Allowed¶60

Shri Bangalore Cheluva Narayan v. the Assessment Unit

Karnataka HC9 Jul 2025WP/12797/2024

Case brief

AI extract

What is this about?

Karnataka High Court; writ petition (T-IT); Income Tax Act 1961; Section 148A(d); Section 148; Section 147; Section 144B; Section 156; Section 274; Section 271(1)(b); Section 271F; Section 271(1)(c); Assessment Year 2015-16; reassessment; faceless assessment; National Faceless Assessment Centre; Income Tax Officer Ward 1(2)(1) Bangalore; Principal Chief Commissioner of Income Tax Karnataka and Goa; notices issued on or after 01.04.2021; Revenue concession; Union of India And Others v. Rajeev Bansal; (2024) 469 ITR 46; quashed; Articles 226 and 227 Constitution of India; Suraj Govindaraj; 09-07-2025.

What did the court decide?

Writ petition allowed; Annexures 'C-1', 'C-2', 'H-1', 'H-2', 'H-3', 'Q', 'J', 'K' and 'L' quashed. ¶60

Shri Bangalore Cheluva Narayan Vs the Assessment Unit — Income Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Writ petition allowed; Annexures 'C-1', 'C-2', 'H-1', 'H-2', 'H-3', 'Q', 'J', 'K' and 'L' quashed.

¶60

Issue for consideration

Whether the impugned Section 148A(d) order dated 05.04.2022 and the subsequent assessment, demand and penalty notices/orders for Assessment Year 2015-16 are liable to be quashed. +1 more

¶48

Court's answer

The writ petition is allowed.

¶59

Ratio / Principle

Annexures 'C-1', 'C-2', 'H-1', 'H-2', 'H-3', 'Q', 'J', 'K' and 'L' — comprising the Section 148A(d) order, the Section 148 notice, the Section 147/144B assessment order, the computation sheet, the Section 156 demand notice and the penalty notices under Sections 274/271(1)(b), 274/271F and 274/271(1)(c) for Assessment Year 2015-16 — are hereby quashed.

¶60

Key takeaways

The Court disposed of the petition on the basis that the Revenue's concession recorded in Union of India v. Rajeev Bansal (that for Assessment Year 2015-16 all notices issued on or after April 1, 2021 will be dropped) applies equally to the present facts, as confirmed by learned counsel for respondent Nos. 1 and 2; the substantive concession language originates from counsel's submissions recorded by the Court and is adopted through the operative order.ratio¶57

Detailed headnote1 paragraphs

High Court of Karnataka at Bengaluru — Writ Petition No. 12797 of 2024 (T-IT) — Suraj Govindaraj, J. — decided 09.07.2025. Income-tax (Assessment Year 2015-16): Petitioner sought quashing of the order dated 05.04.2022 under Section 148A(d) of the Income Tax Act, 1961 (Annexure 'C-1'), the notice dated 05.04.2022 under Section 148 (Annexure 'C-2'), the assessment order dated 27.03.2024 under Section 147 read with Section 144B (Annexure 'H-1'), the computation sheet dated 27.03.2024 (Annexure 'H-2'), the demand notice under Section 156 (Annexure 'H-3') and the penalty notices under Section 274 read with Section 271(1)(b), Section 271F and Section 271(1)(c) (Annexures 'J', 'K', 'L'). Learned counsel for the petitioner submitted that the Revenue's concession recorded in Sub Para (f) of Paragraph No.19 of Union of India And Others v. Rajeev Bansal, (2024) 469 ITR 46 — that for Assessment Year 2015-16 all notices issued on or after April 1, 2021 will be dropped — applied equally to the present facts; Sri E.I. Sanmathi, learned counsel for respondent Nos. 1 and 2, agreed that the concession was equally applicable. The Court accordingly allowed the writ petition and quashed Annexures 'C-1', 'C-2', 'H-1', 'H-2', 'H-3', 'Q', 'J', 'K' and 'L'.

¶1

NC: 2025:KHC:25176 WP No. 12797 of 2024

¶2

¶3

HC-KAR

¶4

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF JULY, 2025

¶5

BEFORE

¶6

THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 12797 OF 2024 (T-IT)

¶7

BETWEEN:

¶8

SHRI BANGALORE CHELUVA NARAYAN AGED ABOUT 65 YERAS, SON OF RAJAN BANGALORE CHELUVA R/AT #201, ASHWINI RESIDENCY, NEW BEL ROAD, SREENAPPA LAYOUT, RMV 2^ND STAGE, BANGALORE-560011.

