Petitioner challenged reassessment show-cause notice, Section 148 notice, assessment order and penalty orders under Sections 148A, 148 and 271F as issued outside Section 151A. Following an earlier disposed batch matter, the Court quashed the impugned proceedings with liberty to the Revenue to revive if the Supreme Court rules for it.
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NC: 2025:KHC:39226 WP No. 23379 of 2023
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 23379 OF 2023 (T-IT)
BETWEEN:
MR. MUNIRAJU PAVAN, SON OF MR. K. MUNIRAJU, AGED ABOUT 35 YEARS, RESIDING AT "GIRIDHARA", NO.22, 3RD CROSS, NEAR SHANIMAHATMA TEMPLE ROAD, DEVASANDRA, KRISHNARAJAPURA POST, BANGALORE-560 036.
…PETITIONER
(BY SRI. SYED KHAMRUDDIN, ADVOCATE)
AND:
Digitally signed by NAGAVENI Location: High Court of Karnataka
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JAWAHARLAL NEHRU STADIUM, DELHI-110 003.
…RESPONDENTS
(BY SRI. RAVI RAJ Y.V. AND SRI. M.DILIP, ADVOCATES)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE IMPUGNED NOTICE DATED 18/03/2022 BEARING DIN NO.ITBA/AST/F/148A(SCN)/2021-22/1041013182(1) (ANNEXURE-A) ISSUED BY THE 1ST RESPONDENT AND CONSEQUENTLY, ORDER DATED 29/03/2022 BEARING DIN NO. ITBA/AST/F/148A/2021-22/1041924342(1) (ANNEXURE A1) PASSED UNDER SECTION 148 A(d) OF THE ACT BY THE 1ST RESPONDENT; ISSUE A WRIT OF CERTIORARI OR A WRIT IN THE NATURE OF CERTIORARI TO SET ASIDE IMPUGNED UNSIGNED NOTICE DATED 29.03.2023 BEARING DIN & NOTICE NUMBER: ITBA/AST/S/148_1/2021-22/1042009633(1) DATED 29.03.2022 ISSUED UNDER SECTION 148 OF THE ACT BY THE 1ST RESPONDENT VIDE ANNEXURE B AND ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
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CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA
ORAL ORDER
The petitioner is before this Court seeking the following prayers:
“a. issue a Writ of Certiorari or a writ in the nature of certiorari to set aside impugned Notice dated 18.03.2022 bearing DIN No.ITBA/AST/F/148A(SCN)/202122/1041013182(1) (Annexure A) issued by the 1st Respondent and consequently, Order dated 29.03.2022 bearing DIN No.ITBA/AST/F/148A/202122/1041924342(1) (Annexure A1) passed under Section 148 A(d) of the Act by the 1st Respondent.
b. issue a Writ of Certiorari or a writ in the nature of certiorari to set aside impugned unsigned Notice dated 29.03.2023 bearing DIN & Notice number: ITBA/AST/S/148_1/2021-22/1042009633(1) dated 29.03.2022 issued under Section 148 of the Act by the 1st Respondent vide Annexure B. c. issue a Writ of Certiorari or a writ in the nature of certiorari to set aside the impugned the Assessment Order bearing No.ITBA/AST/S/147/202223/1050733046(1) dated 14.03.2023 (Annexure C) passed by the 2nd Respondent along with Computation Sheet bearing DIN No.ITBA/AST/S/114/202223/1050733160(1) dated 14.03.2023 (Annexure - C1) passed by the 2nd Respondent and the Notice of Demand dated 14.03.2023 bearing DIN No. ITBA/AST/S/156/2022-23/1050733121(1) (Annexure - C2) issued by the 2nd Respondent;
d. issue a Writ of Certiorari or a writ in the nature of certiorari to set aside the Order under Section 271F of
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the Act dated 25.09.2023 bearing ITBA/PNL/F/271F/2023-24/1056476817(1) (Annexure - D) passed by the 2nd Respondent along with Computation dated 25.09.2023 bearing DIN No.ITBA/PNL/S/271F/2022-23/1050733254(1) (Annexure - D1) passed by the 2nd Respondent and Notice of Demand dated 25.09.2023 bearing DIN No. ITBA/PNL/S/156/2023-24/1056476322(1) (Annexure - D2) issued by the 2nd Respondent;
e. issue a Writ of Certiorari or a writ in the nature of certiorari to set aside the Order under Section 271F of the Act dated 26.09.2023 bearing ITBA/PNL/F/271(1)(c)/2023-24/1056566268(1) (Annexure - E) along with Computation dated 26.09.2023 DIN No.ITBA/PNL/S/271(1)(c)/202223/1050733242(1) (Annexure E1) and Notice of Demand dated 26.09.2023 bearing DIN No. ITBA/PNL/S/156/2023-24/1056564694(1) (Annexure - E2) issued by the 2nd Respondent
f. issue a Writ of Mandamus are a direction in the nature of mandamus directing the respondents to initiate the proceedings and conclude the assessment after affording reasonable opportunity to petitioner and in accordance with law and
g. Issue any other order or writ, as deemed necessary in the facts of the present case.”
petitioner and Sri.Raviraj Y.V. and Sri.M.Dilip, learned counsels for the respondents.
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considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025.
ORDER
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Sd/(M.NAGAPRASANNA)
JUDGE
List No.: 2 Sl No.: 2
CBC
1 issue framed by the court
Whether reassessment notices and orders issued outside the scope of Section 151A could be sustained.
4 provisions across 1 enactments
Mr. Muniraju Pavan
Income Tax Officer, Ward 4(1)(3), Bangalore
Assessment Unit, Income Tax Department
M.NAGAPRASANNA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
