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Karnataka High Court
Late Shri Basapur Ningappa vs Income Tax Officer on 27 March, 2026
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NC: 2026:KHC-D:4842
WP No. 101402 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 27TH DAY OF MARCH, 2026
BEFORE
THE HON'BLE MS. JUSTICE JYOTI M
WRIT PETITION NO. 101402 OF 2026 (T-IT)
BETWEEN:
LATE SHRI BASAPUR NINGAPPA,
(SINCE DECEASED R/BY HIS LR'S.),
SMT. RENUKAMMA W/O BASAPUR NINGAPPA,
12-14-179,
SRI GURU GAVISIDDESHWARA ENTERPRISES,
C.B.S. GUNJ, GANGAVATI, KARNATAKA,
AGED ABOUT 40 YEARS,
OCC: HOMEMAKER.
... PETITIONER
(BY SRI. PRANAV.S.KATAGERI AND
SRI. PRASANNA N.U., ADVOCATES)
AND:
1. INCOME TAX OFFICER,
Digitally signed by
WARD-1, SHIVABELLAGU, 1ST FLOOR,
PREMCHANDRA
MR HUBLI ROAD, BT PATIL NAGAR,
Location: HIGH
COURT OF
KARNATAKA KOPPAL-583 231.
2. ASSESSMENT UNIT,
INCOME TAX DEPARTMENT,
REPRESENTED BY SECRETARY,
CENTRAL BOARD OF DIRECT TAXES,
CENTRAL SECRETARIAT, NORTH BLOCK,
NEW DELHI-110 001
... RESPONDENTS
(BY SRI. M. THIRUMALESH AND
SMT. ROOPA ANAVEKAR, ADVOCATES)
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NC: 2026:KHC-D:4842
WP No. 101402 of 2026
HC-KAR
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN
RELIEFS.
THIS WRIT PETITION IS LISTED FOR PRELIMINARY
HEARING IN 'B' GROUP, THIS DAY, AN ORDER IS MADE AS
UNDER:
ORAL ORDER
Sri.Pranav S.Katageri., counsel for the petitioner has
appeared through video conferencing.
Smt.Roopa Anavekar., counsel for the respondents has
appeared in person.
2. The petition is filed seeking following reliefs:
"a. As Quash by an order, direction, or writ in the nature
of certiorari or any other writ the Notice dated 15.03.2024
issued under Section 148 of the Income-Tax Act, 1961, by
the 1st Respondent for the Assessment Year 2020-21,
bearing DIN and Notice No.ITBA/AST/S/148_1/2023-
24/1062673781(1), at Annexure-"D" as unlawful and
illegal along with the attendant actions.
b. Quash by an order, direction, or writ in the nature of
certiorari or any other writ the Assessment Order dated
15.01.2025, passed under Section 147 read with Sections
144 and 144B of the Income-Tax Act, 1961, by the 2nd
Respondent for the Assessment Year 2020-21, bearing DIN:
NC: 2026:KHC-D:4842
HC-KAR
ITBA/AST/S/147/2024-25/1072378326(1), at Annexure-
"E" as unlawful and illegal along with the attendant actions.
c. Quash by an order, direction, or writ in the nature of
certiorari or any other writ the penalty Order dated
10.07.2025 passed under Section 272A(1)(d) of the Income-
Tax Act, 1961, by the 2nd Respondent for the Assessment
Year 2020-21, bearing DIN: ITBA/PNL/F/272A(1)(d)/2025-
26/1078348089(1), at Annexure-"F" as unlawful and
illegal along with the attendant actions.
d. Quash by an order, direction, or writ in the nature of
certiorari or any other writ the Penalty Order dated
10.07.2025 passed under Section 270A of the Income-Tax
Act, 1961, by the 2nd Respondent for the Assessment Year
2020-21, bearing DIN: ITBA/PNL/F/270A/2025-
26/1078343512(1), at Annexure-"G" as unlawful and
illegal along with the attendant actions.
e. Grant such other relief that this Hon'ble Court may
think fit including the cost of this petition in the interest of
justice and equity."
3. Counsel for the respective parties urged several
contentions. Heard the arguments and perused the papers with
care.
Counsel for the respondents submits that there is a
mismatch in the name of the deceased.
NC: 2026:KHC-D:4842
HC-KAR
Counsel for the petitioner submits that Sri.Basapur
Ningappa and Ningappa are one and the same and his wife has
filed this petition.
The oral submission is placed on record.
4. Suffice it to note that Sri.Basapur Ningappa died on
07.09.2020. However, notice was issued under Section 148A
Clause (b) of the Income Tax Act, 1961 on 08.02.2024.
Thereafter on 15.03.2024, order under Section 148A Clause (d)
of the Income Tax Act, 1961 was passed. On 15.03.2024 a
notice under Section 148 of the Act was issued. Thereafter on
15.01.2025 an assessment order was passed for the AY 2020-
21. On 10.07.2025 an order under Section 272A(1)(d) of the Act
was passed and thereafter on the very same day an order under
Section 270A of the Act was passed against the dead person.
It is noted that Sri.Basapur Ningappa died on 07.09.2020.
However, the notices and the subsequent orders under the
Income Tax Act were issued and passed after 08.02.2024. It is
apparent that the notice is issued to a dead person. The notice to
a dead person is not sustainable and is null and void. Therefore,
NC: 2026:KHC-D:4842
HC-KAR
the notice and the subsequent orders are liable to be set-aside
and so, it is set-aside.
5. The Writ of Certiorari is ordered. The impugned
notice dated 15.03.2024 vide Annexure-D; the order
dated:15.01.2025 vide Annexure-E; the order dated:10.07.2025
vide Annexure-F and the order dated:10.07.2025 vide Annexure-
G are quashed.
6. Resultantly, the Writ Petition is allowed.
Sd/-
(JYOTI M)
JUDGE
MRP
LIST NO.: 1 SL NO.: 70
