Full Judgment
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33012 OF 2025 (T-IT) BETWEEN: SRI DODDAIAH NAGARAJA, S/O SRI DODDAIAH, AGED ABOUT 52 YEARS, RESIDING AT NO. 40/1, 1ST MAIN, 4TH CROSS, B. K NAGAR, YESHWANTHPUR, BANGALORE-560022, PAN: AJNPN1305K. …PETITIONER (BY SRI ANNAMALAI S.,ADVOCATE) AND:
1. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, REP. BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX/INCOME-TAX OFFICER, INCOME-TAX DEPARTMENT, Digitally signed by
HEMALATHA A MINISTRY OF FINANCE, ROOM NO.401, Location: HIGH 2ND FLOOR, E-RAMP, COURTOF JAWAHARLAL NEHRU STADIUM, KARNATAKA DELHI-110 003.2. THE INCOME TAX OFFICER, OFFICE OF THE INCOME TAX OFFICER, WARD 1 AND TPS TUMKUR, AAYAKAR BHAVAN, RAMAKRISHNA NAGAR, KUNIGAL ROAD, TUMKUR-572103, KARNATAKA 2.
3. THE CHIEF COMMISSIONER OF INCOME TAX, BANGALORE-1, C.R.BUILDING, QUEENS ROAD, BENGALURU-560 001. -2- …RESPONDENTS (BY SRI E I SANMATHI, ADVOCATE) THIS WRIT PETITION 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 ASSESSMENT ORDER PASSED UNDER SECTION 147 RWS 144 RWS 144B OF THE ACT DATED
(1) ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT
YEAR 2017-18 HEREIN MARKED AS ANNEXURE A1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, the petitioner seeks the following reliefs: "i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed under section 147 rws 144 rws 144B of the Act dated assessment year 2017-18 herein marked as Annexure 'A1'.
(ii) Issue a writ of Certiorari or direction in the nature of a assessment year 2017-18 herein marked as Annexure 'A2'.
(iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated -3- DIN & Notice No. ITBA/AST/S/156/2024-25/1071504527(1) issued by the Respondent no. 1 for the assessment year 2017-18 marked as Annexure 'A3'.
iv)Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Rectification order dated bearing DIN No. ITBA/REC/S/154-_1/2024-25/1071898990
(1) issued by the Respondent no. 1 for the assessment year 2017-18 marked as Annexure 'A4'. v) Issue a writ of Certiorari or direction in the nature of a assessment year 2017-18 herein marked as Annexure 'A5'.
vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under section 272A(1)(d) of the Act dated 12/06/2025 bearing DIN No. ITBA/PNL/F/272A(1)(d)/2024-26/1076972283 (1) issued by the Respondent No. 1 for the assessment year 2017-18 marked as Annexure 'A6'. vii) Issue a writ of Certiorari or direction in the nature of a assessment year 2017-18 herein marked as Annexure 'A7'. -4- vili) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated DIN No. ITBA/PNL/S/156/2025-26/1076966753(1) issued by the Respondent no. 1 for the assessment year 2017-18 marked as Annexure 'AS'. ix) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under section 271B of the Act dated 16/06/2025 bearing DIN No. ITBA/PNL/F/2718/2025-26/1077048331(1) issued by the Respondent No. 1 for the assessment year 2017-18 marked as Annexure 'A9'. x) Issue a writ of Certiorari or direction in the nature of a assessment year 2017-18 herein marked as Annexure 'A10'. xi) Issue a writ of certiorari quashing the demand notice dated Issue a writ of Certiorari or direction in the nature of a DIN No. ITBA/PNL/S/156/2025-26/1077046669(1) issued by the Respondent no. 1 for the assessment year 2017-18 marked as Annexure 'A11'. -5- xii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under section 271F of the Act dated 16/06/2025 bearing DIN No. ITBA/PNL/F/271F/2025-26/1077048604(1) issued by the Respondent No. 1 for the assessment year 2017-18 marked as Annexure 'A12'. xiii) Issue a writ of Certiorari or direction in the nature of a assessment year 2017-18 herein marked as Annexure 'A13'. xiv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated DIN No. ITBA/PNL/S/156/2025- 26/1077046708(1) issued by the Respondent no. 1 for the assessment year 2017-18 marked as Annexure 'A14'. xv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under section 271B of the Act dated 16/06/2025 bearing DIN No. ITBA/PNL/F/271A/2025-26/1077048504(1) issued by the Respondent No. 1 for the assessment year 2017-18 marked as Annexure 'A15'. xvi) Issue a writ of Certiorari or direction in the nature of a -6- assessment year 2017-18 herein marked as Annexure 'A16'. xvil)Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated DIN No. ITBA/PNL/S/156/2025-26/1077046700(1) issued by the Respondent no. 1 for the assessment year 2017-18 marked as Annexure 'A17'. xviii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under section 271AAC(1) of the Act dated 17/06/2025 bearing DIN No. ITBA/PNL/F/271AAC(1)/2025-26/1077133293(1) issued by the Respondent No. 1 for the assessment year 2017-18 marked as Annexure 'A18'.
xix) Issue a writ of Certiorari or direction in the nature of a assessment year 2017-18 herein marked as Annexure 'A19'. xx) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated -7- ITBA/PNL/S/156/2025-DIN No. 26/1077133388(1) issued by the Respondent no. 1 for the assessment year 2017-18 marked as Annexure 'A20'.
xxi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Enquiry u/s 148A(a) dated ITBA/AST/F/17/2023-24/1059668304 (1) issued by the Respondent No. 2 for the assessment year 2017-18 marked as Annexure 'B1'.
xxii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated bearing DIN No. ITBA/AST/F/148A(SCN)/2023- assessment year 2017-18 marked as Annexure 'B2'. xxiii) 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 07/03/2024 bearing DIN No. ITBA/AST/F/148A/2023-24/1062192431 (1) issued by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure 'B3'.
xxiv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 07/03/2024 issued under section 148 of the Act bearing DIN & Notice No. ITBA/AST/S/148_1/2023-24/1062194539 (1) issued by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure 'B4'. -8-
xxv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval issued u/s 151 of the Act dated 06/03/2024 bearing DIN No. ITBA/AST/S/118/2023-24/1062076463 (1) Issued by the Respondent No. 3 for the assessment year 20167-18 herein marked as Annexure 'C'. xxvi) 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 - 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. -9-
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:
ORDER
(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.
(iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. - 10 -
(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, A11, A12, A13, A14, A15, A16, A17, A18, A19, A20, B1, B2, B3, B4 and C dated 23.12.2024, 23,12,2024, 23,12,2024, 06.01.2025, 06.01.2025, - 11 - 12.06.2025, 12.06.2025, 12.06.2025, 16.06.2025, 16.06.2025, 16.06.2025, 16.06.2025, 16.06.2025, 16.06.2025, 16.06.2025, 16.06.2025, 16.06.2025, 17.06.2025, 17.06.2025, 17.06.2025, 12.01.2024, 13.02.2024, 07.03.2024, 07.03.2024 and 06.03.2024, 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 CM List No.: 2 Sl No.: 15