¶9

ALSO R/AT C211, 45/6, NILADRI MAHDI, NANDI DURGA ROAD, JAYAMAHAL, BANGALORE-560046.

¶10

…PETITIONER

¶11

(BY SRI. SANDEEP HUILGOL AND B.C. NARAYAN, ADV.)

¶12

Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA

¶13

AND:

¶14

THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2^ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110003.

¶15

INCOME TAX OFFICER, WARD 1(2)(1), BANGALORE, BMTC BUILDING, 80FT ROAD, 6^TH BLOCK, KORAMANGALA, BENGALURU-560095.

¶16

¶17

NC: 2025:KHC:25176 WP No. 12797 of 2024

¶18

HC-KAR

¶19

PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA REGION, GROUND FLOOR, CR BUILDING, NO.1, QUEENS ROAD, BENGALURU-560001.

¶20

…RESPONDENTS

¶21

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

¶22

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 05.04.2022 BEARING DIN NO. ITBA/AST/F/148A/2022-23/1042518067(1) PASSED BY THE 2^ND RESPONDENT UNDER SECTION 148A(d) OF THE INCOME TAX ACT, FOR ASSESSMENT YEAR 2015-16 (ANNEXURE-C1) AND ETC.

¶23

THIS PETITION, COMING ON FOR HEARING ON INTERLOCUTORY APPLICATION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

¶24

CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

¶25

ORAL ORDER

¶26

1. Petitioner is before this Court seeking for

¶27

following reliefs:

¶28

i. Quashing the impugned order dated 05.04.2022 bearing DIN & Notice No.ITBA/AST/F/148A/202122/1042518067(1) passed by 2^nd respondent under Section 148A(d) of the Income Tax Act,

¶29

¶30

NC: 2025:KHC:25176 WP No. 12797 of 2024

¶31

HC-KAR

¶32

1961 for the Assessment Year 2015-16 (Annexure 'C-1');

¶33

ii. Quashing the impugned notice dated 05.04.2022 bearing DIN & Notice No.ITBA/AST/148-1/202223/1042522147(1)issued by 2^nd respondent under Section 148 of the Income-Tax Act, 1961, for the Assessment Year 2015-2016 (Annexure 'C2');

¶34

iii. Quashing the impugned assessment order dated 27.03.2024 bearing DIN & Notice No.ITBA/AST/S/147/2023-2024/1063506500(1) passed by 1^st respondent under Section 147 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'H-1');

¶35

iv. Quashing the impugned computation sheet dated 27.03.2024 bearing DIN & Notice No.ITBA/AST/S/114/2023-2024/1063506535(1) for the Assessment Year 2015-16 (Annexure 'H2');

¶36

v. Quashing the impugned notice of demand dated 27.03.2024 bearing DIN & Notice No.ITBA/AST/S/156/2023-2024/1063506561(1) issued by respondent No.1 under Section 156 of

¶37

¶38

NC: 2025:KHC:25176 WP No. 12797 of 2024

¶39

HC-KAR

¶40

the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'H-3');

¶41

vi. Quashing the impugned notice of penalty dated 27.03.2024 bearing DIN & Notice No.ITBA/PNL/S/271(1)(B)/2023-24/1063506578(1) issued by respondent No.1 under Section 274 read with Section 271(1)(b) of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'J');

¶42

vii. Quashing the impugned notice of penalty dated 27.03.2024 bearing DIN & Notice No.ITBA/PNL/F/271F/2023-24/1063506580(1) issued by Respondent No.1 under Section 274 read with Section 271F of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'K');

¶43

viii. Quashing the impugned penalty notice dated 27.03.2024 bearing DIN & Notice No.ITBA/PNL/F/271(1)(c)2022-23/1063506579(1) issued by respondent No.1 under Section 274 read with Section 271(1)(c) of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'L') and

¶44

¶45

NC: 2025:KHC:25176 WP No. 12797 of 2024

¶46

HC-KAR

¶47

ix. Pass such other or further orders that this Hon'ble Court, may deem fit, in the facts and circumstances of the case, and in the interests of justice and equity.

¶48

What has been challenged is the impugned order dated 05.04.2022 and subsequent notices and orders passed in respect of Assessment Year 2015-16.

