M/S Sowparnika Projects and Infrasturcture Private Ltd. Vs Deputy Commissioner of Income Tax

M/S. SOWPARNIKA PROJECTS AND INFRASTURCTURE PRIVATE LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 REPRESENTED BY ITS DIRECTOR SRI S.SREENIVASAN S/O SRI SUBRAMANIAM 750, C BLOCK, 1^ST MAIN ROAD AECS LAYOUT, KUNDALAHALLI BENGALURU – 560 037.

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…PETITIONER

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(BY SRI ANNAMALAI S., ADVOCATE)

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Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA

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AND:

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DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU – 560 001.

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PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU – 560 001.

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NC: 2025:KHC:39465 WP No. 24776 of 2022

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HC-KAR

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JOINT COMMISSIONER OF INCOME TAX JCIT (OSD), CENTRAL CIRCLE 1(3) BLR CENTRAL REVENUE BUILDING QUEENS ROAD

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BENGALURU – 560 001.

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…RESPONDENTS

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(BY SRI Y.V.RAVI RAJ AND M.DILIP, ADVOCATES)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 24.05.2022 BEARING DIN AND NOTICE NO.ITBA/COM/M/17/2022-23/1043138191(1). THE COPY OF THE NOTICE ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE-A1; QUASHING THE NOTICE ISSUED UNDER SECTION 148 OF THE ACT DATED 15.04.2021 OF THE ACT BEARING DIN AND NOTICE NO.ITBA/AST/S/148/2021-22/1032427057(1). THE DIGITALLY SIGNED NOTICE ISSUED BY THE R3 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MAREKD AS ANNEXURE-A2; QUASHING THE ORDER DATED 27.07.2022 PASSED UNDER SECTION 148A(d) OF THE ACT BEARING DIN AND ORDER NO.ITBA/COM/F/17/2022-23/1044183861(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2017.-18 HEREIN MARKED AS ANNEXURE-A3; QUASHING THE NOTICE DATED 27.07.2022 ISSUED UNDER SECTION 148 OF THE ACT BEARING DIN AND NOTICE NO.ITBA/AST/M/148_1/2022-23/1044191442(1)

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NC: 2025:KHC:39465 WP No. 24776 of 2022

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HC-KAR

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ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE-A4.

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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

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ORAL ORDER

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The petitioner - Assessee is before this Court seeking quashment of DIN and notices bearing No.ITBA/COM/M/17/2022-23/1043138191(1) dated 24.05.2022, ITBA/AST/S/148/2021-22/1032427057(1) dated 15.04.2021, ITBA/AST/M/148_1/2022-23/1044191442(1) dated 27.07.2022 and order No.ITBA/COM/F/17/202223/1044183861(1) dated 27.07.2022 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961.

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Heard Sri Annamalai S., learned counsel for the petitioner and Sri Y.V.Raviraj and Sri M. Dilip, learned counsel for the respondents.

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4 - NC: 2025:KHC:39465 WP No. 24776 of 2022

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HC-KAR

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The grounds projected in the subject petition in

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support of the prayer quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025.

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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:

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ORDER

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(i) The impugned DIN and notices bearing No. ITBA/COM/M/17/2022-23/1043138191(1) dated 24.05.2022, ITBA/AST/S/148/202122/1032427057(1) dated 15.04.2021 and ITBA/AST/M/148_1/2022-23/1044191442(1) dated 27.07.2022 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.

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(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:39465 WP No. 24776 of 2022

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HC-KAR

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(iii) With the aforesaid liberty and to the aforesaid extent, the petition is 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 this petition would become necessary.

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Sd/(M.NAGAPRASANNA)

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JUDGE

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NVJ List No.: 1 Sl No.: 313

M/S Sowparnika Projects and Infrasturcture Private Ltd. v. Deputy Commissioner of Income Tax

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M/S Sowparnika Projects and Infrasturcture Private Ltd. v. Deputy Commissioner of Income Tax

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