Sri Nandi Trust V. Union of India and Income Tax Officer Ward No. 7(2)(5), Bengaluru and National Faceless Assessment Centre

WP/36351/2025

AI Insights

The case involves M/s Sri Nandi Trust, represented by its managing partner Mr. Pradeep Kumar Shekar, who filed a writ petition against the Union of India and other respondents challenging the notices issued for the assessment year 2019-20 under various sections of the Income Tax Act, 1961. The petitioner sought to quash these notices, arguing that they were issued improperly. The respondents contested the petition, asserting that it lacked merit. The court referenced a similar case, Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax, where similar notices were quashed, leading to the decision in favor of the petitioner in this case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 815671 (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: E I SANMATHI
• Assessee Lawyers: BHARATH V
• Keywords: Assessment Year 2019-20; Income Tax; Notice Quashing; Writ petition
• Section: 148; 226; 148A(3); 227; 148A(1)

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:50443 WP No. 36351 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. 36351 OF 2025 (T-IT) BETWEEN: 1. M/S SRI NANDI TRUST (A PARTNERSHIP CONCERN) HAVING ITS OFFICE AT NO. 33, BRINDAVAN, 22ND MAIN PADMANABHANAGAR BENGALURU - 560 070. REPRESENTED BY ITS MANAGING PARTNER MR. PRADEEP KUMAR SHEKAR …PETITIONER (BY SRI. BHARATH KUMAR .V, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY ITS PRL. SECRETARY MINISTRY OF FINANCE 3RD FLOOR, JEEVAN DEEP BUILDING SANSAD MARG, NEW DELHI-110 001. 2. INCOME TAX OFFICER WARD NO. 7(2)(5), BENGALURU HAVING OFFICE AT INCOME TAX DEPARTMENT BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE BENGALURU-560 095. Printed from counselvise.com Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:50443 WP No. 36351 of 2025 3. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER MINISTRY OF FINANCE, ROOM NO. 401 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM NEW DELHI - 110 001. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE DATED 21.03.2025 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)-1/2024-25/1074816107(1) ISSUED BY THE RESPONDENT NO. 2 UNDER SECTION 148A(1) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2019-20, IN RESPECT OF THE PETITIONER (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, the petitioner seeks the following reliefs: \"i. Issue a writ order or direction in the nature of certiorari or any other appropriate writ quashing the notice dated 21.03.2025 bearing DIN and Notice No.ITBA/AST/F/148A (SCN)_1/2024-25/1074816107(1) issued by the Respondent No.2 under Section 148A(1) of the Income Tax At, 1961 for the assessment Year 2019-20, in respect of the Petitioner (Annexure-A); Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:50443 WP No. 36351 of 2025 ii. Issue a writ, order or direction in the nature of certiorari or any other appropriate writ quashing the order dated 11.06.2025 bearing DIN and Notice No.ITBA/AST/F/148A/ 2025-26/1076900723(1) passed by the Respondent No.2 under Section 148A(3) of the Income Tax Act, 1961 for the assessment Year 2019-20, in respect of the Petitioner (Annexure-B); iii. Issue a writ, order or direction in the nature of certiorari or any other appropriate writ quashing the notice dated 11.06.2025 bearing DIN and Notice No.ITBA/AST/S/148_1/ 2025-26/1076908765(1) issued by the Respondent No.2 under Section 148 of the Income Tax Act, 1961 for the assessment Year 2019-20; in respect of the petitioner (Annexure-C); iv. Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter.\" 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 Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:50443 WP No. 36351 of 2025 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 (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. Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:50443 WP No. 36351 of 2025 (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: 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. Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:50443 WP No. 36351 of 2025 (ii) The impugned notice and consequential order, notice etc., at Annexures-A, B and C dated 21.03.2025, 11.06.2025 and 11.06.2025 respectively are hereby quashed. (iii) Liberty is reserved in favour of the respondents 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 NBM List No.: 2 Sl No.: 12 Printed from counselvise.com "