Smt. Hemavathi Muddappa v. Deputy Commissioner of Income Tax
Case brief
What is this about?
Karnataka HC writ petition (T-IT) under Articles 226 and 227; Section 148A(d) order dated 11.04.2023 (DIN ITBA/AST/F/148A/202324/1051995064(1)) and consequent Section 148 notice dated 11.04.2023 (DIN ITBA/AST/S/148.1/2023-24/1051995335(1)) for AY 2019-20 issued by DCIT Central Circle-2(1) Bangalore quashed; disposal in terms of Coordinate Bench ruling in Ramachandra Reddy Ravi Kumar v. Deputy Commissioner of Income-tax, W.P.No.17352/2022 and connected matters dated 28.08.2025; show cause notices outside scope of Section 151-A; liberty to Revenue to seek revival after Apex Court decision; rival contentions kept open; Justice S.R. Krishna Kumar; petitioner Smt. Hemavathi Muddappa; counsel Jeevan Neeralgi (petitioner) and M. Dilip (respondents).
What did the court decide?
Petition allowed and disposed of in terms of the Coordinate Bench decision in Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax (W.P.No.17352/2022 and connected matters, dated 28.08.2025); the impugned show cause notices and consequential orders/notices at Annexures A and B, both dated 11.04.2023, quashed; liberty reserved to the respondents-Revenue to seek revival of the petition subsequent to disposal of the pending matters before the Apex Court, with all rival contentions kept open.