Mr.Muyeen Pasha Vs the Income-Tax Officer

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NC: 2025:KHC:25175 WP No. 15707 of 2024

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HC-KAR

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

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BEFORE

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THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 15707 OF 2024 (T-IT)

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BETWEEN:

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MR. MUYEEN PASHA, AGED ABOUT 42 YEARS, SON OF ABDUL GAFFAR RESIDING AT NO. 80, II^ND CROSS, BASSAPALINE, FRAZER TOWN, J.C NAGAR, BANGALORE-560006.

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ALSO AT - NO.5, GOVIANU BENSON, 1^ST FLOOR, BORE BANK ROAD, NEXT TO SS MEDICALS, BANGALORE-560046.

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…PETITIONER

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Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA

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(BY SRI. SANDEEP HUILGOL AND SMT. NAMITHA, ADVS.)

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AND:

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

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THE ASSESSMENT UNIT / VERIFICATION UNIT / TECHNICAL UNIT / REVIEW UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT,

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2 - NC: 2025:KHC:25175 WP No. 15707 of 2024

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HC-KAR

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2^ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110003.

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PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX, KARNATAKA AND GOA REGION, BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, KORAMANGALA, BANGALORE - 560095.

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…RESPONDENTS

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(BY SRI. M. DILIP, ADV.)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ORDER BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1042421070(1) DATED 01.04.2022 PASSED BY RESPONDENT NO. 1 UNDER SECTION 148A(D) OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE C-1) AND ETC.

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

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CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

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ORAL ORDER

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NC: 2025:KHC:25175 WP No. 15707 of 2024

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HC-KAR

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1. Petitioner is before this Court seeking for following reliefs:

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i. Quashing the impugned order bearing DIN & Notice No. ITBA / AST / F / 148A /202122/1042421070(1) dated 01.04.2022 passed by respondent No.1 under Section 148A(d) of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure'C-1');

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ii. Quashing the impugned notice bearing DIN & Notice No. ITBA/AST/S/148-1/2022-23/142428316 (1) dated 01.04.2022 passed by respondent No.1 under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'C-2');

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iii. Quashing the impugned assessment order bearing DIN & Notice No.ITBA/AST/S/147/20232024/1060428278(1) dated 02.02.2024 passed by respondent No.2 under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'N-1');

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NC: 2025:KHC:25175 WP No. 15707 of 2024

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HC-KAR

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iv. Quashing the accompanying computation sheet bearing DIN & Notice No.ITBA/AST/S/114/2023-2024/1060428378(1) dated 02.02.2024 issued by respondent No.2 under Section of the Income Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'N-2');

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v. Quashing the resultant notice of demand bearing DIN & Notice No.ITBA/AST/S/156/20232024/1060428545(1) dated 02.02.2024 passed by respondent No.2 for the Assessment Year 2015-16 (Annexure 'N-3');

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vi. Quashing the Show Cause Notice of Penalty bearing DIN & Notice No.ITBA/PNL/F/271(1)(b)/2023-24 dated 02.02.2024 issued by respondent No.2 under Section 274 read with Section 271(1)(b) of the Income Tax Act,1961, for the Assessment Year 2015-16 and all further penalty proceedings arising out of said Notice of Penalty (Annexure 'P-1');

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vii. Quashing the Show Cause Notice of Penalty bearing DIN & Notice No. ITBA /PNL/F/271(1)(b)/2023-24/1060428360(1)dated

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NC: 2025:KHC:25175 WP No. 15707 of 2024

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HC-KAR

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02.02.2024 issued by respondent No.2 under Section 274 read with Section 271(1)(c) of the Income Tax Act, 1961, for the Assessment Year 2015-16 and all further penalty proceedings arising out of the said Notice of Penalty (Annexure 'P-2');

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viii. Quashing the Show Cause Notice of Penlaty bearing DIN & Notice No.ITBA/ PNL/F/271(1)(b)/2023-24/1060428362(1) dated 02.02.2024 issued by respondent No.2 under Section 274 read with Section 271F of the Income Tax Act, 1961, for the Assessment Year 2015-16 and all further penalty proceedings arising out of said Notice of Penalty (Annexure 'P-3') and

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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.

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What has been challenged is the impugned order dated 01.04.2022 and subsequent notices and orders passed in respect of Assessment Year 2015-16.

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HC-KAR

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Learned counsel for the petitioner submits that the

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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.

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Sri. M Dileep, learned counsel for respondent Nos.1 and 2 submits that the said concession would be equally applicable to the present facts of the case.

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