SYED HUMAYUN vs. ASSISTANT COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 18633 OF 2026 (T-IT) BETWEEN:

SYED HUMAYUN AGED ABOUT 67 YEARS, S/O SYED NOOR MUHAMMAD, FLAT NO. D203, 2ND FLOOR, SAF SNOWDROPS APARTMENT, KONANAKUNTE CROSS, BANGALORE 560062 PAN ABEPH2795Q …PETITIONER (BY SRI. RAVI SHANKAR S V.,ADVOCATE) AND:

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA

MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110003

THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE U/S 148 OF THE ACT, DATED 29/06/2021 (DIGITALLY

SIGNED ON 30/06/2021) ITBA/AST/S/148/2021-22/1033843923(1), ISSUED BY 2015-16 HEREIN MARKED AS ANNEXURE - A. II) QUASHING THE NOTICE U/S 148A(B) OF THE ACT, 23/05/2022 ITBA/COM/F/17/2022-23/1043117346(1), ISSUED BY 2015-16 HEREIN MARKED AS ANNEXURE-A1. III) QUASHING THE ORDER U/S 148A(D) OF THE ACT, 27/07/2022, ITBA/COM/F/17/2022-23/1044152103(1) ISSUED BY 2015-16 HEREIN MARKED AS ANNEXURE A2. IV) QUASHING THE NOTICE U/S 148 OF THE ACT DATED 27/07/2022 ITBA/COM/F/17/2022- 23/1043981859(1) ISSUED BY THE RESPONDENT NO.1 MARKED AS ANNEXURE A3.V) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE INTIMATION LETTER DATED 28/07/2022 FOR NOTICE U/S 148 OF THE ACT ITBA/AST/S/91/2022- 23/1044211550(1), ISSUED BY THE RESPONDENT NO.1 MARKED AS ANNEXURE - A4.VI) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT

OF CERTIORARI QUASHING THE ORDER PASSED U/S 147 R.W.S 144, 1448 DATED 08/05/23023 BEARING ITBA/AST/S/147/2023-24/1052661214(1) PASSED NO.2 ANNEXURE A5.VII) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY NOTICE U/S 274 R.W.S 271(1)(C) OF THE ACT DATED 08/05/23023 BEARING ITBA/PNL/S/270A/2023-24/1052661371(1), NO.2 ANNEXURE - A6.VIII) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY ORDER U/S 271(1)(B) OF DIN 01/03/2024 ACT ITBA/PNL/F/271(1)(B)/2023-24/1061851200(1), ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE - A7.IX) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER PASSED U/S 271(1)(C) OF THE ACT DATED 07/03/2024 NO.ITBA/PNL/F/271(1)(C)/2023-24/1062176267(1) NO.3 ANNEXURE - A8.X) ISSUE AN APPROPRIATE WRIT, ORDER OR DIRECTION, DECLARING THAT SECTION

147A OF THE ACT IS ULTRA VIRES THE CONSTITUTION OF INDIA AND CONSEQUENTLY STRIKE DOWN THE SAME, ENCLOSED AND MARKED AS ANNEXURE - A9.XI) AND PASS SUCH OTHER ORDERS AS THIS HON'BLE COURT DEEMS FIT AND PROPER IN THE INTEREST OF JUSTICE AND EQUITY.GRANT AN INTERIM ORDER TO STAY THE OPERATION OF THE NOTICE U/S 148 OF THE ACT, DATED 29/06/2021 (DIGITALLY SIGNED ON 30/06/2021) BEARING DIN NO ITBA/AST/S/148/2021-22/1033843923(1), ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE - A.B) STAY THE OPERATION OF THE NOTICE U/S 148A(B) OF THE ACT, 23/05/2022 NO ITBA/COM/F/17/2022-23/1043117346(1), ISSUED BY 2015-16 HEREIN MARKED AS ANNEXURE A1.C) STAY THE OPERATION OF THE ORDER U/S 148A(D) OF THE ACT, 27/07/2022, ITBA/COM/F/17/2022-23/1044152103(1) ISSUED BY 2015-16 HEREIN MARKED AS ANNEXURE A2.D) STAY THE OPERATION OF THE NOTICE U/S 148 OF THE ACT 27/07/2022 ITBA/COM/F/17/2022-23/1043981859(1) ISSUED BY 2015-16 HEREIN MARKED AS ANNEXURE A3.E) STAY THE OPERATION OF THE INTIMATION LETTER DATED

