Rama Rao Sadashiva Rao V. The Income Tax Officer Ward 5(2)(1) and Assessment Unit Income Tax Department

WP/37167/2025

AI Insights

The case involves Rama Rao Sadashiva Rao, the petitioner, challenging multiple notices and orders issued by the Income Tax Department for the assessment year 2018-19. The notices included those under sections 148A(b), 148A(d), 148, and various penalty notices under sections 270A, 271AAC(1), 272A(1)(d), and 271D of the Income Tax Act, 1961. The petitioner sought to quash these notices and orders, arguing that they were issued improperly. The respondents defended the validity of these notices and orders. The court's decision to quash the notices and orders was influenced by a similar case previously decided by a co-ordinate bench of the High Court.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822397 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 09-12-2025
• 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: M THIRUMALESH
• Assessee Lawyers: ANNAMALAI
• Keywords: Assessment year 2018-19; Demand notice; Income Tax; Penalty notice; Show cause notice; Writ of Certiorari
• Section: 147; 148; 144; 271D; 270A; 144B; 271AAC(1); 148A(b); 148A(d); 272A(1)(d); 156; 226; 227

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:52192 WP No. 37167 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37167 OF 2025 (T-IT) BETWEEN: 1. RAMA RAO SADASHIVA RAO SON OF SRI. S. RAMA RAO AGED ABOUT 69 YEARS PRESENT ADDRESS NO. 238 A V ROAD, 1ST MAIN ROAD CHAMARAJPET, BANGALORE-560018 KARNATAKA, INDIA. PAN: ACZPR3279F. …PETITIONER (BY SRI. ANNAMALAI .S, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 5(2)(1), BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA BANGALORE 560095. 2. ASSESSMENT UNIT INCOME TAX DEPARTMENT REP. BY ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME-TAX/ INCOME-TAX OFFICER INCOME-TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR, E-RAMP Printed from counselvise.com Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:52192 WP No. 37167 of 2025 JAWAHARLAL NEHRU STADIUM DELHI-110 003. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT INCOME TAX ACT, 1961 DATED 23.03.2022 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2021-22/1041328157(1) AND THE SAME IS ENCLOSED AND MARKED AS ANNEXURE - A1 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: \"i). Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Notice issued under section 148A(b) of the Income Tax Act, 1961 dated 23.03.2022 for the assessment year 2018-19 issued by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A (SCN)/ 2021-22/1041328157(1) and the same is enclosed and marked as Annexure A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order dated 01.04.2022 passed under section 148A(d) of the Act for the assessment year 2018-19 bearing DIN & Notice No.ITBA/AST/F/148A/2022- Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:52192 WP No. 37167 of 2025 23/1042406252(1) issued by the Respondent No.1 and the same is enclosed and marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Notice issued under Section 148 of the Act dated 01.04.2022 for the assessment year 2018-19 bearing DIN & Notice No.ITBA/AST/S/148_1/ 2022-23/1042421133(1) issued by the Respondent No.1 and the same is enclosed and marked as Annexure- АЗ. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Assessment order dated passed under section 147 r.w.s. 144 r.w.s. 144B of the Act dated 06.03.2024 bearing DIN No.ITBA/AST/S/147/2023-24/ 1062089650(1) by the Respondent No.2 and the same is enclosed and marked as Annexure- B1. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Computation sheet dated 06.03.2024 issued by the Respondent No. 2 bearing DIN & Document Number ITBA/AST/5/183/2023-24/ 1062089723 (1) and the same is enclosed and marked as Annexure-B2. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand notice under section 156 of the Act dated 06.03.2024 issued by the Respondent No.2 bearing DIN & Notice No.ITBA/AST/S/156/2023-24/ 1062089702(1) and the same is enclosed and marked as Annexure-B3. Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:52192 WP No. 37167 of 2025 xvii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Penalty notice issued u/s 270A vide dated 06/03/2024 issued by the Respondent No. 2, bearing ITBA/PNL/S/270A/2023-24/1062089743(1) and the DIN: same is enclosed and marked as Annexure-B4. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Penalty notice issued u/s 271AAC(1) vide dated 06/03/2024 issued by the Respondent No.2, bearing DIN: ITBA/PNL/S/271AAC(1)/ 2023-24/1062089752(1) and the same is enclosed and marked as Annexure-B5. viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show cause notice under section 272A(1)(d) of the Act dated 06/03/2024 issued by the Respondent No.2 bearing DIN:ITBA/PNL/S/272A(1)(d) _FL/2023-24/1062089130(1) and the same is enclosed and marked as Annexure-C1. ix) Issue a writ of Certiorari or direction in the nature of a writ of certiorari the quashing Penalty order under section 272A(1)(d) of the Act dated 18.09.2024 passed by the Respondent No.2 bearing DIN ITBA/PNL/F/272A(1)(d)/ 2024-25/1068810656(1) and same is enclosed and marked as Annexure-C2. x) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Computation sheet dated 18.09.2024 issued by the Respondent No.2 bearing DIN & Order Number ITBA/PNL/S/272A(1)(d)FL/2023-24/ Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:52192 WP No. 37167 of 2025 1062089130(1) and the same is enclosed and marked as Annexure-C3. xi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand Notice under section 156 of the Act dated 18.09.2024 issued by the Respondent No.2 bearing DIN & Notice No.ITBA/PNL/S/156/2024- 25/1068798650(1) and the same is enclosed and marked as Annexure-C4. xii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show cause notice under section 271D of the Act dated 06/03/2024 issued by Respondent No.2 bearing DIN:ITBA/PNL/S/271D/2023-24/ 1062089746 (1) and the same is enclosed and marked as Annexure-D1. xiii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Penalty order under section 271D of the Act dated 23.09.2024 passed by the Respondent No.2 bearing DIN:ITBA/PNL/F/271D/2024- 25/1069002249(1) and the same is enclosed and marked as Annexure-D2. xiv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Computation sheet dated 23.09.2024 issued by the Respondent No.2 bearing DIN & Order Number ITBA/PNL/S/271D/2023-24/1062089746(1) and the same is enclosed and marked as Annexure-D3. xv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand Notice under section Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:52192 WP No. 37167 of 2025 156 of the Act dated 23.09.2024 issued by the Respondent No. 2 bearing DIN & Notice No.ITBA/PNL/S/156/2024- 25/1068999147(1) and the same is enclosed and marked as Annexure-D4. xvi) 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 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. Printed from counselvise.com - 7 - HC-KAR NC: 2025:KHC:52192 WP No. 37167 of 2025 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. (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.\" Printed from counselvise.com - 8 - HC-KAR NC: 2025:KHC:52192 WP No. 37167 of 2025 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, B3, B4, B5, C1, C2, C3, C4, D1, D2, D3 and D4 dated 23.03.2022, 01.04.2022, 01.04.2022, 06.03.2024, 06.03.2024, 06.03.2024, 06.03.2024, 06.03.2024, 06.03.2024, 18.09.2024, 18.09.2024, 18.09.2024, 06.03.2024, 23.09.2024, 23.09.2024 and 23.09.2024 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 - 9 - HC-KAR NC: 2025:KHC:52192 WP No. 37167 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.: 32 Printed from counselvise.com "