Karnataka High Court
Mr.Chennerayappa vs Income Tax Officer on 24 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:48602
WP No. 24323 of 2021
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 24323 OF 2021 (T-IT)
BETWEEN:
MR. CHANNERAYAPPA
S/O RAMAPPA
AGED ABOUT 49 YEARS,
RESIDING AT NO.62,
KAMASANDRA, DEVANAHALLI
BANGALORE RURAL
BANGALORE - 562 135.
...PETITIONER
(BY SRI. MOHAMMED MUJASSIM, ADVOCATE)
AND:
1. INCOME TAX OFFICER
Digitally signed WARD 6(3)(1), BANGALORE
by
SHARADAVANI BMTC BUILDING, 80 FEET ROAD,
B
Location: High 6TH BLOCK, NEAR KHB GAMS VILLAGE
Court of KORAMANGALA, BENGALURU - 560 095.
Karnataka
2. PRINCIPAL COMMISSIONER OF INCOME TAX-6
BANGALORE, BMTC BUILDING,
80 FEET ROAD, 6TH BLOCK
NEAR KHB GAMES VILLAGE,
KORAMANGALA
BENGALURU - 560 095.
3. CENTRAL BOARD OF DIRECT TAXES
-2-
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WP No. 24323 of 2021
HC-KAR
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE
UNION OF INDIA, NORTH BLOCK
NEW DELHI - 110 002,
REPRESENTED HEREIN BY ITS CHAIRPERSON
...RESPONDENTS
(BY SRI. Y.V. RAVI RAJ, ADVOCATE FOR
SRI. M. DILIP, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
IMPUGNED NOTICE DATED 25.06.2021 ISSUED U/S 148 OF
THE INCOME TAX ACT, 1961 BY THE R1 WHEREBY THE R1 IS
SEEKING TO INITIATE RE-ASSESSMENT PROCEEDINGS U/S
147 OF THE ACT, 1961 FOR THE ASSESSMENT YEAR 2016-17
AND ALLOW THE SAID RELIEF AD RENDER JUSTICE
ANNEXURE-A AND ETC.,
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, petitioner seeks following reliefs:
(a) Issue a writ in the nature of Certiorari or any other
appropriate writ / order / direction quashing the
impugned notice dated 25.06.2021 bearing
No.ITBA/AST/S/148/2021-22/1033697989(1)
issued under Section 148 of the Income-Tax Act,
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1961 by the 1st respondent whereby the 1st
respondent is seeking to initiate re-assessment
proceedings under Section 147 of the Act, 1961,
for the assessment year 2016-17 and allow the
said relief and render justice (Annexure-A);
(b) Declaring that in the event it is being held that the
impugned notifications dated 31.03.2021 and
27.04.2021 bearing
No.20/2021/F.No.370142/35/2020-TPL and
No.38/2021/F.No.370142/35/2020-TPL
respectively (Annexures D and D1) issued by the
3rd respondent enable the respondents and the
revenue authorities to dispense with the
requirement to comply with the conditions
precedent that are set out in Section 148A of the
Income-Tax Act, 1961 before issuing any notice
under Section 148 of the Income-Tax Act, 1961,
the said Notifications are contrary to the
provisions of the Income-Tax Act, 1961 and the
provision of the Taxation and Other Laws
(Relaxation and Amendment of Certain
Provisions) Act, 2020 and thus bad in law.
(c) Declaring that the impugned proceedings initiated
by the 1st respondent under the Income-Tax Act,
1961, are illegal and without the authority of law;
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(d) Grant such other or further relief/s as this Hon'ble
court may deem fit in the facts and circumstances
of the case, in the interest of justice and equity.
2. Heard learned counsel appearing for the petitioner and
learned counsel appearing for the respondents and perused the
records.
3. Learned counsel for the respondent submits that
having regard to the fact that the impugned notice at Annexure-A
issued by the respondent under Section 148 of the Income Tax
Act, 1961 dated 25.06.2021 is covered by the judgment of the
Hon'ble Apex Court in 'UNION OF INDIA VS. ASHISH
AGARWAL', (2022) 138 TAXMANN.COM 64 (SC, nothing further
survives in the present petition, which deserves to be disposed of
in terms of the judgment in ASHISH AGARWAL supra.
4. Submission is placed on record.
5. In ASHISH AGARWAL supra, the Hon'ble Apex court
issued following directions that all over India in relation to all
notices purported to have been issued under Section 148 of the
Income Tax Act, 1961 prior to amendment, which came into force
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on 01.04.2021 by treating the said notices as having been issued
under Section 148 (a)(b) of the Income Tax Act, 1961.
6. In view of the aforesaid facts and circumstances and in
the light of the judgment passed by the Hon'ble Apex Court in
ASHISH AGARWAL supra, nothing further survives in the present
petition and the same is disposed of as having become infructuous
reserving liberty in favour of the petitioner to take recourse to such
remedy as available in law including approaching this court
subsequently, if occasion so arises.
Sd/-
(S.R.KRISHNA KUMAR)
JUDGE
SS