28/07/2022 FOR THE NOTICE U/S 148 OF THE ACT ITBA/AST/S/91/2022- 23/1044211550(1) ISSUED BY THE RESPONDENT NO.1 MARKED AS ANNEXURE - A4.F) STAY THE OPERATION OF THE ORDER PASSED U/S 147 R.W.S 144, 144B 08/05/23023 ITBA/AST/S/147/2023-24/1052661214(1) ISSUED BY THE RESPONDENT NO.3 FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE A5.G) STAY THE OPERATION OF THE PENALTY NOTICE U/S 274 R.W.S 270A OF THE ACT DATED 08/05/2023 BEARING DIN NO.ITBA/PNL/S/270A/2023-24/1052661371(1) BY THE RESPONDENT NO.3 FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE - A6.H) STAY THE OPERATION OF THE PENALTY ORDER U/S 271(1)(B) OF THE ACT DATED 01/03/2024 BEARING DIN NO. ITBA/PNL/F/271(1)(B)/2023-24/1061851200(1) BY THE RESPONDENT NO.3 FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE - A7.I) STAY THE OPERATION OF THE PENALTY ORDER U/S 271(1)(C) OF THE ACT DATED 07/03/2024 BEARING DIN NO. ITBA/PNL/F/271(1)(C)/2023-24/1062176267(1) NO.3 ANNEXURE - A8.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B-GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

ORAL ORDER

The petitioner is aggrieved by the Notice under Section 148 of the Income Tax Act, 1961 [for short, the Act’] and other order/notices1. The details of the impugned Show Cause Notice and the subsequent Order/Notices are as follows: Sl. No. Notices/ Orders Date Provisions of Income Tax Act, 1961 Annexures

29.06.2021

Show Cause 23.05.2022 148A[b] A1

Order 148A[d] A2

Intimation letter for under Section 148 of the Act 28.07.2022 - A4

1 The petitioner has challenged the validity of Section 147A of the Act. However, the petitioner is restricting the petition for redressal of its grievance with the impugned notices/order.

Re- assessment Order 147 r/w/s 144, 144B A5

r/w/s. A6

Order 01.03.2024 271(1)(b) A7

Order 07.03.2024 A8

The impugned Show Cause Notice and the subsequent Order/ Notice are for the Assessment Year 2015-16. The question for consideration is whether the Notice under Section 148 of the Act for this Assessment Year after 01.04.2021 could be sustained in view of the concession made by the Revenue with the Apex Court in the ‘Union of India and Others v. Rajeev Bansal’2.

There is also the fact that enquiry under Section 148A of the Act is after the issuance of notice under Section 148 of the Act, but this aspect will not be germane for the assessment year 2015-16. Insofar as this assessment year the question of Notice under Section 148 of the Act being issued after 01.04.2021

2 [2024] SCC Online SC 2693

has come up for consideration before a Division Bench of this Court in ‘Income Tax Officer, Ward- 6[3][1] and Others v. Venkatala Iyappa Rajanna’3. The Division Bench, referring to the afore decision of the Apex Court, has opined that in view of the concession made by the Revenue, the reassessment proceedings commenced with the Notices under Section 148 for the Assessment Year 2015-16 after 01.04.2021 must be dropped.

Crucially, in the present case, the Notices under Section 148 of the IT Act are issued on 29.06.2021 and 27.07.2022. Therefore, the afore decision must be applied, and because the petition is being disposed of based on this decision, it must be observed that the issues canvassed otherwise by the petitioner is not examined and are left open. Hence the following:

3 2025 SCC OnLine Kar 25214

ORDER

The writ petition is allowed quashing the following subject to the observation as aforesaid. Sl. No. Notices/ Orders Date Provisions of Income Tax Act, 1961 Annexures

29.06.2021

Show Cause 23.05.2022 148A[b] A1

Order 148A[d] A2

Intimation letter for under Section 148 of the Act 28.07.2022 - A4

Re- assessment Order 147 r/w/s 144, 144B A5

r/w/s. A6

Order 01.03.2024 271(1)(b) A7

Order 07.03.2024 A8

Sd/- (B M SHYAM PRASAD) JUDGE