BADAMAKANAHALLI MUNIVENKATAPPA GOWRAMMA vs. THE INCOME TAX OFFICER

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WP/12210/2025HC KarnatakaKAHC01027588202528 August 2025Bench: M.NAGAPRASANNA5 pages
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What did the High Court hold?

The High Court held that the impugned show cause notice issued by the jurisdictional Assessing Officer was indeed outside the scope of Section 151A of the Act. Consequently, all further proceedings initiated based on this notice were quashed. The court reserved liberty for the revenue to revive the petition if the Apex Court rules in their favor in a pending matter. The contentions of both parties, except for the issue decided, were left open for consideration should the petition be revived. The operative direction was to quash the notice and subsequent proceedings, allowing the petition to the extent of this quashing.

What were the facts?

The petitioner, Badamakanahalli Munivenkatappa Gowramma, filed a writ petition before the High Court of Karnataka challenging several notices and orders issued by the Income Tax Officer and the Assessment Unit. These actions pertained to the assessment year 2018-2019 and included a notice under Section 148A(b) dated 24.03.2022, an order under Section 148A(d) dated 31.03.2022, a notice under Section 148 dated 05.04.2022, an order under Section 147 r.w.s. 144 r.w.s 144B dated 21.12.2023, an order under Section 272A(1)(d) dated 23.04.2024, and an order under Section 271AAC(1) dated 23.04.2024. The petitioner sought to quash these notices and orders.

What were the issues?

1. Whether the show cause notice issued by the jurisdictional Assessing Officer was outside the scope of Section 151A of the Income Tax Act, 1961, and consequently, whether all further proceedings initiated pursuant to it should be quashed? The petitioner argued that the notice and subsequent proceedings were invalid. The revenue's contentions are not explicitly recorded in the judgment. The court's decision hinges on the interpretation and application of Section 151A concerning the issuance of such notices.

Which sections of the Income-tax Act were involved?

Section 148A(b),Section 148A(d),Section 148,Section 147,Section 144,Section 144B,Section 272A(1)(d),Section 271AAC(1),Section 151A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:38628 WP No. 12210 of 2025

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.12210 OF 2025 (T-IT) BETWEEN:

BADAMAKANAHALLI MUNIVENKATAPPA GOWRAMMA W/O A. N. NAGARAJU, AGED ABOUT 44 YEARS DOOR NO.285, SAPTHAGIRI NAGARA, VIBHUTHINAGARA, OPP. ASWINI NURSING HOME, KOLAR - 563101 PHONE NO.9964975363

…PETITIONER (BY SRI. RAMA MURTHY R., ADVOCATE)

AND:

1.

THE INCOME TAX OFFICER WARD- 1, NEW EXTENSION, KOLAR – 563 101

Digitally signed by NAGAVENI Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:38628 WP No. 12210 of 2025

2.

ASSESSMENT UNIT INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NEW DELHI - 110 001

…RESPONDENTS

(BY SRI. E. I. SANMATHI, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE NOTICE DATED 24.03.2022 ISSUED UNDER SECTION 148A(B) OF THE ACT (ANNEXURE-B) (ITBA/AST/F/148A(SCN)/2021-22/1041445991(1)] ISSUED FOR THE ASSESSMENT YEAR 2018-2019 BY THE 1ST RESPONDENT AND ETC

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

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HC-KAR NC: 2025:KHC:38628 WP No. 12210 of 2025

CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER The petitioner is before this Court seeking the following prayer: “A. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing:

i. the Notice dated 24.03.2022 issued u/s 148A(b) of the Act (Annexure B) [ITBA/AST/F/148A(SCN) /2021-22/ (1041445991(1)] issued for the assessment year 2018-2019 by the 1st Respondent;

ii. the order dated 31.03.2022 made u/s 148A(d) of the Act, for the assessment year 2018-2019 (Annexure C) [ITBA/AST/F/148A/2021- 22/1042221892(1)] passed by the 1st Respondent;

iii. the notice issued u/s.148 of the Act dated 05.04.2022 for the assessment year 2018-2019 (Annexure D) [ITBA/AST/S/148_1/2022- 23/1042533375(1)] issued by the 1st Respondent;

iv. quashing the order dated 21.12.2023 made u/s 147 r.w.s. 144 r.w.s 144B of the Act, for the assessment year 2018-2019 (Annexure E) (ITBA/AST/S/147/2023-24/1058969342(1)] passed by the 2nd Respondent;

v. quashing the order dated 23.04.2024 made u/s 272A(1)(d) of the Act, for the assessment year 2018-2019 (Annexure - F) [ITBA/PNL/F/272A(1)(d)/2024-25/1064292989(1)] passed by the 2nd Respondent;

vi. quashing the order dated 23.04.2024 made u/s 271AAC(1) of the Act, for the assessment year 2018-2019 (Annexure F1)

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HC-KAR NC: 2025:KHC:38628 WP No. 12210 of 2025

[ITBA/PNL/F/271AAC(1)/2024-25/1064292711(1)] passed by the 2nd Respondent;

B. This Hon'ble Court may be pleased to issue such other relief or reliefs as this Hon'ble Court deems fit, in the Petitioner's case, in the interest of justice.”

2.

Heard Sri Rama Murthy R., learned counsel for the petitioner and Sri E.I.Sanmathi, learned counsel 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: ORDER (i) The impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All

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HC-KAR NC: 2025:KHC:38628 WP No. 12210 of 2025

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

NVJ List No.: 1 Sl No.: 427

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