[Cites 10, Cited by 0]
Karnataka High Court
Smt Muniyappa Rathnamma vs The Income Tax Officer on 3 December, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:50562
WP No. 36559 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD DAY OF DECEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 36559 OF 2025 (T-IT)
BETWEEN:
SMT MUNIYAPPA RATHNAMMA,
W/O SHANKAR REDDY P. R.,
AGED ABOUT 59 YEARS,
RESIDING AT PERESANDRA VILLAGE,
PERESANDRA POST,
CHICKBALLAPUR TALUK
CHICKBALLAPUR - 562 104
...PETITIONER
(BY SRI. SANDEEP HUILGOL, ADVOCATE)
AND:
1. THE INCOME TAX OFFICER
WARD 1, CHICKABALLAPUR,
YASHOD A COMPLEX,
1ST FOOR, B. B. ROAD,
CHICKABALLAPUR - 562 101
2. THE ASSESSMENT UNIT,
Digitally signed NATIONAL FACELESS ASSESSMENT CENTRE,
by CHANDANA INCOME TAX DEPARTMENT, 2ND FLOOR,
BM JAWAHARLAL NEHRU STADIUM,
Location: High NEW DELHI - 110 003
Court of
Karnataka 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,
KARNATAKA AND GOA,
GROUND FLOOR, CR BUILDING,
NO.1, QUEEN'S ROAD,
BENGALURU - 560 001
4. THE COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPEAL CENTRE
INCOME TAX DEPARTMENT,
ROOM NO. 245-A, NORTH BLOCK
NEW DELHI - 110 001
...RESPONDENTS
(BY SRI. M. DILIP, ADVOCATE)
-2-
NC: 2025:KHC:50562
WP No. 36559 of 2025
HC-KAR
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE
DATED 30.03.2022 BEARING NOTICE NO DIN AND NOTICE NO.
ITBA/AST/S/148-1/2021-22/1042065787(1), ISSUED BY THE 1ST
RESPONDENT UNDER SECTION 148 OF THE INCOME TAX ACT, 1961,
FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-A) AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:-
"i. Quash the Impugned Notice dated 30.03.2022
bearing DIN & Notice No.: ITBA/AST/S/148_1/2021-
22/1042065787(1), issued by the 1st Respondent
under Section 148 of the Income Tax Act, 1961, for
the Assessment Year 2015-16 (Annexure 'A')
ii. Quash the Impugned Order dated 30.03.2022,
bearing DIN and Notice Number
ITBA/AST/F/148A/2021-22/1042041869(1) passed by
the 1st Respondent under Section 148A(d) of the
Income Tax Act, 1961 for the Assessment Year 2015-
16 (Annexure 'A-1');
iii. Quash the Impugned Assessment Order dated
23.03.2023 bearing DIN: ITBA/AST/S/147/2022-
23/1051190600(1) passed by the 1st Respondent
under Section 147 read with section 144 of the
Income Tax Act, 1961 for the Assessment Year 2015-
16 (Annexure 'B')
NC: 2025:KHC:50562
HC-KAR
iv. Quash the Impugned Computation Sheet dated
23.03.2023 bearing DIN No.ITBA/AST/S/114/2022-
23/1051190889(1) issued by the 1st Respondent for
the Assessment Year 2015-16 (Annexure 'B-1');
v. Quash the Impugned Notice of Demand dated
23.03.2023 bearing DIN No.ITBA/AST/S/156/2022-
23/1051190765(1) ) issued by the 1st Respondent
under Section 156 of the Income Tax Act, 1961 for the
Assessment Year 2015-16 (Annexure 'B-2');
vi. Quash the Impugned Notice of penalty dated
26.04.2023 bearing DIN No. ITBA/PNL/F/271F/2023-
24/1052346348(1) issued by the 1st Respondent
under Section 271F of the Income Tax Act, 1961 for
the Assessment Year 2015-16 (Annexure 'C');
vii Quash the Impugned Notice of penalty dated
02.05.2023 bearing DIN No.
ITBA/PNL/F/271(1)(c)/2023-24/1052512290(1) issued
by the 1st Respondent under Section 271(1)(c) of the
Income Tax Act, 1961 for the Assessment Year 2015-
16 (Annexure 'C-1');
viii. Pass such other orders or directions as this Hon'ble
Court may deem fit in the interest of justice and
equity."
2. Heard learned counsel for the petitioner and learned
counsel for the respondents and perused the material on record.
NC: 2025:KHC:50562
HC-KAR
3. In addition to reiterating the various contentions urged
in the memorandum of petition and referring to the material on
record, learned counsel for the petitioner invited my attention to the
order of a Co-ordinate Bench of this Court in the case of
Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of
Income-tax - W.P.No.17352/2022 and connected matters -
dated 28.08.2025, in order to contend that the present petition
deserves to be allowed and disposed of in terms of the said order.
4. Per contra, learned counsel for the respondents
submits that there is no merit in the petition and that the same is
liable to be dismissed.
5. As rightly contended by the learned counsel for the
petitioner the present petition is directly and squarely covered by
the decision of a Co-ordinate Bench of this Court in the case of
Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of
Income-tax - W.P.No.17352/2022 and connected matters -
dated 28.08.2025, the operative portion of which reads as under:
"13. I, therefore, pass the following:
ORDER
NC: 2025:KHC:50562
HC-KAR
(i) The impugned show cause notices issued by the
jurisdictional Assessing Officer outside the scope of
Section 151-A of the Act stand obliterated. All further
proceedings initiated thereto, challenged in these
cases would stand quashed.
(ii) Liberty is reserved to the respondents - revenue to
revive all these petitions in the event the Apex Court
would hold in favour of the Revenue in the pending
before it.
(iii) With the aforesaid liberty and to the aforesaid extent,
the petitions are allowed.
(iv) Contentions of both the parties except the one noted
hereinabove, shall remain open to be considered in
the event revival of these petitions would become
necessary."
6. The aforesaid order is applicable to the facts and
circumstances of the instant case and consequently, the present
petition also deserves to be disposed of in terms of the judgment of
co-ordinate Bench of this Court in Ramachandra Reddy's case
(supra).
7. In the result, I pass the following:
NC: 2025:KHC:50562
HC-KAR
ORDER
(i) The petition is allowed and disposed of in terms of the
decision of a Co-ordinate Bench of this Court in the case
of Ramachandra Reddy Ravi Kumar Vs. Deputy
Commissioner of Income-tax - W.P.No.17352/2022
and connected matters - dated 28.08.2025.
(ii) The impugned show cause notices and consequential
orders, notices etc., at Annexures-A, A1, B, B1, B2, C
and C1 dated 30.03.2022, 30.03.2022, 23.03.2023,
23.03.2023, 23.03.2023, 26.04.2023 and 02.05.2023
respectively, are hereby quashed.
(iii) Liberty is reserved in favour of the respondents -
Revenue to seek revival of this petition, subsequent to
disposal of the matters pending before the Apex Court
and all rival contentions between the parties in this regard
are kept open and no opinion is expressed on the same.
Sd/-
(S.R.KRISHNA KUMAR)
JUDGE
BMC
List No.: 2 Sl No.: 23
