SRI. K. C. VISHWANATH vs. THE INCOME TAX OFFICER W 4(3) (3)

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WP/21970/2023HC KarnatakaKAHC01050971202324 October 2025Bench: S.R.KRISHNA KUMAR5 pages
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What did the High Court hold?

The High Court held that the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of the same 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. Consequently, the Court passed an order allowing the petition and disposing of it in terms of the aforesaid judgment. The impugned communication dated 09.08.2023, along with consequential orders and notices, was quashed. Liberty was reserved in favour of the Revenue to seek revival of the petition subsequent to the disposal of matters pending before the Apex Court. All rival contentions between the parties were kept open, and no opinion was expressed on them.

What were the facts?

The petitioner, Sri. K. C. Vishwanath, filed a writ petition before the High Court of Karnataka seeking to quash a communication dated 09.08.2023 issued under Section 144B of the Income Tax Act, 1961. This communication was issued by the Income Tax Officer W 4(3) (3) and the Deputy Commissioner of Income Tax, National Faceless Assessment Centre, with the Principal Commissioner of Income Tax, Bengaluru-4, also listed as a respondent. The petitioner argued that the communication was invalid. The respondents contended that the petition lacked merit and should be dismissed. The High Court considered the arguments and materials on record.

What were the issues?

1. Whether the communication dated 09.08.2023 issued under Section 144B of the Income Tax Act, 1961, is liable to be quashed? (Question of law and fact, concerning Section 144B of the Income Tax Act, 1961). Assessee's contention: The petitioner argued that the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of the High 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, and therefore, the petition deserves to be allowed and disposed of in terms of the said order. Revenue's contention: The learned counsel for the respondents submitted that there is no merit in the petition and that the same is liable to be dismissed.

Which sections of the Income-tax Act were involved?

Section 144B,Section 151-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:42403 WP No. 21970 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21970 OF 2023 (T-IT) BETWEEN:

SRI. K. C. VISHWANATH AGED ABOUT 77 YEARS S/O LATE K B CHANDRASHEKARASASTRY, R/A NO.35, NHCS LAYOUT KAMALANAGAR ROAD, BASAVESHWARANAGAR, BANGALORE – 560 079 …PETITIONER (BY SRI. JEEVANBABU J. NEERALGI, ADVOCATE)

AND:

1.

THE INCOME TAX OFFICER W 4(3) (3) BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, KORAMANGALA BANGALORE – 560 095

2.

THE DEPUTY COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT,

KORAMANGALA,

BANGALORE – 560 095.

3.

THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-4, BMTC COMPLEX,

80 FT ROAD, KORAMANGALA BANGALORE – 560 095 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMUNICATION DATED 09.08.2023 ISSUED U/S 144B OF THE

Digitally signed by CHANDANA B M Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:42403 WP No. 21970 of 2023

INCOME TAX ACT ANNEXURE-A IN DIN LETTER NO.ITBA/AST/S/61/2023-24/1055017687(1).

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

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:- “I. Issue appropriate writ, direction or order quashing the communication dt. 09.08.2023 issued U/s 144B of the Income Tax Act (ANNEXURE-A) in DIN & Letter No. ITBA/AST/S/61/2023-24/1055017687(1) in the interest of justice and equity. II. Pass such other order as this Hon’ble Court deems fit under the circumstances of the case.” In this petition, the petitioner seeks the following reliefs: //// EXTRACT

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

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HC-KAR NC: 2025:KHC:42403 WP No. 21970 of 2023

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.

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: O R D E R (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.

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HC-KAR NC: 2025:KHC:42403 WP No. 21970 of 2023

(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. (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.

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HC-KAR NC: 2025:KHC:42403 WP No. 21970 of 2023

(ii) The impugned show cause notices and consequential orders, notices etc., at Annexure-A dated 09.08.2023 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

MDS List No.: 3 Sl No.: 64

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