Assessing Officer Vs Estate of the Deceased Bachappa — Income Tax | Karnataka HC (2025)

Assessing Officer Vs Estate of the Deceased Bachappa — Income Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Clarification/modification of the final order dated 08.08.2024 in W.P.No.325/2024: after remand, the Revenue to continue proceedings from the stage of the writ petitioners (estate of late Bachappa Venkatesh and his LRS) filing reply to the notice dated 04.11.2022 issued under Section 142(1) of the Income Tax Act, and to proceed further in accordance with law; subject thereto, the review petition stands disposed off.

Issue for consideration

Whether the final order dated 08.08.2024 passed in W.P.No.325/2024 should be clarified/modified to direct that, upon remand, the reassessment proceedings continue from the stage of the writ petitioners filing reply to the notice dated 04.11.2022 issued under Section 142(1) and thereafter proceed in accordance with law.

Ratio / Principle

On the joint submission of both sides, the final order dated 08.08.2024 passed in W.P.No.325/2024 is clarified/modified by directing that the matter shall stand remitted back to the review petitioners - the Revenue, who shall continue the proceedings from the stage of the respondents - writ petitioners filing the reply to the notice dated 04.11.2022 under Section 142(1) of the Income Tax Act and proceed further in accordance with law.

Key takeaways

Subject to the aforesaid modification/clarification to the final order dated 08.08.2024 in W.P.No.325/2024, the present review petition (RP No. 625 of 2024) stands disposed off.ratio¶50

Detailed headnote1 paragraphs

Income-tax review petition - clarification of remand stage. The Revenue authorities (Assessing Officer, National Faceless Assessment Centre; ITO Ward-6(3)(1); Principal Commissioner of Income Tax-6) filed RP No. 625 of 2024 under Order XLVII Rules 1 and 2 and Section 151 CPC seeking review of the High Court's final order dated 08.08.2024 in W.P.No.325/2024, by which the writ petition of the estate of the deceased Bachappa Venkatesh (rep. by his LRS) had been allowed, the Assessment Order dated 06.03.2023 (Annexure-D) and the Penalty Order dated 25.09.2023 (Annexure-E4) quashed, and the matter remitted for reconsideration afresh. With no objection from the writ petitioners' counsel, Justice S.R. Krishna Kumar clarified/modified the earlier final order, directing that after remand the proceedings continue from the stage of the writ petitioners filing reply to the notice dated 04.11.2022 issued under Section 142(1) of the Income Tax Act and proceed thereafter in accordance with law; subject to this modification, the review petition stood disposed off on 03.04.2025.

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NC: 2025:KHC:14241 RP No. 625 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 3^RD DAY OF APRIL, 2025

BEFORE

THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

REVIEW PETITION NO. 625 OF 2024

BETWEEN:

ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE NO. 412-413, 1ST FLOOR OPP. METRO PILLAR NO. 793 DWARAKA MOR, NEW DELHI-110 059.

INCOME TAX OFFICER WARD-6 (3) (1) BMTC BUILDING, 80 FEET ROAD KORAMANGALA, BENGALURU-560 095.

PRINCIPAL COMMISSIONER OF INCOME TAX -6 BMTC BUILDING, 80N FEET ROAD KORAMANGALA, BENGLAURU-560 095.

…PETITIONERS

Digitally signed by NAGARAJA B M Location: HIGH COURT OF KARNATAKA

(BY SRI. SANMATHI .E.I, ADVOCATE)

AND:

ESTATE OF THE DECEASED BACHAPPA VENKATESH REP BY HIS LRS

1(A) SMT. MUNIRATHNAMMA W/O LATE B. VENKATESH AGED ABOUT 65 YEARS

1(B) SRI. AMARESH .V S/O LATE B. VENKATESH

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NC: 2025:KHC:14241 RP No. 625 of 2024

AGED ABOUT 46 YEARS

R1(A) AND R1(B) ARE R/A NO. 88 SRIRAMPURA JAKKUR POST

BANGALORE-560 064.

1(C) SMT. BHANUKUMARI .V D/O LATE B. VENKATESH W/O SRINIVAS .B.K AGED ABOUT 42 YEARS R/A NO. 249, 2ND CROSS CAMBRIDGE LAYOUT BANGALORE-560 008.

SRI. PRASHANTH KUMAR .V S/O B. VENKATESH AGED ABOUT 42 YEARS R/A NO. 88, SRIRAMPURA JAKKUR POST BANGALORE-560 064.

SMT. REKHA .V D/O LATE B.C. VENKATESH W/O ABHISHEK .M THALAGUVARA AGED ABOUT 39 YEARS R/A NO. 6 AND 7 G 3RD FLOOR, 1ST MAIN ROAD VINAYAKA LAYOUT, PUTTENAHALLI YELACHANKA, BANGALORE-560 064.

…RESPONDENTS

(BY SRI. NAGHARISH, ADVOCATE)

THIS RP IS FILED UNDER SECTION 47 RULE 1 AND 2 SECTION 151 OF CPC, PRAYING TO REVIEW THE JUDGMENT DATED 8.08.2024, PASSED BY THIS HONBLE COURT IN WP NO.325/2024.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

3 - NC: 2025:KHC:14241 RP No. 625 of 2024

ORAL ORDER

Sri.Nagharish, learned counsel accepts notice for respondent.

This review petition by the review petitioners - the Revenue takes exception to the final order dated 08.08.2024 passed in W.P.No.325/2024, which was disposed off by this Court. The operative portion of the said order reads as under;

"a. The petition is allowed.

b. The impugned Assessment Order dated 06.03.2023 (Annexure-D) and the Penalty Order dated 25.09.2023 (Annexure-E4) are hereby quashed.

c. The matter is remitted back to the respondent No.1 for reconsideration afresh in accordance with law.

d. The respondent No.1 is directed to notify/intimate the petitioners and the respondent Nos.4 and 5 and pass appropriate orders after proving sufficient and reasonable opportunity to them in accordance with law.

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NC: 2025:KHC:14241 RP No. 625 of 2024

e. Liberty is reserved in favour of the petitioners and respondent Nos.4 and 5 to file their reply, pleadings, documents etc., which shall be considered by respondent No.1,who shall proceed further in accordance with law."

Learned counsel for the petitioners - the Revenue submits that the aforesaid operative portion of the final order may be clarified by directing that the proceedings shall be continued from the stage of the respondents - writ petitioners by filing reply to the notice dated 04.11.2022 issued under Section 142(1) by the petitioners and to proceed further in accordance with law.

Learned counsel for the respondents - writ petitioners submits that he has no objection for the final order dated 08.08.2024 to be clarified/modified by directing that after remand, the proceedings shall continue from the stage of the respondents - writ petitioners submitting reply to the notice dated 04.11.2022 issued under Section 142(1) and to proceed further in accordance with law.

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NC: 2025:KHC:14241 RP No. 625 of 2024

In view of the aforesaid facts and circumstances

and joint submission made by both sides, the final order dated 08.08.2024 passed in W.P.No.325/2024 is hereby clarified/modified by directing that the matter shall stand remitted back to the review petitioners - the Revenue to continue the proceedings from the stage of the respondents - writ petitioners by filing the reply to the notice dated 04.11.2022 under Section 142(1) of the Income Tax Act and to proceed further in accordance with law.

Subject to the aforesaid modification/clarification

to the final order dated 08.08.2024 passed in W.P.No.325/2024, the present review petition stands disposed off.

Sd/(S.R.KRISHNA KUMAR) JUDGE

List No.: 1 Sl No.: 41

NBM