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Kerricodi Marigowda Yashodha, Vs Income Tax Officer — Income Tax | Karnataka HC (2025)

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Karnataka HC
2025
Kerricodi Marigowda Yashodha, Vs Income Tax OfficerKerricodi Marigowda Yashodha, v. Income Tax Officer

Allowed¶¶46

Kerricodi Marigowda Yashodha, v. Income Tax Officer

Income Tax – Faceless assessment – Section 151A

Karnataka HC24 Sept 2025WP/20406/2024

Case brief

AI extract

What is this about?

WP No. 20406 of 2024 (T-IT), High Court of Karnataka, Bengaluru, decided 24-09-2025 by M. Nagaprasanna J. Kerricodi Marigowda Yashodha v. ITO Ward 6(1)(1) and NFAC (AY 2016-17). Quashing of s.148A(d) order (21.03.2023), s.147 r/w s.144B order, s.156 demand notice and s.271F / s.271(1)(c) penalty notices (18.03.2024) issued by jurisdictional AO outside scope of s.151A; follows/applies W.P.No.28182/2024 and connected matters (disposed 28.08.2025); liberty to revive pending Supreme Court outcome; other contentions left open.

What did the court decide?

Petition allowed: impugned DINs and notices dated 21.03.2023 and 18.03.2024 (including order under Section 147 r.w.s. 144B, demand notice under Section 156, and penalty notices under Sections 274 r.w.s. 271F and 271(1)(c)) for AY 2016-17, issued outside the scope of Section 151A, obliterated and further proceedings quashed; liberty reserved to Revenue to revive if the Apex Court holds in its favour.

Why is it important?

The impugned DINs and notices issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. ¶¶41

What the court decided

AI extract

Outcome

Petition allowed: impugned DINs and notices dated 21.03.2023 and 18.03.2024 (including order under Section 147 r.w.s. 144B, demand notice under Section 156, and penalty notices under Sections 274 r.w.s. 271F and 271(1)(c)) for AY 2016-17, issued outside the scope of Section 151A, obliterated and further proceedings quashed; liberty reserved to Revenue to revive if the Apex Court holds in its favour.

Issue for consideration

Whether the DINs, notices and assessment order issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Income Tax Act, 1961, for Assessment Year 2016-17, are liable to be quashed.

Court's answer

The impugned DINs and notices issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated.

Ratio / Principle

All further proceedings initiated pursuant to the obliterated notices and challenged in the petition stand quashed.

Key takeaways

Liberty is reserved to the respondents-Revenue to revive the petition if the Apex Court holds in favour of the Revenue in the matter pending before it.ratio¶¶42
Contentions of both parties, except the one noted, shall remain open to be considered in the event revival of the petition becomes necessary.obiter¶¶47

Detailed headnote1 paragraphs

Income Tax – Faceless assessment – Section 151A – Assessee (AY 2016-17) challenged 148A(d) order dt. 21.03.2023, assessment order u/s 147 r.w.s. 144B dt. 18.03.2024, demand notice u/s 156 dt. 18.03.2024 and penalty notices u/s 274 r.w.s. 271F and 271(1)(c) dt. 18.03.2024. Held: notices issued by the jurisdictional Assessing Officer outside the scope of Section 151A stand obliterated; all further proceedings quashed. Grounds identical to W.P.No.28182/2024 (disposed 28.08.2025), whose reasons were applied. Liberty to Revenue to revive if the Supreme Court holds in favour of Revenue; remaining contentions kept open.

A

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NC: 2025:KHC:39707 WP No. 20406 of 2024

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24^TH DAY OF SEPTEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 20406 OF 2024 (T-IT)

BETWEEN:

KERRICODI MARIGOWDA YASHODHA, D/O. MARIGOWDA, AGED ABOUT 65 YEARS, NO. 9, 4^TH CROSS, PAMPA EXTENSION, HEBBAL, BENGALURU – 560 024. PAN NO. AHOPY3096R

…PETITIONER

(BY SRI BALRAM R. RAO, ADVOCATE)

Digitally signed by NAGAVENI Location: High Court of Karnataka

AND:

INCOME TAX OFFICER, WARD 6(1)(1), BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095.

ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI, II FLOOR, E-RAMP,

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NC: 2025:KHC:39707 WP No. 20406 of 2024

HC-KAR

JAWAHARLAL NEHRU STADIUM, DELHI – 110 003.

