CHINNARAPPA JAYAPRAKASH vs. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT

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WP/12790/2024HC KarnatakaKAHC01026896202424 September 2025Bench: M.NAGAPRASANNA5 pages
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What did the High Court hold?

The High Court of Karnataka, in its order dated September 24, 2025, quashed the impugned show cause notice issued by the jurisdictional Assessing Officer, finding it to be outside the scope of Section 151A of the Income Tax Act, 1961. Consequently, all further proceedings initiated pursuant to this notice, which were challenged in the writ petition, were also quashed. The Court observed that the grounds projected in the present petition were identical to those considered in a previous writ petition (W.P.No.28182/2024 and connected matters) disposed of on August 28, 2025. The Court held that the issue was similar and the reasoning from the previous judgment was applicable. Liberty was reserved to the revenue to revive the petition if the Apex Court were to hold in favour of the revenue in a matter pending before it. The petition was allowed to the extent of the quashing of the proceedings and with the liberty granted to the revenue. Contentions of both parties, except as noted, were left open to be considered in the event of a revival of the petition.

What were the facts?

The petitioner, Chinnarappa Jayaprakash, filed a writ petition before the High Court of Karnataka challenging assessment orders dated January 16, 2024, issued by the Assessment Unit, National Faceless Assessment Centre. The petitioner also sought to quash communications dated February 23, 2024, and April 2, 2024, from the Income Tax Department. The core of the challenge was related to assessment proceedings for the assessment year 2016-17. The petitioner sought to quash the assessment orders and demand notices, and alternatively, sought a direction for the National Faceless Appeal Centre to expeditiously dispose of an appeal filed in Form 35. The petitioner also prayed for a writ of prohibition to prevent recovery actions based on the impugned assessment orders.

What were the issues?

1. Whether the impugned assessment order/endorsements issued by the 1st respondent, dated January 16, 2024, are liable to be quashed? (Question of law and fact, concerning the validity of assessment proceedings). 2. Whether the impugned letter communications issued by the 2nd respondent, dated February 23, 2024, and April 2, 2024, are liable to be quashed? (Question of law and fact, concerning departmental communications). 3. Whether the 3rd respondent authority should be directed to expeditiously dispose of the appeal filed in Form 35? (Question of law and fact, concerning procedural timelines). Assessee's Contentions: The petitioner argued that the assessment orders and subsequent communications were invalid. The grounds projected in the petition were identical to those considered by the same court in a previous writ petition (W.P.No.28182/2024 and connected matters) which was disposed of on August 28, 2025. The petitioner sought quashing of the assessment orders and communications, and alternatively, a direction for expeditious disposal of the appeal. Revenue's Contentions: The judgment does not explicitly record the revenue's contentions. However, the revenue was represented by counsel, indicating their participation in the proceedings.

Which sections of the Income-tax Act were involved?

Section 151A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:39208 WP No. 12790 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 12790 OF 2024 (T-IT) BETWEEN:

CHINNARAPPA JAYAPRAKASH, AGED ABOUT 68 YEARS, 29/1, PURNA PRAKASH, 2ND MAIN ROAD, MATADAHALLI, R.T. NAGAR PO, BANGALORE-560032.

…PETITIONER (BY SRI. MALLAHA RAO, ADVOCATE) AND:

1.

THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, INSIDE JAWAHARLAL NEHRU STADIUM, NEW DELHI-110001. REPRESENTED BY INCOME TAX/ ASSESSING OFFICER.

2.

THE INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER, WARD 3(3)(1), HMT BHAWAN, NO.59, BELLARY ROAD,

Digitally signed by NAGAVENI Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:39208 WP No. 12790 of 2024

GANGANAGAR, KARNATAKA-560032, REPRESENTED BY INCOME TAX OFFICER.

3.

NATIONAL FACELESS APPEAL CENTRE, ROOM NO.245A, NORTH BLOCK, NEW DELHI-110001. REPRESENTED BY COMMISSIONER OF INCOME TAX APPEALS.

…RESPONDENTS (BY SRI.Y.V.RAVIRAJ & SRI. M.DILIP, ADVOCATES)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER / ENDORSEMENTS ISSUED BY THE 1ST RESPONDENT A) DATED 16/01/2024 VIDE DIN: ITBA/AST/S/147/2023- 24/1059746214(1) AT ANNEXURE-J AND B) DATED 16/01/2024, VIDE DIN: ITBA/AST/S/156/2023- 24/1059746810(1), AT ANNEXURE-J1 AND ETC

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

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HC-KAR NC: 2025:KHC:39208 WP No. 12790 of 2024

CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER The petitioner is before this Court seeking the following prayers: “I) Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned assessment order/ Endorsements issued by the 1st respondent. a) Dated 16.01.2024, vide DIN: ITBA/AST/S/147/2023- 24/1059746214(1) at ANNEXURE-J & b) Dated 16.01.2024, vide DIN: ITBA/AST/S/156/2023- 24/1059746810(1) at ANNEXURE-J1.

OR IN THE ALTERNATIVE

i) Issue Writ of Mandamus or writ direction to the 3rd respondent authority to expeditiously i.e., within 6 months dispose of the appeal vide ANNEXURE-K, filed in FORM 35, Bearing acknowledgement number- 147422500190324.

ii) Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned letter communication issued by the 2nd respondent dated 23.02.2024 bearing DIN-ITBA/RVC/F/17/2023-24/1061366509(1) & the letter dated 02.04.2024, letter bearing DIN- ITBA/RVC/F/17/2024-25/1063840817(1) ANNEXURE-L & L1.

iii) Issue Writ of Prohibition, not to proceed further steps or measures or any such kind of initiatives pertaining to recovery(s) pursuant to the impugned assessment order and the impugned demand made thereof vide- ANNEXURE-J & ANNEXURE-J1; directing the respondent authorities to refrain from further coercive steps, in any manner of whatsoever in nature, in pursuant to the impugned assessment order and demand

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HC-KAR NC: 2025:KHC:39208 WP No. 12790 of 2024

notice, both dated 16.01.2024 for the assessment year 2016-17.

iv) Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of this case, in the interest of justice and equity.”

2.

Heard Sri.Mallaha Rao, learned counsel for the petitioner and Sri.Raviraj Y.V. and Sri.M.Dilip, 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: 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:39208 WP No. 12790 of 2024

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

CBC List No.: 2 Sl No.: 27

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