Bunts Pakirappa Narayana Rai Vs Income Tax Officer, Ito Ward, Madikeri

BUNTS PAKIRAPPA NARAYANA RAI, S/O LATE SRI BANTARA PAKIRAPPA, AGED ABOUT 62 YEARS, 1^ST FLOOR, GANGOTRI COMPLEX, COLLEGE ROAD, MADIKERI KODAGU – 571 201 AND ALSO AT: AMMATHI VONTIANGADI POST, KANNAGALA, VIRAJ PET, KODAGU – 571 211.

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…PETITIONER

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(BY SRI. SHREEHARI KUTSA, ADVOCATE)

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AND:

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INCOME TAX OFFICER, ITO WARD, MADIKERI Digitally THE ASSISSING OFFICER UNDER THE signed by INCOME TAX ACT, 1961 CHANDANA B MADIKERI - SRIVALLI BUILDING, M MADIKERI, Location: High KODAGU DISTRICT – 571 201 Court of Karnataka

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PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU – 3, THE APPROVING AUTHORITY UNDER THE SECTION 151 OF THE INCOME TAX ACT, 1961 BMTC BUILDING, 80 FT ROAD, 6^TH BLOCK, NEAR KHB GAMESH VILLAGE, KORAMANGALA, BENGALURU – 560 095

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…RESPONDENTS

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(BY SRI. SUSHAL TIWARI, ADVOCATE)

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NC: 2025:KHC:42402 WP No. 15888 of 2023

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HC-KAR

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE U/S 148A(B) OF THE INCOME TAX ACT, 1961 DATED 14.03.2022 ISSUED BY THE RESPONDENT NO.1 WHICH BEARS THE DINITBA/AST/F/148A(SCN)2021-22/1040718207(1) AND ENCLOSED AS ANNX-A1 AND ETC.,

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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In this petition, petitioner seeks for the following reliefs:-

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“a. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice under section 148A(b) of the Income Tax Act, 1961 dated 14.03.2022 issued by the Respondent No.1 which bears the DIN – ITBA/AST/F/148A(SCN)/202122/1040718207(1) and enclosed as Annexure A1.

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b. Issue a Writ of Certiorari or direction in the nature of certiorari quashing the order under section 148A(d) of the Income Tax Act, 1961 dated 27.03.2022 issued by the Respondent No.1 which bears the DIN – ITBA/AST/F/148a/2021-22/1041754393(1) and enclosed as Annexure-B1.

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c. Issue a Writ of Certiorari or direction in the nature of certiorari quashing the notice under section 148 of the Income Tax Act, 1961 dated 27.03.2022 issued by the Respondent No.1 which bears the DIN – ITBA/AST/S/148_1/2021-22/1041769577(1) and enclosed as Annexure-C1.

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NC: 2025:KHC:42402 WP No. 15888 of 2023

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HC-KAR

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d. Invoking the extra-ordinary jurisdiction of this Hon’ble Court seeking quashing of the order of assessment under section 147 r.w.s. 144 of the Income Tax Act, 1961 dated 30.03.2023 issued by the Respondent No.1 for the Assessment Year 2018-19 which bears the DIN viz., ITBA/AST/S/147/2022-23/1051637333(1) and enclosed as Annexure-D1.

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e. Invoking the extra-ordinary jurisdiction of this Hon’ble Court seeking quashing of the notice of demand under section 156 of the Income Tax Act, 1961 dated 30.03.2023 issued by the Respondent No.1 for the Assessment Year 2018-19 which bears the DIN viz., ITBA/AST/S/156/2022-23/1051637475(1) and enclosed as Annexure-D2.

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f. Invoking the extra-ordinary jurisdiction of this Hon’ble Court seeking quashing of the notice under section 271AAC(1) of the Income Tax Act, 1961 dated 30.03.2023 issued by the Respondent No.1 for the Assessment Year 2018-19 which bears the DIN viz., ITBA/PNL/S/271AAC(1)/2022-23/1051647644(1) and enclosed as Annexure-D3.

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g. Invoking the extra-ordinary jurisdiction of this Hon’ble Court seeking quashing of the notice under section272A(1)(d) of the Income Tax Act, 1961 dated 30.03.2023 issued by the Respondent No.1 for the Assessment Year 2018-19 which bears the DIN viz., ITBA/PNL/S/272A(1)(d)/2022-23/1051647854(1) and enclosed as Annexure-D4.

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4 - NC: 2025:KHC:42402 WP No. 15888 of 2023

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HC-KAR

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h. And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.”

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Heard learned counsel for the petitioner and learned

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counsel for the respondents and perused the material on record.

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In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to the order of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025 , in order to contend that the present petition deserves to be allowed and disposed of in terms of the said order.

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Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed.

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As rightly contended by the learned counsel for the petitioner the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of

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NC: 2025:KHC:42402 WP No. 15888 of 2023

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HC-KAR

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Income-tax - W.P.No.17352/2022 and connected matters -

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dated 28.08.2025, the operative portion of which reads as under:

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"13. I, therefore, pass the following:

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O R D E R

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(i) The impugned show cause notices issued by the jurisdictional Assessing Officer outside the scope of Section 151-A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these cases would stand quashed.

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(ii) Liberty is reserved to the respondents - revenue to revive all these petitions in the event the Apex Court would hold in favour of the Revenue in the pending before it.

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(iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed.

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(iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of these petitions would become necessary."

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The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petition also deserves to be disposed of in terms of the judgment of co-ordinate Bench of this Court in Ramachandra Reddy's case supra .

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NC: 2025:KHC:42402 WP No. 15888 of 2023

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HC-KAR

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In the result, I pass the following:

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ORDER

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(i) The petition is allowed and disposed of in terms of the decision of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025.

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(ii) The impugned show cause notices and consequential orders, notices etc., at AnnexuresA1, B1, C1, D1, D2, D3 and D4 dated 14.03.2022, 27.03.2022, 27.03.2022, 30.03.2023, 30.03.2023, 30.03.2023 and 30.03.2023 respectively are hereby quashed.

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(iii) Liberty is reserved in favour of the respondents - Revenue to seek revival of this petition, subsequent to disposal of the matters pending before the Apex Court and all rival contentions between the parties in this regard are kept open and no opinion is expressed on the same.

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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MDS

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List No.: 3 Sl No.: 53

Bunts Pakirappa Narayana Rai v. Income Tax Officer, Ito Ward, Madikeri

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Bunts Pakirappa Narayana Rai v. Income Tax Officer, Ito Ward, Madikeri

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