¶49

Learned counsel for the petitioner submits that the concession offered by Revenue as recorded in Sub Para (f) of Paragraph No.19 of the decision rendered by the Hon'ble Apex Court in the case of Union of India And Others v. Rajeev Bansal¹ would be equally applicable in the present facts of the case wherein it is held that the revenue concedes that for the Assessment Year 2015-16, all notices issued on or after April 1, 2021 will be dropped and the concession is offered therein.

¶50

1 reported in (2024) 469 ITR 46

¶51

¶52

NC: 2025:KHC:25176 WP No. 12797 of 2024

¶53

HC-KAR

¶54

Sri. E I Sanmathi, learned counsel for respondent

¶55

Nos.1 and 2 submits that the said concession would be

¶56

equally applicable to the present facts of the case.

¶57

As such, I proceed to pass the following:

¶58

ORDER

¶59

i. Writ Petition is allowed .

¶60

ii. Annexure 'C-1', 'C-2', 'H-1', 'H-2', 'H-3', 'Q', 'J'; 'K' and 'L' are hereby quashed.

¶61

SD/(SURAJ GOVINDARAJ) JUDGE

¶62

SSD List No.: 1 Sl No.: 34.8

Procedural history

How this case reached the court

AI extract

Order under challenge
Order dated 05.04.2022 passed by the 2nd respondent under Section 148A(d) of the Income Tax Act, 1961 for Assessment Year 2015-16 (Annexure 'C-1'); DIN printed as ITBA/AST/F/148A/2022-23/1042518067(1) in the cause title and as ITBA/AST/F/148A/202122/1042518067(1) in the prayer clause.¶28
2nd respondent (Income Tax Officer, Ward 1(2)(1), Bangalore) · 05.04.2022
Prior proceeding
Notice dated 05.04.2022 bearing DIN & Notice No. ITBA/AST/148-1/202223/1042522147(1) issued by the 2nd respondent under Section 148 of the Income-Tax Act, 1961 for Assessment Year 2015-2016 (Annexure 'C2').¶33
Prior proceeding
Assessment order dated 27.03.2024 bearing DIN & Notice No. ITBA/AST/S/147/2023-2024/1063506500(1) passed by the 1st respondent under Section 147 read with Section 144B of the Income Tax Act, 1961 for Assessment Year 2015-16 (Annexure 'H-1').¶34
Prior proceeding
Computation sheet dated 27.03.2024 bearing DIN & Notice No. ITBA/AST/S/114/2023-2024/1063506535(1) for Assessment Year 2015-16 (Annexure 'H2').¶35
Prior proceeding
Notice of demand dated 27.03.2024 bearing DIN & Notice No. ITBA/AST/S/156/2023-2024/1063506561(1) issued by respondent No.1 under Section 156 of the Income Tax Act, 1961 for Assessment Year 2015-16 (Annexure 'H-3').¶36
Prior proceeding
Notice of penalty dated 27.03.2024 bearing DIN & Notice No. ITBA/PNL/S/271(1)(B)/2023-24/1063506578(1) issued by respondent No.1 under Section 274 read with Section 271(1)(b) of the Income Tax Act, 1961 for Assessment Year 2015-16 (Annexure 'J').¶41
Prior proceeding
Notice of penalty dated 27.03.2024 bearing DIN & Notice No. ITBA/PNL/F/271F/2023-24/1063506580(1) issued by Respondent No.1 under Section 274 read with Section 271F of the Income Tax Act, 1961 for Assessment Year 2015-16 (Annexure 'K').¶42
Prior proceeding
Penalty notice dated 27.03.2024 bearing DIN & Notice No. ITBA/PNL/F/271(1)(c)2022-23/1063506579(1) issued by respondent No.1 under Section 274 read with Section 271(1)(c) of the Income Tax Act, 1961 for Assessment Year 2015-16 (Annexure 'L').¶43

Shri Bangalore Cheluva Narayan v. the Assessment Unit

Case brief

What is this about?

What did the court decide?

Shri Bangalore Cheluva Narayan v. the Assessment Unit

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Sourav Sekhar Behera Vs the State of Karnataka

Uliyaragoli Milk Producers Cooperative Society Ltd. Vs the State of Karnataka

Smt. Lakshmi Bai (Dead) Vs Jagadish H.S. Since Dead by

M/S Bagmane Developers Pvt. Ltd. Vs Union of India

Mr.Muyeen Pasha Vs the Income-Tax Officer

Smt. Usha Sandeep Vs the Assesment Unit