MR.MUYEEN PASHA vs. THE INCOME-TAX OFFICER,

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WP/15707/2024HC KarnatakaKAHC01033345202409 July 2025Bench: SURAJ GOVINDARAJ7 pages
AI SummaryAllowed

What did the High Court hold?

The High Court of Karnataka allowed the writ petition. The Court noted that both the petitioner and the Revenue agreed that the concession made by the Revenue in the Supreme Court case of Union of India And Others v. Rajeev Bansal would apply. This concession stipulated that for Assessment Year 2015-16, all notices issued on or after April 1, 2021, would be dropped. Based on this mutual agreement and the applicability of the concession, the Court quashed the impugned order dated 01.04.2022 passed under Section 148A(d), the notice dated 01.04.2022 under Section 148, the assessment order dated 02.02.2024 under Section 147 read with Section 144 and 144B, the computation sheet, the notice of demand, and the show cause notices for penalties under Sections 271(1)(b), 271(1)(c), and 271F, all pertaining to Assessment Year 2015-16.

What were the facts?

The petitioner, Mr. Muyeem Pasha, filed a writ petition before the High Court of Karnataka challenging various orders and notices issued by the Income Tax Department for Assessment Year 2015-16. These included an order under Section 148A(d), a notice under Section 148, an assessment order under Section 147 read with Section 144 and 144B, a computation sheet, a notice of demand, and show cause notices for penalties under Sections 271(1)(b), 271(1)(c), and 271F. The petitioner sought to quash all these impugned documents.

What were the issues?

1. Whether the concession offered by the Revenue in the case of Union of India And Others v. Rajeev Bansal, specifically that for Assessment Year 2015-16, all notices issued on or after April 1, 2021, would be dropped, is applicable to the present case? Assessee's Contention: The petitioner argued that the concession made by the Revenue before the Apex Court in the case of Union of India And Others v. Rajeev Bansal, wherein it was agreed that for Assessment Year 2015-16, all notices issued on or after April 1, 2021, would be dropped, should be applied to the present facts. The petitioner relied on this concession to seek relief. Revenue's Contention: The counsel for the Revenue conceded that the aforementioned concession would be equally applicable to the present facts of the case.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 147,Section 144,Section 144B,Section 271(1)(b),Section 271(1)(c),Section 271F,Section 274

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:25175 WP No. 15707 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 15707 OF 2024 (T-IT)

BETWEEN:

MR. MUYEEN PASHA, AGED ABOUT 42 YEARS, SON OF ABDUL GAFFAR RESIDING AT NO. 80, IIND CROSS, BASSAPALINE, FRAZER TOWN, J.C NAGAR, BANGALORE-560006.

ALSO AT - NO.5, GOVIANU BENSON, 1ST FLOOR, BORE BANK ROAD, NEXT TO SS MEDICALS, BANGALORE-560046. …PETITIONER (BY SRI. SANDEEP HUILGOL AND SMT. NAMITHA, ADVS.)

AND:

1.

THE INCOME-TAX OFFICER, WARD 1(1)(1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 560095.

2.

THE ASSESSMENT UNIT / VERIFICATION UNIT / TECHNICAL UNIT / REVIEW UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT,

Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:25175 WP No. 15707 of 2024

2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110003.

3.

PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX, KARNATAKA AND GOA REGION, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 560095. …RESPONDENTS (BY SRI. M. DILIP, ADV.)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ORDER BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1042421070(1) DATED 01.04.2022 PASSED BY RESPONDENT NO. 1 UNDER SECTION 148A(D) OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE C-1) AND ETC.

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

CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

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HC-KAR NC: 2025:KHC:25175 WP No. 15707 of 2024

1.

Petitioner is before this Court seeking for following reliefs:

i. Quashing the impugned order bearing DIN & Notice No. ITBA / AST / F / 148A /2021- 22/1042421070(1) dated 01.04.2022 passed by respondent No.1 under Section 148A(d) of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure'C-1');

ii. Quashing the impugned notice bearing DIN & Notice No. ITBA/AST/S/148-1/2022-23/1- 42428316 (1) dated 01.04.2022 passed by respondent No.1 under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'C-2');

iii. Quashing the impugned assessment order bearing DIN & Notice No.ITBA/AST/S/147/2023- 2024/1060428278(1) dated 02.02.2024 passed by respondent No.2 under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'N-1');

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HC-KAR NC: 2025:KHC:25175 WP No. 15707 of 2024

iv. Quashing the accompanying computation sheet bearing DIN & Notice No.ITBA/AST/S/114/2023-2024/1060428378(1) dated 02.02.2024 issued by respondent No.2 under Section of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'N-2');

v. Quashing the resultant notice of demand bearing DIN & Notice No.ITBA/AST/S/156/2023- 2024/1060428545(1) dated 02.02.2024 passed by respondent No.2 for the Assessment Year 2015-16 (Annexure 'N-3');

vi. Quashing the Show Cause Notice of Penalty bearing DIN & Notice No.ITBA/PNL/F/271(1)(b)/2023-24 dated 02.02.2024 issued by respondent No.2 under Section 274 read with Section 271(1)(b) of the Income Tax Act,1961, for the Assessment Year 2015-16 and all further penalty proceedings arising out of said Notice of Penalty (Annexure 'P-1');

vii. Quashing the Show Cause Notice of Penalty bearing DIN & Notice No. ITBA /PNL/F/271(1)(b)/2023-24/1060428360(1)dated

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HC-KAR NC: 2025:KHC:25175 WP No. 15707 of 2024

02.02.2024 issued by respondent No.2 under Section 274 read with Section 271(1)(c) of the Income Tax Act, 1961, for the Assessment Year 2015-16 and all further penalty proceedings arising out of the said Notice of Penalty (Annexure 'P-2');

viii. Quashing the Show Cause Notice of Penlaty bearing DIN & Notice No.ITBA/ PNL/F/271(1)(b)/2023-24/1060428362(1) dated 02.02.2024 issued by respondent No.2 under Section 274 read with Section 271F of the Income Tax Act, 1961, for the Assessment Year 2015-16 and all further penalty proceedings arising out of said Notice of Penalty (Annexure 'P-3') and

ix. Pass such other or further orders that this Hon'ble Court, may deem fit, in the facts and circumstances of the case, and in the interests of justice and equity.

2.

What has been challenged is the impugned order dated 01.04.2022 and subsequent notices and orders passed in respect of Assessment Year 2015-16.

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HC-KAR NC: 2025:KHC:25175 WP No. 15707 of 2024

3.

Learned counsel for the petitioner submits that the concession offered by Revenue as recorded in Sub Para (f) of Paragraph No.19 of the decision rendered by the Hon'ble Apex Court in the case of Union of India And Others v. Rajeev Bansal 1 would be equally applicable in the present facts of the case wherein it is held that the revenue concedes that for the Assessment Year 2015-16, all notices issued on or after April 1, 2021 will be dropped and the concession is offered therein.

4.

Sri. M Dileep, learned counsel for respondent Nos.1 and 2 submits that the said concession would be equally applicable to the present facts of the case.

5.

As such, I proceed to pass the following: ORDER

i. Writ Petition is allowed.

1 reported in (2024) 469 ITR 46

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HC-KAR NC: 2025:KHC:25175 WP No. 15707 of 2024

ii. Annexure 'C-1', 'C-2', 'N-1', 'N-2', 'N-3', 'P-1 'P-2 and 'P-3' are hereby quashed.

Sd/- (SURAJ GOVINDARAJ) JUDGE

SSD List No.: 1 Sl No.: 34.9

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