M/S Nandi Realty (Partnership Firm) V. Union of India and Prl. Commissioner of Income Tax Bengaluru - 2 and Income Tax Officer Ward No. 4(3)(2), Bengaluru and National Faceless Assessment Centre

WP/36417/2025

AI Insights

The case involves M/S Nandi Realty, a partnership firm, which filed a writ petition against the Union of India and other respondents challenging multiple notices and orders issued under the Income Tax Act, 1961 for the assessment year 2019-20. The petitioner sought to quash these notices and orders, arguing that they were issued improperly. The High Court of Karnataka, referencing a similar case decided by a co-ordinate bench, found in favor of the petitioner, leading to the quashing of all contested notices and orders. The court's decision emphasized adherence to judicial precedents and reserved the possibility for the revenue to revive the case depending on future Supreme Court decisions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 815678 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 03-12-2025
• Assessment Year: misc
• Other Referred Cases: Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: BHARATH V
• Keywords: Assessment Year 2019-20; Income Tax; Notice Quashing; Writ petition
• Section: 147; 148; 144; 144B; 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:50441 WP No. 36417 of 2025 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. 36417 OF 2025 (T-IT) BETWEEN: 1. M/S NANDI REALTY (PARTNERSHIP FIRM) HAVING ITS OFFICE AT NO. 2600, GROUND FLOOR SIDDIVINAYAK, 26TH MAIN HSR LAYOUT, SECTOR - 1 BENGALURU - 560 102. REPRESENTED BY ITS MANAGING PARTNER MR. PRADEEP KUMAR SHEKAR …PETITIONER (BY SRI. BHARATH KUMAR .V, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY ITS PRL. SECRETARY, MINISTRY OF FINANCE 3RD FLOOR, JEEVAN DEEP BUILDING SANSAD MARG, NEW DELHI - 110001. 2. PRL. COMMISSIONER OF INCOME TAX BENGALURU - 2 HAVING OFFICE AT INCOME TAX DEPARTMENT BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE BENGALURU - 560 095. Printed from counselvise.com Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:50441 WP No. 36417 of 2025 3. INCOME TAX OFFICER WARD NO. 4(3)(2), BENGALURU HAVING OFFICE AT INCOME TAX DEPARTMENT BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE BENGALURU - 560 095. 4. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX /INCOME TAX OFFICER MINISTRY OF FINANCE, ROOM NO. 401 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM NEW DELHI - 110 001. …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 NOTICE DATED 27.02.2023 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022-23/1050156283(1) ISSUED BY THE RESPONDENT NO. 3 UNDER SECTION 148A(B) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2019-20, IN RESPECT OF THE PETITIONER (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 the following reliefs: Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:50441 WP No. 36417 of 2025 \"i. Issue a writ order or direction in the nature of certiorari or any other appropriate writ quashing the notice dated 27.02.2023 bearing DIN and Notice No.ITBA/AST/F/148A (SCN)/2022-23/1050156283(1) issued by the Respondent No.3 under Section 148A(b) of the Income Tax Act, 1961 for the assessment Year 2019-20, in respect of the Petitioner (Annexure-A); ii. Issue a writ, order or direction in the nature of certiorari or any other appropriate writ quashing the notice dated 10.03.2023 bearing DIN and Notice No.ITBA/AST/F/148A (SCN)/2022-23/1050601373(1) issued by the Respondent No.3 under Section 148A(b) of the Income Tax Act, 1961 for the assessment Year 2019-20, in respect of the Petitioner (Annexure-A1); iii. Issue a writ order or direction in the nature of certiorari or any other appropriate writ quashing the order dated 22.03.2023 bearing DIN and Notice No.ITBA/AST/F/148A/ 2022-23/1051103439(1) passed by the Respondent No.3 under Section 148A(d) of the Income Tax Act, 1961 for the assessment Year 2019-20, in respect of the Petitioner (Annexure-B); iv. Issue a writ order or direction in the nature of certiorari or any other appropriate writ quashing the notice dated 30.03.2023 bearing DIN and Notice No.ITBA/AST/S/148/ 2022-23/1051630398(1) issued by the Respondent No.3 under Section 148 of the Income Tax Act, 1961 for the assessment Year 2019-20, in respect of the Petitioner (Annexure-C); Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:50441 WP No. 36417 of 2025 v. Issue a writ, order or direction in the nature of certiorari or any other appropriate writ quashing the order dated 15.03.2024 bearing DIN No.ITBA/AST/S/147/2023- 24/1062696648(1) issued by the Respondent No.3 under Section 147 R/w Section 144 and 144B of the Income Tax Act, 1961 for the assessment Year 2019-20, in respect of the Petitioner (Annexure-D); vi. Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter. 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. Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:50441 WP No. 36417 of 2025 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: O R D E R (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. Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:50441 WP No. 36417 of 2025 (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 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, A.1, B, C and D dated 27.02.2023, 10.03.2023, 22.03.2023, 30.03.2023 and 15.03.2024 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 Printed from counselvise.com - 7 - HC-KAR NC: 2025:KHC:50441 WP No. 36417 of 2025 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 NBM List No.: 2 Sl No.: 13 Printed from counselvise.com "