…RESPONDENTS

(BY SRI M.DILIP, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONER’S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER CLAUSE (d) OF SECTION 148A OF THE ACT DTD. 21.03.2023 IN DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1051041719(1) (ANNEXURE-D) PASSED BY THE R-1 FOR THE ASSESSMENT YEAR 2016-17; DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONER’S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER SECTION 147 R.W.S. 144B OF THE ACT DTD. 18.03.2024 IN DIN AND ORDER NO. ITBA/AST/S/147/2023-24/1062872423(1) (ANNEXURE-N) AS WELL AS NOTICE OF DEMAND DTD. 18.03.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/156/2023-24/1062872565(1) (ANNEXURE-P) FOR THE ASSESSMENT YEAR 2016-17 PASSED BY THE R-2; DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA ORDERING AND DIRECTING THE RESPONDENTS BY THEMSELVES, THEIR SUBORDINATE, SERVANTS AND AGENTS

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HC-KAR

TO WITHDRAW AND CANCEL THE IMPUGNED ORDER PASSED UNDER SECTION 147 R.W.S. 144B OF THE ACT DTD. 18.03.2024 IN DIN AND ORDER NO. ITBA/AST/S/147/202324/1062872423(1) (ANNEXURE-N) AS WELL AS NOTICE OF DEMAND DTD. 18.03.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/156/202324/1062872565(1) (ANNEXURE-P) FOR THE ASSESSMENT YEAR 2016-17 PASSED BY THE R-2; DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PROHIBITING AND RESTRAINING THE RESPONDENTS BY THEMSELVES, THEIR SUBORDINATES, SERVANTS AND AGENTS FROM TAKING ANY ACTION IN FURTHERANCE OR CONSEQUENT TO IMPUGNED ORDER PASSED UNDER SECTION 147 R.W.S 144B OF THE ACT DTD. 18.03.2024 IN DIN AND ORDER NO. ITBA/AST/S/147/2023-24/1062872423(1) (ANNEXURE-N) AS WELL AS NOTICE OF DEMAND DTD. 18.03.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/156/2023-24/1062872565(1) (ANNEXURE-P) AS WELL AS PENALTY NOTICE ISSUED UNDER SECTION 274 R.W.S 271F OF THE ACT IN DIN AND NOTICE NO. ITBA/PNL/S/271F/2023-24/1062872628(1) (ANNEXURE-Q) AS WELL AS PENALTY NOTICE ISSUED UNDER SECTION 274 R.W.S 271(1)(c) OF THE ACT IN DIN AND NOTICE NO. ITBA/PNL/S/271(1)(c)/2023-24/1062872639(1) (ANNEXURE-R) FOR THE ASSESSMENT YEAR 2016-17 PASSED BY THE R-2.

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NC: 2025:KHC:39707 WP No. 20406 of 2024

HC-KAR

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER

The petitioner - Assessee is before this Court seeking quashment of DIN and notices bearing No.ITBA/AST/F/148A/2022-23/1051041719(1) dated

21.03.2023, ITBA/AST/S/156/2023-24/1062872565(1) dated 18.03.2024, ITBA/AST/S/147/2023-24/1062872423(1) dated 18.03.2024, ITBA/PNL/S/271F/2023-24/1062872628(1) dated 18.03.2024, ITBA/PNL/S/271(1)(c)/2023-24/1062872639(1) dated 18.03.2024 and order No.ITBA/AST/S/147/202324/1062872423(1) dated 18.03.2024 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961.

Heard Sri Balram R. Rao, learned counsel for the petitioner and Sri M. Dilip, learned counsel for the respondents.

The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones

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HC-KAR

considered by this Court in W.P.No.28182/2024 and connected

matters, disposed on 28.08.2025.

In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following:

ORDER

(i) The impugned DIN and notices bearing No. ITBA/AST/F/148A/2022-23/1051041719(1) dated 21.03.2023, ITBA/AST/S/156/202324/1062872565(1) dated 18.03.2024, ITBA/AST/S/147/2023-24/1062872423(1) dated 18.03.2024, ITBA/PNL/S/271F/202324/1062872628(1) dated 18.03.2024, ITBA/PNL/S/271(1)(c)/2023-24/1062872639(1) dated 18.03.2024 issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed.

