Karnataka High Court
Mr. Bhuvanendragowda vs Assessment Unit on 13 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:46302
WP No. 34103 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 13TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 34103 OF 2025 (T-IT)
BETWEEN:
MR. BHUVANENDRAGOWDA
S/O LATE GAVI RANGE GOWDA
AGED ABOUT 63 YEARS,
(SENIOR CITIZENS BENEFIT NOT CLAIMED)
RESIDING AT 332, 4TH MAIN ROAD,
VIJAYANAGARA, BANGALORE NORTH,
BANGALORE - 560040.
...PETITIONER
(BY SRI. JANAK PUROHIT., ADVOCATE FOR
SRI. SANDEEP HUILGOL., ADVOCATE)
AND:
Digitally signed by 1. ASSESSMENT UNIT
JUANITA
THEJESWINI NATIONAL FACELESS ASSESSMENT CENTRE
Location: HIGH
COURT OF INCOME TAX DEPARTMENT,
KARNATAKA 2ND FLOOR, JAWAHARLAL NEHRU STADIUM,
NEW DELHI - 110003.
2. INCOME TAX OFFICER,
WARD 3(2)(1), BANGALORE,
BMTC BUILDING, 80 FEET ROAD,
6TH BLOCK, KORAMANGALA,
BANGALORE - 560095.
3. INCOME TAX OFFICER,
WARD 5(1)(1), BANGALORE,
-2-
NC: 2025:KHC:46302
WP No. 34103 of 2025
HC-KAR
BMTC BUILDING, 80 FEET ROAD,
6TH BLOCK, KORAMANGALA,
BANGALORE - 560095
4. PRINCIPAL CHIEF COMMISSIONER
OF INCOME TAX,
KARNATAKA AND GOA,
CR BUILDING, NO. 1, QUEENS ROAD,
BANGALORE - 560001.
...RESPONDENTS
(BY SRI.M.THIRUMALESH., ADVOCATE)
THIS WP IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO (I) QUASHING THE
IMPUGNED NOTICE DATED 29.03.2023 BEARING DIN AND NOTICE
NO. ITBA/AST/S/148-1/2022-23/1051587776(1) ISSUED BY
RESPONDENT NO. 3 UNDER SECTION 148 OF THE INCOME-TAX
ACT, 1961 FOR ASSESSMENT YEAR 2016-17 (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, the petitioner seeks for the following reliefs:
(i) Quashing the impugned notice dated 29.03.2023
bearing DIN and Notice no. ITBA/AST/S/148_1/2022-
23/1051587776(1) issued by Respondent no. 3 under
NC: 2025:KHC:46302
HC-KAR
Section 148 of the Income-Tax Act, 1961 for
Assessment Year 2016-17 (Annexure 'A');
(ii) Quashing the impugned order dated 29.03.2023
bearing DIN & Notice No. ITBA/AST/F/148A/2022-
23/1051538421(1) issued by Respondent no. 3 under
Section 148A(d) of the Income-Tax Act, 1961 for
Assessment Year 2016-17 (Annexure A1);
(iii) Quashing the impugned Assessment order dated
29.12.2023 bearing DIN no. ITBA/AST/S/147/2023-
24/1059175302(1) passed by Respondent no. 1 under
Section 147 read with section 144 read with section
144B of the Income-Tax Act, 1961 for Assessment Year
2016-17 (Annexure B);
(iv) Quashing the impugned Computation Sheet dated
29.12.2023 bearing DIN no. ITBA/AST/S/114/2023-
24/1059175334(1) passed by Respondent no. 1 for
Assessment Year 2016-17 (Annexure B1);
(v) Quashing the impugned Notice of Demand dated
29.12.2023 bearing DIN no. ITBA/AST/S/156/2023-
24/1059175364(1) issued by Respondent no. 1 under
Section 156 of the Income-Tax Act, 1961 for
Assessment Year 2016-17 (Annexure B2);
(vi) Quashing the impugned Penalty order dated
25.03.2024 bearing DIN no. ITBA/PNL/F/271(1)(b)/2023
NC: 2025:KHC:46302
HC-KAR
passed by Respondent no. 1 under Section 271(1)(b) of
the Income-Tax Act, 1961 for assessment year 2016-17
(Annexure 'C');
(vii) Quashing the impugned Computation Sheet dated
25.03.2024 passed by Respondent no. 1, bearing DIN
no. ITBA/PNL/F/271(1)(b)/2023-24/1057179309(1)
Assessment Year 2016-17 (Annexure 'C1');
(viii) Quashing the impugned Notice of Demand, dated
25.03.2024 bearing DIN no. ITBA/PNL/S/156/2023-
24/1063332285(1) passed by Respondent no. 1 under
Section 156 of the Income-Tax Act, 1961 for
Assessment Year 2016-17 (Annexure 'C2');
(ix) Quashing the impugned Penalty Order dated
02.05.2024 bearing DIN no. ITBA/PNL/F/271F/2024-
25/1064570914(1) passed by Respondent no. 1 under
Section 271F of the Income-Tax Act, 1961 for
Assessment Year 2016-17 (Annexure 'D');
(x) Quashing the impugned Computation Sheet dated
02.05.2024 passed by Respondent no. 1 bearing DIN
No.ITBA/PNL/S/271F/2023-24/1059175450(1) for
Assessment Year 2016-17 (Annexure D1);
(xi) Quashing the impugned Notice of Demand dated
02.05.2024 passed by Respondent no. 1 under Section
156 of the Act, bearing DIN no. ITBA/PNL/S/156/2024-
NC: 2025:KHC:46302
HC-KAR
25/1064567060(1) of the Income-Tax Act, 1961 for
Assessment Year 2016-17 (Annexure D2);
(xii) Quashing the impugned Approval/Sanction dated
20.03.2023 issued by Respondent no. 4, bearing DIN
no. ITBA/AST/S/118/2022-23/1051012712(1) issued
under Section 151 of the Income-Tax Act, 1961 for
Assessment Year 2016-17 (Annexure 'E').
2. Heard learned counsel for the petitioner and learned
counsel for the respondents and perused the material on record.
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.
NC: 2025:KHC:46302
HC-KAR
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
(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."
NC: 2025:KHC:46302
HC-KAR
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:
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 Annexure-A dated 29.03.2023,
Annexure 'A1' dated 29.03.2023, Annexure 'B' dated
29.12.2023, Annexure 'B1' dated 29.12.2023, Annexure
'B2' dated 29.12.2023, Annexure 'C' dated 25.03.2024,
Annexure 'C1' dated 25.03.2024, Annexure 'C2' dated
25.03.2024, Annexure 'D' dated 02.05.2025, Annexure
'D1' dated 02.05.2024, Annexure 'D2' dated 02.05.2024
and Annexure 'E' dated 20.03.2023 are hereby quashed.
NC: 2025:KHC:46302
HC-KAR
(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
JT/-
CT:JL
