KARLE INTERNATIONAL PRIVATE LIMITED vs. THE ASSISTANT /DEPUTY COMMISSIONER OF INCOME TAX

PDF · subscribers
WP/22808/2022HC KarnatakaKAHC01052505202228 August 2025Bench: M.NAGAPRASANNA5 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Karnataka quashed the impugned notices bearing No. ITBA/COM/F/17/2022-23/1043146152(1) dated 24.05.2022, ITBA/COM/F/17/2022-23/1044229291(1) dated 28.07.2022, and ITBA/AST/S/148/2021-22/1032650703(1) dated 23.04.2021, as well as the order dated 28.07.2022 passed under Section 148A(d). The Court found that these actions were issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act. Consequently, all further proceedings initiated pursuant to these notices were also quashed. The Court reserved liberty for the revenue to revive the petition if the Apex Court rules in its favour in a pending matter. The decision was based on the reasoning applied in a previous, similar case (W.P.No.28182/2024).

What were the facts?

The assessee, Karle International Private Limited, filed a writ petition before the High Court of Karnataka challenging notices and an order issued by the Assistant/Deputy Commissioner of Income Tax, Circle - 4(3)(1), Bengaluru. The assessment year in question is 2015-16. The impugned actions include a notice under Section 148A(b) dated 24.05.2022, an order under Section 148A(d) dated 28.07.2022, a notice under Section 148 dated 28.07.2022, and a prior notice under Section 148 dated 23.04.2021. The petitioner sought to quash these notices and the order.

What were the issues?

1. Whether the notices issued under Section 148A(b) and Section 148, and the order passed under Section 148A(d) for the Assessment Year 2015-16 by the jurisdictional Assessing Officer are liable to be quashed as being issued outside the scope of Section 151A of the Income Tax Act, 1961. Assessee's Contention: The assessee argued that the impugned notices and order were issued by the jurisdictional Assessing Officer without adhering to the provisions of Section 151A of the Act, rendering them invalid. The grounds projected in this petition were identical to those considered by the High Court in a previous case, W.P.No.28182/2024 and connected matters. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. However, it notes that the revenue was represented by counsel.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A(b),Section 148A(d),Section 151A

AI-generated summary — verify with the full judgment below

- 1 -

HC-KAR NC: 2025:KHC:39462 WP No. 22808 of 2022

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. 22808 OF 2022 (T-IT) BETWEEN:

KARLE INTERNATIONAL PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR SRI MAHENDRA KARLE S/O LAKSHMEGOWDA THIMMEGOWDA KARLE AGED ABOUT 66 YEARS NO. 151, INDUSTRIAL SUBURB YESHWANTHPUR BENGALURU – 560 022 PAN AADCK4886C …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND:

1.

THE ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4(3)(1), BENGALURU BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU – 560 095.

2.

THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION C.R. BUILDING

Digitally signed by NAGAVENI Location: High Court of Karnataka

- 2 -

HC-KAR NC: 2025:KHC:39462 WP No. 22808 of 2022

NO.1, QUEENS ROAD, BENGALURU – 560 001. …RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE ISSUED U/S 148 A (b) OF THE ACT DATED 24.05.2022 OF THE ACT FOR THE A Y 2015-16 BY THE R1 BEARING DIN AND LETTER NO.ITBA/COM/F/17/2022-23/1043146152(1) HEREIN MARKED AS ANNEXURE-A1; QUASH THE ORDER DATED 28.07.2022 PASSED U/S 148 A (d) OF THE ACT FOR THE A Y 2015-16 BY THE R1 BEARING DIN AND ORDER NO ITBA/COM/F/17/2022-23/1044229291(1) HEREIN MARKED AS ANNEXURE-A2; QUASH THE NOTICE DATED 28.07.2022 ISSUED U/S 148 OF THE ACT FOR THE A Y 2015-16 BY THE R1 BEARING DIN AND ORDER NO.ITBA/COM/F/17/2022- 23/1044229291(1) HEREIN MARKED AS ANNEXURE-A3; QUASH THE NOTICE DATED 23.04.2021 ISSUED U/S 148 OF THE ACT FOR THE A Y 2015-16 BY THE R1 BEARING DIN AND NOTICE NO.ITBA/AST/S/148/2021-22/1032650703(1) HEREIN MARKED AS ANNEXURE-A4.

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

- 3 -

HC-KAR NC: 2025:KHC:39462 WP No. 22808 of 2022

CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of DIN and notices bearing No.ITBA/COM/F/17/2022-23/1043146152(1) dated 24.05.2022, ITBA/COM/F/17/2022-23/1044229291(1) dated 28.07.2022, ITBA/AST/S/148/2021-22/1032650703(1) dated 23.04.2021 and DIN and order Nos.ITBA/COM/F/17/2022- 23/1044229291(1) dated 28.07.2022 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Annamalai S., 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 -

HC-KAR NC: 2025:KHC:39462 WP No. 22808 of 2022

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 DIN and notices bearing No. ITBA/COM/F/17/2022-23/1043146152(1) dated 24.05.2022, ITBA/COM/F/17/2022- 23/1044229291(1) dated 28.07.2022 and ITBA/AST/S/148/2021-22/1032650703(1) dated 23.04.2021 issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All 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

- 5 -

HC-KAR NC: 2025:KHC:39462 WP No. 22808 of 2022

considered in the event revival of this petition would become necessary.

Sd/- (M.NAGAPRASANNA) JUDGE

NVJ List No.: 1 Sl No.: 310

More judgments on Section 148

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

Recent GST High Court judgments

Search GST case law →