M/S H M TOWERS PVT LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

PDF · subscribers
WP/14767/2024HC KarnatakaKAHC01028510202428 August 2025Bench: M.NAGAPRASANNA6 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the grounds projected in the present petitions are identical to those considered in a previous case, W.P.No.28182/2024 and connected matters, disposed of on 28.08.2025. Consequently, the reasoning in that earlier judgment applies to the current cases. The Court ordered that the impugned notices bearing specific DINs issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated, and all further proceedings initiated pursuant to these notices, as challenged in the petitions, are quashed. The revenue is granted liberty to revive the petitions if the Apex Court holds in its favour in a pending matter. Contentions of both parties, except those noted, remain open for consideration if revival becomes necessary. The petitions are allowed to the extent indicated.

What were the facts?

The petitioners, M/s. Komarla Hatcheris (WP No. 8128/2023) and M/s. H.M. Towers Pvt. Ltd. (WP No. 14767/2024), are assessees challenging notices issued by the revenue under Section 148 of the Income Tax Act, 1961, and related orders under Section 148A. The assessment year in dispute for both is 2017-18. WP No. 8128/2023 challenges a notice dated 29.03.2023. WP No. 14767/2024 challenges a notice dated 29.03.2024, an order dated 29.03.2024 under Section 148A(d), an order dated 05.02.2024 under Section 148A(d), and an order dated 16.03.2024 under Section 148A(b). The petitions were filed under Articles 226 and 227 of the Constitution of India.

What were the issues?

1. Whether the impugned notices and orders issued under Section 148 and Section 148A of the Income Tax Act, 1961, for the assessment year 2017-18 are liable to be quashed. Assessee's contention: The grounds projected in these petitions are identical to those considered by the High Court in W.P.No.28182/2024 and connected matters, disposed of on 28.08.2025. Therefore, the petitions should be disposed of on the same lines. Revenue's contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 151A

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP No. 8128 of 2023
WP No. 14767 of 2024

Read from the judgment's own cause title. This page is filed under one of them.

- 1 -

HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 8128 OF 2023 (T-IT) C/W WRIT PETITION NO. 14767 OF 2024 (T-IT)

IN WP No. 8128/2023 BETWEEN:

M/S. KOMARLA HATCHERIES NO.377/61, 2ND FLOOR 43RD CROSS, 9TH MAIN, JAYANAGAR 5TH BLOCK, BENGALURU – 560 041 REPRESENTED BY ITS PARTNER SRI NAVEEN KUMAR PASUPARTHY AGED ABOUT 54 YEARS S/O P.S.NANDA KUMAR FORMED UNDER INDIAN PARTNERSHIP ACT, 1932. …PETITIONER (BY SRI TATA KRISHNA, ADVOCATE) AND:

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1(4) CENTRAL REVENUE BUILDING QUEEN’S ROAD BENGALURU – 560 001. …RESPONDENT (BY SRI Y.V.RAVI RAJ AND SRI M.DILIP, ADVOCATES)

Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA

- 2 -

HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 of 2024

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED NOTICE UNDER SECTION 148 OF THE IT ACT, BEARING DIN ITBA/AST/S/148_1/2022-23/1051577934(1) ISSUED BY THE RESPONDENT DTD 29.03.2023 FOR THE IMPUGNED AY 2017-18 ENCLOSED AS ANNX-A.

IN WP NO. 14767/2024 BETWEEN: M/S. H.M.TOWERS PVT. LTD., NO.14, H.M.GENEVA HOUSE CUNNINGHAM ROAD BENGALURU -560 001 REPRESENTED BY ITS DIRECTOR SRI M.J.SIWANI S/O LATE J.K.SIWANI AGED ABOUT 61 YEARS INCORPORATED UNDER COMPANIES ACT, 1956.

...PETITIONER (BY SRI TATA KRISHNA, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), BMTC BUILDING 80 FEET ROAD, NEAR KHB GAMES VILLAGE 6TH BLOCK, KORAMANGALA BENGALURU - 560 095. ...RESPONDENT (BY SRI Y.V.RAVI RAJ AND SRI M.DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF

- 3 -

HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 of 2024

THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED NOTICE BEARING DIN ITBA/AT/S/148_1/2023-24/1063601424(1), ISSUED UNDER SECTION 148 OF THE IT ACT BY THE RESPONDENT, DATED 29/03/2024 FOR THE IMPUGNED AY 2017-18, ENCLOSED AS ANNEXURE-A; QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED ORDER BEARING DIN ITBA/AST/F/148A/2023-24/1063599030(1), PASSED BY THE RESPONDENT UNDER SECTION 148A (d) OF THE IT ACT, DATED 29/03/2024 FOR THE IMPUGNED AY 2017-18, ENCLOSED AS ANNEXURE-B; QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED ORDER BEARING DIN ITBA/AST/F/148A(SCN)/2023-24/1060520324(1), ISSUED UNDER 148A (d) OF THE IT ACT BY RESPONDENT, DATED 05/02/2024 FOR THE IMPUGNED AY 2017-18, ENCLOSED AS ANNEXURE-C; QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED ORDER BEARING DIN ITBA/AST/F/148A(SCN)/2023- 24/1062750681(1), ISSUED UNDER SECTION 148A (b) OF THE IT ACT BY THE RESPONDENT, DATED 16/03/2024 FOR THE IMPUGNED AY 2017-18, ENCLOSED AS ANNEXURE-E.

THESE PETITIONS, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

- 4 -

HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 of 2024

CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER The petitioners - Assessees are before this Court seeking quashment of notice bearing No.ITBA/AST/S/148_1/2022- 23/1051577934(1) dated 29.03.2023 in W.P.No.8128/2023 and notice bearing Nos.ITBA/AST/S/148_1/2023- 24/1063601424(1) dated 29.03.2024, ITBA/AST/F/148A(SCN)/2023-24/1060520324(1) dated 05.02.2024, ITBA/AST/F/148A(SCN)/2023-24/1062750681(1) dated 16.03.2024 and order No.ITBA/AST/F/148A/2023- 24/1063599030(1) dated 29.03.2024 in W.P.No.14767/2024, issued by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Tata Krishna, learned counsel for the petitioners and Sri Y.V.Raviraj and Sri M. Dilip, learned counsel for the respondents, in both the petitions. 3. The grounds projected in the subject petitions 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.

- 5 -

HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 of 2024

4.

In the light of the issue being similar and the reasons rendered therein becomes applicable to the cases at hand, the petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned notice bearing No. ITBA/AST/S/148_1/2022-23/1051577934(1) dated 29.03.2023 in W.P.No.8128/2023 and notice bearing Nos.ITBA/AST/S/148_1/2023- 24/1063601424(1) dated 29.03.2024, ITBA/AST/F/148A(SCN)/2023-24/1060520324(1) dated 05.02.2024, ITBA/AST/F/148A(SCN)/2023- 24/1062750681(1) dated 16.03.2024 issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petitions 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 petitions are allowed.

- 6 -

HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 of 2024

(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.

Sd/- (M.NAGAPRASANNA) JUDGE

NVJ List No.: 1 Sl No.: 327 CT:SS

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →