Mrs. K. B. Bhojamma V. The Deputy Commissioner of Income Tax Circle - 2(4), Bengaluru and The Assistant Commissioner of Income Tax, Circle - 2(4), Bengaluru and The Director General of Income Tax (Investigation), Bengaluru

WP/35585/2025

AI Insights

The case involves Mrs. K. B. Bhojamma, the petitioner, who filed a writ petition against the Deputy Commissioner of Income Tax and other officials, challenging the validity of several notices issued under sections 148 and 142(1) of the Income Tax Act, 1961. These notices were related to the assessment years 2013-14, 2016-17, and 2017-18. The petitioner, represented by senior counsel Sri A. Shankar, argued that the notices were improperly issued, referencing a similar case (Ramachandra Reddy Ravi Kumar) where such notices were quashed. The respondents, represented by counsel Sri M. Dilip, contended that the petition lacked merit. The court's decision to quash the notices was heavily influenced by the precedent set in the aforementioned case.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 815673 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 01-12-2025
• Assessment Year: misc
• Other Referred Cases: Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: A SHANKAR
• Keywords: Assessment Year; Income Tax; Notice Quashing; Writ of Certiorari
• Section: 148; 142(1); 226; 227

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:49976 WP No. 35585 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35585 OF 2025 (T-IT) BETWEEN: 1. MRS. K. B. BHOJAMMA AGE 71 YEARS LAKSHMI NILAYA HOUSE NO.3, 3RD CROSS NAGAPPA, BLOCK, SRIRAMPURAM S.O., BANGALORE NORTH, BENGALURU - 560021 (IN CAPACITY AS LEGAL HEIR TO LATE C CHANNAPPA) …PETITIONER (BY SRI. A.SHANKAR, SENIOR COUNSEL FOR SRI MADHUSUDHAN.U.A., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 2(4), BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560001 Printed from counselvise.com Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49976 WP No. 35585 of 2025 2. THE ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(4), BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560001 3. THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560001 …RESPONDENTS (BY SRI.M.DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 31.03.2023 ISSUED UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2013-14 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/COM/M/17/2022-23/1051782106(1) HEREIN MARKED AS ANNEXURE - A1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:49976 WP No. 35585 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: \"a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.03.2023 issued under section 148 of the Income Tax Act, 1961 for the assessment year 2013-14 by the Respondent No.1 bearing DIN & Notice No. ITBA/COM/M/17/2022-23/1051782106(1) herein marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.08.2024 issued under section 148 of the Income Tax Act, 1961 for the assessment year 2016-17 by the Respondent No.2 bearing DIN & Notice No. ITBA/COM/M/17/2024-25/1068212979(1) herein marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.08.2024 issued under section 148 of the Income Tax Act, 1961 for the assessment year 2017-18 by the Respondent No.2 bearing DIN & Notice No. ITBA/COM/M/17/2024-25/1068215811(1) herein marked as Annexure - A3. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 11.09.2025 issued under section 142(1) for the assessment year 2013-14 by the Respondent No.2 DIN bearing & Notice No. ITBA/AST/M/142(1)/2025-26/1080613054(1) herein marked as Annexure - B1. Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:49976 WP No. 35585 of 2025 e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 11.09.2025 issued under section 142(1) for the assessment year 2016-17 by the Respondent No.2 bearing DIN B Notice No. ITBA/AST/M/142(1)/2025-26/1080613158(1) herein marked as Annexure - B2. f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 11.09.2025 issued under section 142(1) for the assessment year 2017-18 by the Respondent No.2 bearing DIN & Notice No. ITBA/AST/M/142(1)/2025-26/1080612468(1) herein marked as Annexure B3. g) And pass such other orders as this Hon'ble Court deems fit and proper 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 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 Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:49976 WP No. 35585 of 2025 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: 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. Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:49976 WP No. 35585 of 2025 (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 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- A1, A2, A3, B1, B2 and B3 dated 31.03.2023, 31.08.2024, 31.08.2024, 11.09.2025, 11.09.2025 and 11.09.2025, Printed from counselvise.com - 7 - HC-KAR NC: 2025:KHC:49976 WP No. 35585 of 2025 respectively, are hereby quashed, in so far as petitioners is concerned. 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 VM List No.: 2 Sl No.: 14 Printed from counselvise.com "