GEETA RAMAKRISHNA HEGDE vs. PRINCIPAL COMMISSIONER OF INCOME TAX

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WP/103681/2025HC KarnatakaKAHC02011383202522 September 2025Bench: SURAJ GOVINDARAJ4 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the writ petition. It issued a writ of certiorari quashing the Assessment Order dated 29.10.2023 passed under Sections 147, 144, and 144B of the IT Act by Respondent No. 3 under the Faceless Assessment Scheme. Consequently, the demand notice dated 29.10.2023 for AY 2016-17 and the attachment notice/garnishee order dated 28.03.2025 were also quashed. The Court noted that the issue raised by the petitioner regarding the authority issuing the notice was seized by the Hon'ble Apex Court in SLP No. 27736/2023 in Union of India vs. Suryalakshmi Cotton Mills. The parties were directed to be bound by the decision of the Apex Court in that case and act accordingly. The Court did not expressly leave any issue undecided.

What were the facts?

The petitioner, Geeta Ramakrishna Hegde, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petitioner sought to quash an assessment order dated 29/10/2023 passed under Sections 147, 144, and 144B of the Income Tax Act, 1961, by Respondent No. 3 (an Assessing Officer under the Faceless Assessment Scheme). The petitioner also sought directions to allow her to file Income Tax Returns for Assessment Year (AY) 2016-17 and to make a fresh assessment with proper opportunity. The primary grievance was that a notice was issued by a Faceless Authority instead of the Assessing Officer.

What were the issues?

1. Whether the Assessment Order dated 29/10/2023, passed under Sections 147, 144, and 144B of the Income Tax Act, 1961, by Respondent No. 3 under the Faceless Assessment Scheme (FAS), is liable to be quashed. The petitioner argued that the notice was issued by an Assessing Officer rather than a Faceless Authority, which was the basis of her grievance. The revenue's contentions are not explicitly recorded in the judgment. 2. Whether the petitioner should be afforded an opportunity to file Income Tax Returns for AY 2016-17 and for a fresh assessment to be made. The petitioner sought this relief to ensure a proper assessment with adequate opportunity. The revenue's contentions on this issue are not recorded.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC-D:12842 WP No. 103681 of 2025

IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 22ND DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 103681 OF 2025 (T-IT)

BETWEEN:

GEETA RAMAKRISHNA HEGDE AGED 55 YEARS, OCCUPATION: HOUSEHOLD R/O 135, MELINKERE, HALAGERI GRAM – 581 355 KODKANI HOBLI, SIDDAPUR TALUK, UTTARA KANNADA DISTRICT (KARWAR) KARNATAKA STATE PAN: AAFEPH5017D EMAIL: HEGDEGEETA4231@GMAIL.COM MOBILE: 9481869890 … PETITIONER

(BY SRI. MANOJ D. PUKALE AND SRI PRAKASH R. BADIGER, ADVOCATES)

AND:

1.

PRINCIPAL COMMISSIONER OF INCOME TAX C.R BUILDING, NAVANAGAR, HUBBALLI – 580 025 DISTRICT: DHARWAD EMAIL:HUBLI.OCIT@INCOMETAX.GOV.IN MOBILE: 9969236107 8762302977 LL: 0836 2221823, 2225009 AND 2951007

2.

INCOME TAX OFFICER WARD 1, KAMAT PLAZA, TSS ROAD, SIRSI – 581 401 DISTRICT: UTTARA KANNADA (KARWAR)

Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad

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HC-KAR NC: 2025:KHC-D:12842 WP No. 103681 of 2025

EMAIL: SIRSI.ITO@INCOMETAX.GOV.IN TEL: 08384 224092

3.

ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, ASSESMENT UNIT INCOME TAX DEPARTMENT O/O ADDITIONAL COMMISIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE C-BLOCK, 4TH FLOOR, S.P.M. CIVIC CENTRE, NEW DELHI – 110 001 EMAIL DELHI: ADDICIT.NFAC@INCOMETAX.GOV.IN TEL: 011-23221459 9013853810

4.

CHEIF COMMISSIONER OF INCOME TAX CCIT-1 PANAJI AAYAKAR BHAVAN, PLOTS NO.5, 2ND FLOOR, EDC COMPLEX, PATTO, PANAJI – 403 001 (PR. CCIT REGION KARNATAKA AND GOA)

5.

ASSISTANT DIRECTOR OF INCOME TAX, CPC, CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT ELECTRONI CITY POST OFFICE, BENGALURU – 560 100 CALL CENTRE: 1800 103 0025, 1800 419 0025 … RESPONDENTS

(BY SRI. THIRUMALESH, ADVOCATE FOR R1 TO R5)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI TO SET ASIDE TO CANCEL THE ASSESSMENT ORDER DATED 29/10/2023 IN ANNEXURE-S PASSED SS.147 R.W.S.144 R.W.S.144B OF IT ACT BY R-3, UNDER FAS VIDE DIN AND DOCUMENT NO. ITBA/AST/S/147/2023-24/1057478362(1) AND ETC.

THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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HC-KAR NC: 2025:KHC-D:12842 WP No. 103681 of 2025

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)

1.

The Petitioner is before this Court seeking for the following reliefs: a. Issue Writ of Certiorari to set aside to cancel the Assessment Order dated 29/10/2023 in Annexure ‘S’ passed Ss.147 r.w.S.144 r.w.S.144B of IT Act by R-3 under FAS vide DIN & Document No.ITBA/AST/S/147/2023-24/1057478362(1);

b. Issue writ of Mandamus or direction in the nature of Writ to R-1, R-2 and R-5 to afford Petitioner opportunity to file the Income tax Returns for AY 2016-17 make separate fresh Assessment with proper opportunity.

c. Pass such order/s direction or a Writs as this Honourable Court deems fit with costs.

2.

The only grievance of the petitioner-herein is that instead of the Faceless Authority notice has been issued by the Assessing Officer. This issue is seized off by the Hon’ble Apex Court in Slp No.27736/2023 in Union of India vs. Suryalakshmi Cotton Mills. 3. In that view of the matter, the relief which has been sought are required be granted, as such I pass the following;

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HC-KAR NC: 2025:KHC-D:12842 WP No. 103681 of 2025

ORDER i. The writ petition is allowed. ii. A certiorari is issued. The Assessment Order dated 29.10.2023 passed Ss.147 r.w.S.144 r.w.S.144B of IT Act by respondent No.3 under FAS vide DIN & Document No.ITBA/AST/S/147/2023 24/ 1057478362 (1) at Annexure-S is quashed. iii. Consequently, the demand notice dated 29.10.2023 for the AY 2016-17 at Annexure-T as also the attachment Notice/Garnishee Order dated 28.03.2025 at Annexure-V are quashed. iv. The parties would be bound by the decision of the Hon’ble Apex Court in Slp No.27736/2023 in Union of India vs. Suryalakshmi Cotton Mills and act accordingly. Sd/- (SURAJ GOVINDARAJ) JUDGE

SR List No.: 5 Sl No.: 7

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