ANNEXURE- G FOR THE ASSESSMENT YEAR 2016 - 17; DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148A(B) OF THE ACT DATED 16.01.2023 IN DIN AND NOTICE NO. - 3 - HC-KAR NC: 2026:KHC:31461 WP No. 8622 of 2026 ITBA/AST/F/148A(SCN)/2022-23/1048740943(1) AT ANNEXURE B AS WELL AS THE IMPUGNED ORDER PASSED UNDER SECTION 148A(D) OF THE ACT DATED 28.02.2023 DTD 28.02.2023 IN DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1050190765(1) AT ANNEXURE - D PASSED BY THE 1ST RESPONDENT FOR THE AY 2016-17; DIRECT 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 OF THE ACT DATED 29.01.2024 IN DIN ORDER NO. ITBA/AST/S/147/2023-24/1060193959 (1) ANNEXURE- G FOR THE ASSESSMENT YEAR 2016-17; DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PROHIBITING AND RESTRAINING THE RESPONDENTS BY THEMSELVES, THEIR SUBORDINATE, SERVANTS AND AGENTS FROM TAKING ANY ACTION IN FURTHERANCE OR CONSEQUENT TO IMPUGNED ORDER PASSED BY THE 1ST RESPONDENT UNDER SECTION 147 R.W.S 144 OF THE ACT DATED 29.01.2024 IN DIN AND ORDER NO. ITBA/AST/S/147/2023-24/1060193959 (1) ANNEXURE- G FOR THE ASSESSMENT YEAR 2016-17. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 4 - HC-KAR NC: 2026:KHC:31461 WP No. 8622 of 2026 CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner is the daughter of Ms. Sandhya Rani Belel – the assessee. The petitioner is aggrieved by the Assessment Order dated 29.01.2024 [Annexure-G] under Section 144 of the Income Tax Act, 1961 [for short, ‘the Act’] which is for the assessment year 2016-17. Sri Balram R Rao, the learned counsel for the petitioner, submits that this Court will have to intervene on the short ground that the assessment proceedings are begun against a deceased assessee. Sri Balram R Rao, to support the petitioner’s prayer, submits that the assessee has died on 18.08.2017 and the assessment proceedings are begun with issuing a notice under Section 148A[b] of the Act on 16.01.2023. Sri M Dilip, the learned standing counsel for the respondents, cannot counter these two crucial circumstances. Hence, this Court - 5 - HC-KAR NC: 2026:KHC:31461 WP No. 8622 of 2026 must intervene answering the question in favour of the petitioner, and hence the following. ORDER [a] The petition is allowed. [b] The impugned Assessment Order dated 29.01.2024 [Annexure-G] is quashed with liberty to the Revenue to proceed against the legal representatives of the deceased, if permissible in law. Sd/- (B M SHYAM PRASAD) JUDGE AN/-