Case brief
What is this about?
Karnataka HC (Justice M. Nagaprasanna), WP 14669/2024 (T-IT), decided 24-09-2025: Jagannath Manjunatha v. Income Tax Officer Ward-1(2)(1) Bengaluru, National Faceless Assessment Centre and Pr. CIT-1; s.148A(b) notice dtd 24.03.2022 and s.148 notice dtd 01.04.2022 for AY 2018-19 issued outside scope of s.151A Income Tax Act 1961 obliterated; consequential s.147 r.w. 144/144B assessment order (16.11.2023) and penalty orders under s.270A, s.271AAC(1), s.272A(1)(d) (21/22.05.2024) quashed; grounds identical to W.P.No.28182/2024 batch disposed 28.08.2025, followed; revival liberty if Supreme Court decides for Revenue; other contentions open; writ allowed under Articles 226/227.
What did the court decide?
Impugned notices dated 24.03.2022 and 01.04.2022 obliterated and all further proceedings challenged quashed; liberty reserved to the Revenue to revive the petition if the Apex Court holds in its favour; remaining contentions of both parties left open.