KONDALAHALLI CHANNABASAPPA NAGARAJA SON OF CHANNABASAPPA K vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

PDF · subscribers
WP/100943/2025HC KarnatakaKAHC02002436202508 December 2025Bench: M.NAGAPRASANNA3 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the unsigned sanction dated March 29, 2024, issued under Section 151 of the Income Tax Act, 1961, for AY 2020-21, and the notice dated March 29, 2024, issued under Section 148 of the Act for the same assessment year, were issued outside the scope of Section 151A of the Act. The Court found that the grounds raised in the present petition were identical to those considered in a previous writ petition (W.P.No.28182/2024) which was disposed of on August 28, 2025. Consequently, the Court decided to dispose of the present petition on similar lines. The unsigned sanction and the notice were quashed and obliterated, along with all further proceedings initiated pursuant to them. Liberty was reserved for the revenue to revive the petition if the Apex Court rules in their favour in a pending matter. The petition was allowed to the extent of quashing the impugned orders and notices, with contentions of both parties, except those noted, remaining open for consideration if revival becomes necessary.

What were the facts?

The petitioner, Kondalahalli Channabasappa Nagaraja, an assessee, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petition sought to quash an unsigned sanction dated March 29, 2024, issued under Section 151 of the Income Tax Act, 1961, for Assessment Year 2020-21. This sanction was accorded by Respondent No. 2, the Principal Commissioner of Income Tax. Additionally, the petitioner sought to quash a notice dated March 29, 2024, issued under Section 148 of the Act for the same assessment year by Respondent No. 1, the Assistant Commissioner of Income Tax. The procedural history indicates that the grounds raised in this petition were identical to those considered in a previous writ petition (W.P.No.28182/2024) disposed of on August 28, 2025.

What were the issues?

1. Whether the unsigned sanction dated 29.03.2024, accorded under Section 151 of the Income Tax Act, 1961, for the Assessment Year 2020-21, and the consequential notice dated 29.03.2024 issued under Section 148 of the Act, are liable to be quashed? (Question of law and mixed fact and law, turning on Section 151 and Section 148 of the Income Tax Act, 1961). Assessee's contentions: The petitioner argued that the grounds raised in the present petition were identical to those considered and decided by this Court in W.P.No.28182/2024 and connected matters, disposed of on 28.08.2025. Therefore, the petition should be disposed of on the same lines. Revenue's contentions: The judgment does not record any specific contentions made by the revenue in this particular order, other than their appearance through counsel.

Which sections of the Income-tax Act were involved?

Section 151,Section 148,Section 151A

AI-generated summary — verify with the full judgment below

- 1 -

HC-KAR NC: 2025:KHC-D:17556 WP No. 100943 of 2025

IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 8TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 100943 OF 2025 (T-IT) BETWEEN:

KONDALAHALLI CHANNABASAPPA NAGARAJA SON OF CHANNABASAPPA K., AGED ABOUT 56 YEARS, SARASWATHI NILAYA, NO. 5,6,7, KINGS STREET, OLD TOWN, VEERABHADRESHWARA TEMPLE, CHALLAKERE, CHITRADURGA – 577 522. …PETITIONER (BY SRI. HEMANT PAI AND

SMT. LOCHANA S. BABU & SHASHANK S HEGDE, ADVOCATES)

AND:

1.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HUBBALLI, C R BUILDING, NAVANAGAR, HUBBALLI – 580 025. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL, PANAJI, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU – 560 001. …RESPONDENTS (BY SRI. M. THIRUMALESH AND SMT. ROOPA, ADVOCATES)

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 UNSIGNED SANCTION DATED 29.03.2024 ACCORDED UNDER SECTION 151 OF THE ACT FOR THE ASSESSMENT YEAR 2020-21 BY THE RESPONDENT NO. 2 BEARING DIN AND NOTICE NO. ITBA/AST/S/118/2023-24/1063645031(1) HEREIN MARKED AS ANNEXURE – A AND ETC.,

THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench, Dharwad

- 2 -

HC-KAR NC: 2025:KHC-D:17556 WP No. 100943 of 2025

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

The petitioner - Assessee is before this Court seeking quashment of the unsigned sanction dated 29.03.2024 accorded under Section 151 of the Act for the AY-2020-21 by respondent No.1 vide Annexure-A and the notice dated 29.03.2024 issued under Section 148 of the Act for the AY-2020-21 by respondent Annexure-A1. 2. Heard Sri Hemanth Pai, Sri Lochana S.Babu & Shashank S.Hegde, learned counsels for the petitioner and Sri Thirumalesh & Smt Roopa, learned counsels 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:

- 3 -

HC-KAR NC: 2025:KHC-D:17556 WP No. 100943 of 2025

ORDER (i) The unsigned sanction dated 29.03.2024 accorded under Section 151 of the Act for the AY-2020-21 vide Annexure-A and the notice dated 29.03.2024 issued under Section 148 of the Act for the AY-2020-21 Annexure-A1, 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. (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 VNP/CT-ASC List No.: 1 Sl No.: 137

More judgments on Section 151

All 4,323 judgments and leading authorities on Section 151 →

Recent GST High Court judgments

Search GST case law →