Shri Kothanuru Thammanna Shivappa v. Union of India
Income Tax Act, 1961 – Sections 148, 148A(b), 148A(d) and 151A
Case brief
What is this about?
Karnataka High Court at Bengaluru; Writ Petition No. 15709 of 2025 (T-IT); decided 11.09.2025 by Justice M.Nagaprasanna. Petitioner-assessee Kothanuru Thammanna Shivappa v. Union of India, Central Board of Direct Taxes, ITO Ward-1 Chikkaballapur, Principal Commissioner of Income Tax-1 Bengaluru, Assessment Unit National Faceless Assessment Centre, and ITO (I and CI) Bengaluru. Quashment of income-tax notices, computation sheet, sanction and order under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961; issuance outside the scope of Section 151A; constitutional challenge to Explanation 1(iv) to Section 148 and proviso to Section 148A(d) as ultra vires; follows W.P.No.28182/2024 and connected matters disposed 28.08.2025; conditional revival subject to Apex Court decision; filed under Articles 226 and 227 of the Constitution; writ of certiorari.
What did the court decide?
Obliteration of the impugned notices, computation sheet and sanction issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act, and quashing of all further proceedings challenged in the petition; liberty reserved to the respondents - Revenue to revive the petition if the Apex Court holds in favour of the Revenue; remaining contentions of both parties left open pending any revival.