Mrs. Tulsa Venkangouda Patil V. The Assistant Commissioner of Income-Tax, Circle-1, Belagum and Central Board of Direct Taxes, Department of Revenue, Ministry of Finance and Principal Chief Commissioner of Income Tax, Karnataka and Goa Region and The Union of India and Assessment Unit/Verification Unit/Technical Unit/Review Unit, National Faceless Assessment Centre, Income Tax Department

WP/101931/2023

AI Insights

Mrs. Tulsa Venkangouda Patil filed a writ petition challenging the order and notice issued by the Assistant Commissioner of Income-Tax, Belagum, concerning the Assessment Year 2013-14. The petitioner contested the jurisdiction and the procedural validity of the notices under Sections 148 and 148A of the Income Tax Act, 1961, citing issues of limitation and improper application of the law. The High Court referenced a similar case (W.P.No.28182/2024) and decided in favor of the petitioner, leading to the quashing of the impugned order and notice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822421 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 08-12-2025
• Assessment Year: misc
• Other Referred Cases: W.P.No.28182/2024
• Laws Referred To: Income-Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M THIRUMALESH; ROOPA
• Assessee Lawyers: SANDEEP HUILGOL; VISHWANATH HEGDE
• Keywords: Assessment Year 2013-14; Income Tax; Jurisdiction; Limitation; Quashment of Order
• Section: 147; 148; 148A(d); 151A; 149(1)(b)

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC-D:17481 WP No. 101931 of 2023 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 8TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 101931 OF 2023 (T-IT) BETWEEN: MRS. TULSA VENKANGOUDA PATIL W/O MR. VENKAGOUDA, AGED. 62 YEARS, NO.6, MANICKBAG JAIN BOARDING, P.B.ROAD, BELAGAVI – 590 016. …PETITIONER (BY SRI. SANDEEP HUILGOL & SRI. VISHWANATH HEGDE, ADVOCATES) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, BELAGAUM FEROJ KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, DR. AMBEDKAR ROAD, BELAGAVI-590001. 2. CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 002, REP. HEREIN BY ITS CHAIRPERSON. 3. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA REGION, GROUND FLOOR, CR. BUILDING, NO.1, QUEENS ROAD, BENGALURU-560 001. 4. THE UNION OF INDIA, REP. HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVT. OF INDIA, Printed from counselvise.com RAKESH S HARIHAR Digitally signed by RAKESH S HARIHAR Date: 2025.12.09 11:55:10 +0530 - 2 - HC-KAR NC: 2025:KHC-D:17481 WP No. 101931 of 2023 NORTH BLOCK, NEW DELHI-110 001. 5. ASSESSMENT UNIT/VERIFICATION UNIT/ TECHNICAL UNIT/REVIEW UNIT, NATIONALFACELESS ASSESSMENTCENTRE, INCOMETAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110 003. …RESPONDENTS (BY SRI. M. THIRUMALESH & SMT. ROOPA, ADVOCATE FOR R1 TO R5) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT, ORDER OR DIRECTION QUASHING THE IMPUGNED ORDER DATED 26.07.2022 BEARING ITBA/COM/ F/ 17/ 2022-23/ 1044097330(1) PASSED BY RESPONDENT NO.1 UNDER SECTION 148A(D) OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2013-14 (ANNEXURE-A). (B) QUASHING THE IMPUGNED NOTICE DATED 26.07.2022 BEARING ITBA/AST/M/148-1/2022-23/1044116180(1) ISSUED BY RESPONDENT NO.1 UNDER SECTION 148 OF THE INCOME-TAX, 1961, FOR THE ASSESSMENT YEAR 2013-14 (ANNEXURE-B). (III) DIRECTING THE RESPONDENT NO.3 TO PROVIDE TO THE PETITIONER A TRUE COPY OF THE APPROVAL OR SANCTION DATED 18.07.2022 BEARING F.NO.275/PR.CCIT/TECH/2022-23/357 AS WELL AS THE MATERIAL PLACED BEFORE THE RESPONDENT NO.3 PURSUANT TO WHICH THE SAID SANCTION IS SAID TO HAVE BEEN GRANTED. (IV) DECLARING THAT THE IMPUGNED PROCEEDINGS INITIATED BY THE 1ST RESPONDENT UNDER SECTION 147 READ WITH SECTIONS 148 AND 148A OF THE ACT ARE BARRED BY LIMITATION AND OPPOSED TO THE SAID PROVISIONS AND ARE, THEREFORE, WITHOUT JURISDICTION. (V) QUASHING THE IMPUGNED INSTRUCTION BEARING NO.1/2022 DATED 11.05.2022 ISSUED BY THE 2ND RESPONDENT (ANNEXURE-C) TO THE EXTENT THAT THE SAME IS MADE APPLICABLE TO THE CASE OF THE PETITIONER AND ALSO TO THE EXTENT IT DIRECTS THE FRESH ISSUANCE OF A NOTICE UNDER SECTION 148 OF THE ACT FOR ASSESSMENT YEAR 2013-14 DESPITE THE EXPRESS BAR ON THE ISSUANCE OF SUCH NOTICE UNDER THE FIRST PROVISO TO SECTION 149(1)(B) OF THE INCOME-TAX ACT, 1961. (VI) 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 NO.370/42/35/2020 TPL RESPECTIVELY (ANNEXURES- D-1 AND D-2) ISSUED BY THE 4TH RESPONDENT PERMIT THE ISSUANCE OF A NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 EVEN FOR ASSESSMENT YEARS PROHIBITED IN TERMS OF FIRST PROVISO TO SECTION 149(1)(B) OF THE INCOME-TAX ACT, 1961, THE SAID NOTIFICATIONS ARE ULTRA VIRES THE PROVISIONS OF THE INCOME-TAX ACT, 1961 AND THE PROVISIONS OF THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020, AND THUS BAD IN LAW AND ETC., Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC-D:17481 WP No. 101931 of 2023 THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) The petitioner - Assessee is before this Court seeking quashment of the impugned order dated 26.07.2022, passed by respondent No.1 under Section 148A(d) of the Income Tax Act, 1961 for the Assessment Year 2013-14, vide Annexure-A; and the impugned notice dated 26.07.2022, issued by respondent No.1 under Section 148 of the Income Tax Act, 1961 for the Assessment year 2013-14 vide Annexure-B. 2. Heard Sri Sandeep Huilgol, learned counsel for the petitioner and Sri Thirumalesh & Smt.Roopa, learned counsels for the respondents. 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC-D:17481 WP No. 101931 of 2023 petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned order dated 26.07.2022 vide Annexure-A and the impugned notice dated 26.07.2022 vide Annexure-B, issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matter pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed. (iv) Contentions of both the parties except the one noted hereinabove shall remain open to be considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE VNP/CT-ASC List No.: 1 Sl No.: 95 Printed from counselvise.com "