Smt. Hemavathi Muddappa V. Deputy Commissioner of Income Tax Central Circle -2(1) and Principal Commissioner of Income Tax Central Circle

WP/10209/2024

AI Insights

The case involves Smt. Hemavathi Muddappa, the petitioner, who challenged the proceedings initiated by the Deputy Commissioner of Income Tax and the Principal Commissioner of Income Tax under the Income Tax Act, 1961, for the assessment year 2019-20. The petitioner sought to quash the entire proceedings, including the show cause notices issued on 11.04.2023, arguing that they were unjust and inequitable. The court referenced a similar case, Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax, where the proceedings were also quashed based on procedural grounds under the Income Tax Act. The respondents did not provide substantial arguments to counter the petitioner's claims, leading to the court's decision in favor of the petitioner.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 815666 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 02-12-2025
• 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 DILIP
• Assessee Lawyers: JEEVAN NEERALGI
• Keywords: Assessment Year 2019-20; Income Tax; Quash Proceedings; Writ petition
• Section: 148; 148A(d)

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:50556 WP No. 10209 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10209 OF 2024 (T-IT) BETWEEN: SMT. HEMAVATHI MUDDAPPA W/O SRI RAMALINGA AGE 47 YEARS, R/AT SY NO. 47/2, 1ST MAIN ROAD, KAVERY LAYOUT DODDABETTAHALLI, ATTUR, YELAHANKA BANGALORE - 560 064. …PETITIONER (BY SRI. JEEVAN NEERALGI, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(1) CR BUILDING, QUEENS ROAD, BANGALORE - 560 001. 2. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, CR BUILDING, QUEENS ROAD, BANGALORE - 560 001 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE Printed from counselvise.com Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50556 WP No. 10209 of 2024 ENTIRE PROCEEDINGS INITIATED BY R-1 BY ISSUING ORDER DTD. 11.04.2023 ISSUED UNDER SECTION 148A(d) OF THE INCOME TAX ACT, 1961 (DIN NO. ITBA/AST/F/148A/2023- 24/1051995064(1)) FOR THE ASSESSMENT YEAR 2019-20 AND CONSEQUENT NOTICE DTD. 11.04.2023 ISSUED UNDER SECTION 148 OF THE INCOME TAX ACT, 1961(DIN NO. ITBA/AST/S/148.1/2023-24/1051995335(1)) (ANNX-A AND B RESPECTIVELY) IN THE INTEREST OF JUSTICE AND EQUITY AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: \"WHEREFORE, the Petitioner prays that this Hon'ble Court may be pleased to: L Issue appropriate writ, direction or order quashing the entire proceedings Initiated by respondent 1 by issuing order dt. 10/04/2023 issued under Section 148 A(d) of the Income-Tax Act, 1961 [DIN No. ITBA/AST/F/148A/2023-24/1051995064(1)) for the Assessment Year 2019-20 and consequent Notice dt. 11/04/2023 issued under Section 148 of the Income-Tax Act, 1961[DIN No. ITBA/AST/S/148_1/2023-24/1051995335(1) [Annexures A & B respectively] in the interest of justice and equity. ii. Pass such other order as this Hon'ble Court deems fit under the circumstances of the case.\" Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:50556 WP No. 10209 of 2024 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 - 4 - HC-KAR NC: 2025:KHC:50556 WP No. 10209 of 2024 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 - 5 - HC-KAR NC: 2025:KHC:50556 WP No. 10209 of 2024 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 and B, both dated 11.04.2023 are hereby quashed. Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:50556 WP No. 10209 of 2024 (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 BSV List No.: 2 Sl No.: 24 Printed from counselvise.com "