MIR. MOHAMMED RAZA, vs. THE INCOME TAX OFFICER,

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WP/8212/2024HC KarnatakaKAHC01014801202424 September 2025Bench: M.NAGAPRASANNA5 pages
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What did the High Court hold?

The High Court of Karnataka quashed the impugned show cause notice issued by the jurisdictional Assessing Officer, stating it was outside the scope of Section 151A of the Act. Consequently, all further proceedings initiated pursuant to that notice, which were challenged in the petition, were also quashed. The Court reserved liberty for the revenue to revive the petition if the Apex Court holds in favour of the revenue in a pending matter. To the extent of this liberty and the quashing of proceedings, the petition was allowed. The contentions of both parties, other than those noted, were left open to be considered if the petition needed to be revived.

What were the facts?

The petitioner, Mr. Mohammed Raza, filed a writ petition before the High Court of Karnataka challenging orders and notices issued by the Income Tax Officer and the Assessment Unit for the Assessment Year 2015-2016. The challenges were primarily based on grounds of limitation, violation of principles of natural justice, and lack of jurisdiction. The petitioner sought to quash the order made under Section 148A(d) dated 12.04.2022, the notice issued under Section 148 dated 12.04.2022, and the order made under Section 147 read with Sections 144 and 144B dated 24.11.2023. The High Court noted that the grounds raised were identical to those considered in a previous writ petition disposed of on 28.08.2025.

What were the issues?

1. Whether the order made under Section 148A(d) of the Income Tax Act, 1961, dated 12.04.2022, for the Assessment Year 2015-2016, is liable to be quashed on the grounds of limitation and violation of principles of natural justice? 2. Whether the notice issued under Section 148 of the Income Tax Act, 1961, dated 12.04.2022, for the Assessment Year 2015-2016, is liable to be quashed on the grounds of limitation and jurisdiction? 3. Whether the order made under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961, dated 24.11.2023, for the Assessment Year 2015-2016, is liable to be quashed on the ground of lack of jurisdiction? Assessee's Contentions: The petitioner argued that the impugned orders and notices suffer from limitation and violation of principles of natural justice, and that the subsequent order was passed without jurisdiction. The petitioner relied on the grounds considered in a prior writ petition. Revenue's Contentions: The judgment does not explicitly record the revenue's contentions. However, it implies that the revenue was represented by counsel.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 147,Section 144,Section 144B,Section 151A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:39203 WP No. 8212 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. 8212 OF 2024 (T-IT) BETWEEN:

MIR. MOHAMMED RAZA, S/O MIR MAHADI HUSSAIN, AGED ABOUT 45 YEARS, NO. 26/1, ALFRED STREET, RICHMOND TOWN, BANGALORE - 560 025.

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

1.

THE INCOME TAX OFFICER, WARD - 4(1), HYDERABAD - 500004.

2.

ASSESSMENT UNIT INCOME TAX DEPARTMENT, NEW DELHI - 110 001.

…RESPONDENTS (BY SRI.M.DILIP, ADVOCATE)

Digitally signed by NAGAVENI Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:39203 WP No. 8212 of 2024

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER MADE U/S 148A(d) OF THE ACT DATED 12/04/2022 IN DIN ITBA/AST/F/148A/2022-23/1042720724(1) MADE FOR THE ASSESSMENT YEAR 2015-2016 (ANNEXURE-B) MADE BY THE RESPONDENT ON THE GROUND OF LIMITATION AND VIOLATION OF PRINCIPLES OF NATURAL JUSTICE; QUASH THE NOTICE ISSUED U/S 148 OF THE ACT DATED 12/04/2022 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-C) IN DIN ITBA/AST/S/148_1/2022-23/1042720778(1) ISSUED BY THE RESPONDENT ON THE GROUND OF LIMITATION AND JURISDICTION; QUASH THE ORDER DATED 24.11.2023 MADE U/S 147 R.W.S. 144 R.W.S 144B OF THE ACT IN DIN ITBA/AST/S/147/2023-24/1058248985(1), FOR THE ASSESSMENT YEAR 2015-2016 (ANNEXURE - 'D') ISSUED BY THE RESPONDENT ON THE GROUND OF WITHOUT JURISDICTION 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:39203 WP No. 8212 of 2024

CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER

The petitioner is before this Court seeking the following prayers: “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 the order made u/s.148A(d) of the Act dated 12.04.2022 in DIN ITBA/AST/F/148A/2022-23/1042720724(1) made for the assessment year 2015-2016 (Annexure - 'B') made by the Respondent on the ground of limitation and violation of principles of natural justice and B. 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 the notice issued u/s.148 of the Act dated 12.04.2022 for the assessment year 2015- 2016 (Annexure - 'C') in DIN ITBA/AST/S/148_1/2022- 23/1042720778(1) issued by the Respondent on the ground of limitation and jurisdiction.

C. 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 the order dated 24.11.2023 made u/s 147 r.w.s. 144 r.w.s 144B of the Act in DIN ITBA/AST/S/147/2023-24/1058248985(1), for the assessment year 2015-2016 (Annexure - 'D') issued by the Respondent on the ground of without jurisdiction;

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

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HC-KAR NC: 2025:KHC:39203 WP No. 8212 of 2024

2.

Heard Sri.Rama Murthy R, learned counsel for the petitioner and Sri M. Dilip, 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 further proceedings initiated thereto, challenged in this petition would stand quashed.

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HC-KAR NC: 2025:KHC:39203 WP No. 8212 of 2024

(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.: 18

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