Name: Latest Laws
Address: Indra Prakash Building, 703-704, Barakhamba Rd, Connaught Place, New Delhi, Delhi 110001, New Delhi, 110001, IN
Telephone: 8920383947

Karnataka High Court

Smt. Gowramma vs The Income Tax Officer on 14 October, 2025

Author: S.R.Krishna Kumar

Bench: S.R.Krishna Kumar

                                                -1-
                                                              NC: 2025:KHC:40856
                                                         WP No. 27518 of 2025


                    HC-KAR



                        IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                             DATED THIS THE 14TH DAY OF OCTOBER, 2025

                                             BEFORE
                         THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
                               WRIT PETITION NO. 27518 OF 2025 (T-IT)
                   BETWEEN:

                   1.    SMT. GOWRAMMA,
                         D/O AYYANNA,
                         AGED ABOUT 41 YEARS,
                         RESIDING AT #61/A, RAJPURA,
                         JIGANI, PO JIGANI,
                         BENGALURU - 560 105

                         ALSO AT NO. 196, RAJAPURA VILLAGE, JIGANI HOBLI,
                         ANEKAL TALUK, BENGALURU, KARNATAKA

                   2.    SMT. KALAVATI VENKATARAJU,
                         W/O VENKATARAJU,
                         AGED ABOUT 49 YEARS,
                         RESIDING AT DNO 12/223,
                         NETAJI NAGAR, KELAMANGALAM,
                         DENKANKOTTAI, KRISHNAGIRI,
Digitally signed         KELAMANGALAM, TAMIL NADU - 635 113,
by CHANDANA
BM                       ALSO AT NO. 129, RAJAPURA VILLAGE,
Location: High           JIGANI HOBLI, ANEKAL TALUK,
Court of                 BENGALURU, KARNATAKA
Karnataka
                   3.    SMT. PAPAMMA,
                         W/O MUNIRAJU,
                         AGED ABOUT 42 YEARS,
                         RESIDING AT 289,
                         DINNNE MANEGALU,
                         RE-OPEN AGRAHARA,
                         BANGALORE SOUTH,
                         BENGALURU - 560 068
                               -2-
                                            NC: 2025:KHC:40856
                                       WP No. 27518 of 2025


 HC-KAR



       ALSO AT NO. 269, ROOPENA AGRAHARA,
       DINNEMANEGALU,
       BENGALURU - 560 068
                                                ...PETITIONERS
(BY SRI. SANDEEP HUILGOL, ADVOCATE)

AND:

1.     THE INCOME TAX OFFICER
       WARD 4(3)(3), BANGALORE,
       ROOM NO. 408, 4TH FLOOR,
       BMTC BUILDING, 80 FEET ROAD,
       6TH BLOCK, KORAMANGALA,
       BENGALURU - 560 095

2.     THE PRINCIPAL CHIEF COMMISSIONER
       OF INCOME TAX,
       KARNATAKA AND GOA
       GROUND FLOOR, CR BUILDING,
       NO.1 QUEENS ROAD,
       BENGALURU - 560 001

3.     PRINCIPAL COMMISSIONER OF
       INCOME-TAX 2, BENGALURU,
       C.R. BUILDING, NO. 1, QUEENS ROAD,
       BENGALURU - 560 001

4.     DIRECTORATE GENERAL
       OF INCOME-TAX (SYSTEMS), NEW DELHI
       ARA CENTRE, GROUND FLOOR,
       E-2 JHANDEWALAN EXTENSION,
       NEW DELHI - 110 005
                                              ...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 IMPUGNED
NOTICE DATED 27.07.2022 BEARING DIN AND ORDER NO.
ITBA/COM/F/17/2022.23/1044147587(1) ISSUED BY THE 1ST
RESPONDENT UNDER SECTION 148 OF THE INCOMETAX ACT
1961 FOR THE ASSESSMENT YEAR 201516 (ANNEXURE 'A') AND
ETC.,
                                   -3-
                                                 NC: 2025:KHC:40856
                                              WP No. 27518 of 2025


HC-KAR



    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 for the following reliefs:

"i. Quash the impugned Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044147587(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 Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044146834(1) issued by the 1st Respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'A-1');

iii. Quash the impugned Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044145554(1) issued by the 1st Respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'A-2');

iv. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044147587(1) passed by the 1st Respondent under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B');

NC: 2025:KHC:40856

HC-KAR

v. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044146834(1) passed by the 1st Respondent under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B-1');

vi. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044145554(1) passed by the 1st Respondent under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B-2');

vii. Quash the Impugned Assessment Order dated Order No. 26.05.2023 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1053228629(1) passed by the 1st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure 'C');

viii. Quash the Impugned Assessment Order dated 26.05.2023 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1053227742(1) passed by the 1st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure 'C-1');

ix. Quash the Impugned Assessment Order dated 26.05.2023 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1053228281(1) passed by the 1st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure 'C-2');

NC: 2025:KHC:40856

HC-KAR

x. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/2023- 24/1056436372(1) passed by the 1st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D');

xi. Quash the Impugned Penalty Order dated 21.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/2023- 24/1056394490(1) passed by the 1st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D-1');

xii. Quash the Impugned Penalty Order dated 21.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/2023- 24/1056394488(1) passed by the 1st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D-2');

xiii. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/2023- 24/1056437371(1) passed by the 1st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E');

xiv. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/2023- 24/1056452274(1) passed by the 1st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E-1');

xv. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/2023-

NC: 2025:KHC:40856

HC-KAR

24/1056445855(1) passed by the 1st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E-2');

xvi. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023- 24/1057736062(1) passed by the 1st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F');

xvii. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023- 24/1057736151(1) passed by the 1st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F-1');

xviii. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023- 24/1057736144(1) passed by the 1st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F-2');

xix. 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.

3. In addition to reiterating the various contentions urged

in the memorandum of petition and referring to the material on

NC: 2025:KHC:40856

HC-KAR

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

(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

NC: 2025:KHC:40856

HC-KAR

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:

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

NC: 2025:KHC:40856

HC-KAR

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, A2, B, B1, B2, C, C1, C2, D, D1, D2, E, E1, E2, F, F1 and F2 dated 27.07.2022, 27.07.2022, 27.07.2022, 27.07.2022, 27.07.2022, 27.07.2022, 26.05.2023, 26.05.2023, 26.05.2023, 22.09.2023, 21.09.2023, 21.09.2023, 22.09.2023, 22.09.2023, 22.09.2023, 06.11.2023, 06.11.2023 and 06.11.2023 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