Vani Selvarajan V. Deputy Commissioner of Income Tax International Taxation, Circle 2(1), Bengaluru and Income Tax Officer, Ward Int'l. Taxation 1(1), Bengaluru and Principal Commissioner of Income-Tax, International Taxation, New Delhi and National Faceless Assessment Centre (NFAC) and Commissioner of Income-Tax (Appeals)-12 Bengaluru

WP/36749/2025

AI Insights

The case involves Vani Selvarajan, the petitioner, who challenged multiple show cause notices and orders issued by the Income Tax authorities for the Assessment Year 2016-17. These notices and orders were issued under various sections of the Income Tax Act, 1961, including sections 148A(b), 148A(d), 148, 144, 147, 144C(1), 156, 271(1)(c), and 271F. The petitioner sought to quash these notices and orders, arguing that they were issued improperly. The respondents, comprising various income tax officials and authorities, defended the validity of these notices and orders. The court's decision to quash the notices and orders was heavily influenced by a previous judgment in a similar case, which found procedural improprieties in the issuance of such notices.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 815694 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 05-12-2025
• 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: E I SANMATHI
• Assessee Lawyers: ABHIJITH BAPU
• Keywords: Assessment Year 2016-17; Income Tax; Show cause notice; Writ of Certiorari
• Section: 147; 148; 144; 271(1)(c); 271F; 148A(b); 148A(d); 144C(1); 156

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:51199 WP No. 36749 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 05TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36749 OF 2025 (T-IT) BETWEEN: 1. VANI SELVARAJAN D/O OF SRI G SELVARAJAN, AGED ABOUT 57 YEARS, SELVA NILAYA 1 FLOOR UDAYANAGAR TIN FACTORY, 5 CROSS BEHIND TIN FACTORY, BENGALURU - 560 016. ALSO RESIDES IN, NO.49 BRALLOS STREET BARDIA NSW-2565, AUSTRALIA. …PETITIONER (BY SRI. ABHIJITH S.BAPU, ADVOCATE FOR SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE 2(1), BENGALURU ROOM NO. 440, 4TH FLOOR, BMTC BUILDING, 80 FT ROAD, KORAMANGALA, BENGALURU – 560 095. 2. INCOME TAX OFFICER, WARD INTL. TAXATION 1(1), BENGALURU INCOME TAX OFFICE, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. Printed from counselvise.com Digitally signed by SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51199 WP No. 36749 of 2025 3. PRINCIPAL COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, NEW DELHI THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT, I961 ROOM NO.356, C.R. BUILDING, IP ESTATE, DELHI - 110 002. 4. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), A CENTER DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NeAC) 5. COMMISSIONER OF INCOME-TAX (APPEALS)-12 BENGALURU THE APPELLATE AUTHORITY UNDER THE INCOME TAX ACT, 1961, BMTC BUILDING, 80 FT, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER SUITABLE WRIT FOR QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED SHOW CAUSE NOTICE U/S 148A(b) OF THE INCOME TAX ACT, 1961 DATED 23/02/2023 ISSUED BY THE RESPONDENT NO. 2 TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17 WHICH BEARS THE DIN VIZ., ITBA/COM/F/148A(SCN)/2022-23/1050072232(1) AND ENCLOSED AS ANNEXURE-A1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:51199 WP No. 36749 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: \"a. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice u/s 148A(b) of the Income Tax Act, 1961 dated 23/02/2023 issued by the Respondent No. 2 to the Petitioner for the Assessment Year 2016-17 which bears the DIN viz., ITBA/COM/F/148A(SCN)/2022-23/1050072232(1) and enclosed as Annexure A1 b. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice u/s 148A(b) of the Income Tax Act, 1961 dated 03/03/2023 issued by the Respondent No. 2 to the Petitioner for the Assessment Year 2016-17 which bears the DIN ITBA/COM/F/148A(SCN)/2022-23/1050374578(1), viz., and enclosed as Annexure A2 c. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice u/s 148A(b) of the Income Tax Act, 1961 dated 11/03/2023 issued by the Respondent No. 2 to the Petitioner for the Assessment Year 2016-17 which bears the DIN viz., Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:51199 WP No. 36749 of 2025 and ITBA/COM/F/148A(SCN)/2022-23/1050628945 (1) enclosed as Annexure A3 d. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order u/s 148A(d) of the Income Tax Act, 1961 dated 30/03/2023 issued by the Respondent No. 1 to the Petitioner for the Assessment Year 2016-17 which bears the DIN viz., ITBA/COM/F/17/2022-23/1051653033 (1) and enclosed as Annexure B e. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order u/s 148 of the Income Tax Act, 1961 dated 30/03/2023 issued by the Respondent No. 2 to the Petitioner for the Assessment Year 2016- 17 which bears the DIN viz., ITBA/AST/S/148/2021- 22/1051653460(1) and enclosed as Annexure C. f. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated assessment order u/s 144 r.w.s 147 r.w.s. 144C(1) of the Income Tax Act, 1961 dated 18/04/2024 issued by the Respondent No. 1 to the Petitioner for the Assessment Year 2016-17 which bears the DIN viz., ITBA/AST/S/147/2023- 24/1064181301(1) and enclosed as Annexure F1 g. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice of demand u/s 156 of the Income Tax Act, 1961 dated 18/04/2024 issued by Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:51199 WP No. 36749 of 2025 the Respondent No. 1 to the Petitioner for the Assessment Year 2016-17 which bears the DIN viz., ITBA/AST/M/147/2024-25/1064181312(1) and enclosed as Annexure F2 h. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice under section 271(1)(c) of the Income Tax Act, 1961 dated 29/04/2024 issued by the Respondent No. 1 to the Petitioner for the assessment year 2016-17 which bears the DIN viz., ITBA/PNL/S/271(1)(c)/2024-25/1064429946(1) and enclosed as Annexure F3. i. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice under section 271F of the Income Tax Act, 1961 dated 29/04/2024 issued by the Respondent No. 1 to the Petitioner for the assessment year 2016-17 which. bears the DIN ITBA/PNL/S/271F/2024-viz., 25/1064429574(1) and enclosed as Annexure F4. j. Issue appropriate direction to the Respondent No.5 to dispose the appeal in Reference No. CIT(A), Bengaluru-12/10292/2015-16 Receipt. No-2249281 80180524 in terms of the judgment of this Hon'ble Court in W.P.17352/2022 by reserving liberty as provided in said judgment, acknowledgment of which is enclosed as Annexure G2 Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:51199 WP No. 36749 of 2025 k. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to COST OF THIS PETITION.\" 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. 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 Printed from counselvise.com - 7 - HC-KAR NC: 2025:KHC:51199 WP No. 36749 of 2025 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.\" 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). Printed from counselvise.com - 8 - HC-KAR NC: 2025:KHC:51199 WP No. 36749 of 2025 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, B, C, F1, F2, F3, F4, G2 dated 23.02.2023, 03.03.2023, 11.03.2023, 30.03.2023, 30.03.2023, 18.04.2024, 18.04.2024, 29.04.2024, 29.04.2024 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 Hon’ble 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 BSS List No.: 2 Sl No.: 36 Printed from counselvise.com "