Smt. Muniyappa Rathnamma, W/O Shankar Reddy P. R. V. The Income Tax Officer Ward 1, Chickaballapur and The Assessment Unit, National Faceless Assessment Centre, Income Tax Department and The Principal Chief Commissioner of Income Tax, Karnataka and Goa and The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Income Tax Department

WP/36559/2025

AI Insights

The case involves Smt. Muniyappa Rathnamma, the petitioner, who challenged multiple notices and orders issued by the Income Tax Department under various sections of the Income Tax Act, 1961, concerning the Assessment Year 2015-16. The notices included a show cause notice, assessment order, computation sheet, demand notice, and penalty notices. The petitioner argued that these actions were unjustified and sought their quashing. The respondents defended the validity of these actions. The court referenced a similar case, Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax, where a co-ordinate bench had set a precedent that influenced the decision in this case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 821549 (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 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: SANDEEP HUILGOL
• Keywords: Assessment Year 2015-16; Faceless Appeal; Faceless assessment; Income Tax; Notice Quash
• Section: 147; 148; 144; 271(1)(c); 271F; 148A(d); 156

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:50562 WP No. 36559 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. 36559 OF 2025 (T-IT) BETWEEN: SMT MUNIYAPPA RATHNAMMA, W/O SHANKAR REDDY P. R., AGED ABOUT 59 YEARS, RESIDING AT PERESANDRA VILLAGE, PERESANDRA POST, CHICKBALLAPUR TALUK CHICKBALLAPUR – 562 104 …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 1, CHICKABALLAPUR, YASHOD A COMPLEX, 1ST FOOR, B. B. ROAD, CHICKABALLAPUR – 562 101 2. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110 003 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA, GROUND FLOOR, CR BUILDING, NO.1, QUEEN’S ROAD, BENGALURU – 560 001 4. THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, ROOM NO. 245-A, NORTH BLOCK NEW DELHI – 110 001 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) Printed from counselvise.com Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50562 WP No. 36559 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 30.03.2022 BEARING NOTICE NO DIN AND NOTICE NO. ITBA/AST/S/148-1/2021-22/1042065787(1), ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2015-16 (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, petitioner seeks for the following reliefs:- “i. Quash the Impugned Notice dated 30.03.2022 bearing DIN & Notice No.: ITBA/AST/S/148_1/2021- 22/1042065787(1), issued by the 1st Respondent under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2015-16 (Annexure ‘A’) ii. Quash the Impugned Order dated 30.03.2022, bearing DIN and Notice Number ITBA/AST/F/148A/2021-22/1042041869(1) passed by the 1st Respondent under Section 148A(d) of the Income Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure ‘A-1’); iii. Quash the Impugned Assessment Order dated 23.03.2023 bearing DIN: ITBA/AST/S/147/2022- 23/1051190600(1) passed by the 1st Respondent under Section 147 read with section 144 of the Income Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure ‘B’) Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:50562 WP No. 36559 of 2025 iv. Quash the Impugned Computation Sheet dated 23.03.2023 bearing DIN No.ITBA/AST/S/114/2022- 23/1051190889(1) issued by the 1st Respondent for the Assessment Year 2015-16 (Annexure ‘B-1’); v. Quash the Impugned Notice of Demand dated 23.03.2023 bearing DIN No.ITBA/AST/S/156/2022- 23/1051190765(1) ) issued by the 1st Respondent under Section 156 of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure ‘B-2’); vi. Quash the Impugned Notice of penalty dated 26.04.2023 bearing DIN No. ITBA/PNL/F/271F/2023- 24/1052346348(1) issued by the 1st Respondent under Section 271F of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure ‘C’); vii Quash the Impugned Notice of penalty dated 02.05.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023-24/1052512290(1) issued by the 1st Respondent under Section 271(1)(c) of the Income Tax Act, 1961 for the Assessment Year 2015- 16 (Annexure ‘C-1’); viii. Pass such other orders or directions as this Hon’ble Court may deem fit 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. Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:50562 WP No. 36559 of 2025 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. 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 Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:50562 WP No. 36559 of 2025 (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.\" 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: Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:50562 WP No. 36559 of 2025 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, A1, B, B1, B2, C and C1 dated 30.03.2022, 30.03.2022, 23.03.2023, 23.03.2023, 23.03.2023, 26.04.2023 and 02.05.2023 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 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 BMC List No.: 2 Sl No.: 23 Printed from counselvise.com "