Sri. Chinnaswamy Sunder Raju v. the Deputy Commissioner of Income Tax
Case brief
What is this about?
Karnataka HC (M. Nagaprasanna, J.), WP No. 16538 of 2023 (T-IT), order dated 28.08.2025: writ petition under Articles 226/227 by assessee (legal heir of late Akkalaraju Solaraju Chinnaswamy Raju) against Deputy Commissioner of Income Tax, Central Circle 2(4) and DGIT (Investigation); notices u/s 148, 148A(b), 148A(d) and order u/s 148A(d) IT Act, 1961 for AY 2016-17 issued outside scope of S.151A quashed/obliterated; followed earlier order in W.P.No.28182/2024 dt. 28.08.2025; petition allowed with liberty to Revenue to revive if Supreme Court holds for Revenue; other contentions open.
What did the court decide?
Impugned notices dated 08.03.2023 and 30.03.2023 and order dated 30.03.2023 (AY 2016-17) obliterated/quashed; liberty reserved to Revenue to revive the petition if the Apex Court holds in its favour in the pending matter; other contentions left open.