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

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NC: 2025:KHC:39707 WP No. 20406 of 2024

HC-KAR

(iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed.

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

Sd/-

(M.NAGAPRASANNA)

JUDGE

NVJ

List No.: 2 Sl No.: 45

Issues for consideration

1 issue framed by the court

AI extract

1.
Whether the DINs, notices and assessment order issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Income Tax Act, 1961, for Assessment Year 2016-17, are liable to be quashed.medium confidence¶¶41
The court held
The impugned DINs and notices issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated.ratio¶¶41

Cases cited

Colour shows how this judgement treated each authority

AI extract

W.P.No.28182/2024Applied¶¶37

Statutes considered

8 provisions across 2 enactments

AI extract

Constitution of IndiaArticles 226 and 227¶¶21
Income Tax Act, 1961Section 148A(d)¶¶21 Section 147 r.w.s. 144B¶¶21 Section 156¶¶21 Section 274 r.w.s. 271F¶¶24

Procedural history

How this case reached the court

AI extract

Order under challenge
Order under clause (d) of Section 148A dated 21.03.2023 (Annexure-D, by R-1); order under Section 147 r.w.s. 144B dated 18.03.2024 (Annexure-N, by R-2); notice of demand under Section 156 dated 18.03.2024 (Annexure-P); penalty notices under Section 274 r.w.s. 271F (Annexure-Q) and Section 274 r.w.s. 271(1)(c) (Annexure-R) — all for Assessment Year 2016-17, sought to be quashed.¶¶32
Income Tax Department (R-1: ITO Ward 6(1)(1); R-2: National Faceless Assessment Centre) · 21.03.2023 (Annexure-D); 18.03.2024 (Annexures-N, P, Q, R)
Prior proceeding
Grounds in this petition are identical to those considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025; the Court applies the reasons rendered therein to dispose of this petition on the same lines.¶¶39

Parties & counsel

AI extract

petitioner
Kerricodi Marigowda Yashodha¶¶8
Balram R. Rao
respondent
Income Tax Officer, Ward 6(1)(1), Bengaluru (R-1)¶¶13
M. Dilip
respondent
Additional/Joint/Deputy/Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi (R-2)¶¶14
M. Dilip

Coram

AI extract

M. Nagaprasannaauthor¶¶29

Case details

As recorded by the court registry

Court: Karnataka HC
Decided on: 24 Sept 2025 · September
Registered: 30 Jul 2024
Case no.: WP/20406/2024
CNR: KAHC010416892024
Topic: Income Tax
Bench: M.nagaprasanna
Disposal: DISPOSED
Case type: Writ Petition (T-IT)

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Cite this judgement

Kerricodi Marigowda Yashodha, v. Income Tax Officer, WP/20406/2024 (KA), decided on 24 September 2025.

The High Court of Karnataka publishes no neutral citation for this judgement — cite it by case number and date of decision.

Cases cited1

W.P.No.28182/2024Applied¶¶37

Open Authorities

Statutes8

Constitution of IndiaArticles 226 and 227
Income Tax Act, 1961Section 148A(d) · Section 147 r.w.s. 144B · Section 156 · Section 274 r.w.s. 271F · Section 274 r.w.s. 271(1)(c) · Sections 148, 148A(b) and 148A(d) · Section 151A

View all statutes

Procedural history2

Order under clause (d) of Section 148A dated 21.03.2023 (Annexure-D, by R-1); order under Section 147 r.w.s. 144B dated 18.03.2024 (Annexure-N, by R-2); notice of demand under Section 156 dated 18.03.2024 (Annexure-P); penalty notices under Section 274 r.w.s. 271F (Annexure-Q) and Section 274 r.w.s. 271(1)(c) (Annexure-R) — all for Assessment Year 2016-17, sought to be quashed.Income Tax Department (R-1: ITO Ward 6(1)(1); R-2: National Faceless Assessment Centre) · 21.03.2023 (Annexure-D); 18.03.2024 (Annexures-N, P, Q, R)
Grounds in this petition are identical to those considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025; the Court applies the reasons rendered therein to dispose of this petition on the same lines.

View full history

Bench / Coram

M. Nagaprasanna

Parties & counsel

Section 274 r.w.s. 271(1)(c)¶¶24

Sections 148, 148A(b) and 148A(d)¶¶32

Section 151A¶¶41