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Ramesh v. Central Board of Direct Taxes

Karnataka HC28 Aug 2025WP/25330/2022

Case brief

AI extract

What is this about?

Faceless assessment scheme; notice under Section 148; notice under Section 148A(b); order under Section 148A(d); action outside scope of Section 151A; Income Tax Act, 1961; Assessment Year 2014-15; National Faceless Assessment Centre; jurisdictional Assessing Officer; quashing of reassessment notices; batch disposal with W.P.No.28182/2024 dated 28.08.2025; liberty to Revenue to revive pending Supreme Court decision; Articles 226 and 227; Karnataka High Court, 2025.

What did the court decide?

The impugned notices and instruction issued outside the scope of Section 151A of the Act stand obliterated and all further proceedings challenged in the petition stand quashed, with liberty reserved to the Revenue to revive the petition if the Apex Court holds in its favour; other contentions of the parties remain open. ¶44

Ramesh Vs Central Board of Direct Taxes — Income Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the notices, instruction and order issued/passed by the jurisdictional Assessing Officer under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961, outside the scope of Section 151A of the Act, are liable to be quashed.

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Court's answer

Since the grounds in this petition are identical to those in W.P.No.28182/2024 and connected matters (disposed on 28.08.2025), the reasons rendered therein become applicable to the case at hand and the petition is disposed of on the same lines.

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Ratio / Principle

The impugned notices and instruction issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated, and all further proceedings initiated thereto and challenged in this petition stand quashed.

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Key takeaways

Liberty is reserved to the respondents - Revenue to revive the petition in the event the Apex Court holds in favour of the Revenue in the matter pending before it.obiter¶43
Contentions of both the parties, except the one noted, shall remain open to be considered in the event revival of this petition becomes necessary.obiter¶45

Detailed headnote1 paragraphs

High Court of Karnataka (M. Nagaprasanna, J.) allowed W.P. No. 25330 of 2022 (T-IT) by oral order dated 28.08.2025. The assessee sought quashing of notices under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961 (including the Section 148A(b) notice dated 20.05.2022, DIN ITBA/COM/F/17/2022-23/1043097122(1), for AY 2014-15), a CBDT instruction No.1/2022 dated 11.05.2022 and an order dated 29.07.2022. Finding the grounds identical to those in W.P.No.28182/2024 and connected matters disposed on 28.08.2025, the Court held the notices/instruction issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated and all further proceedings stand quashed. Liberty was reserved to the Revenue to revive the petition if the Apex Court decides in favour of the Revenue in the pending matter; remaining contentions were left open.

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NC: 2025:KHC:39426 WP No. 25330 of 2022

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 28^TH DAY OF AUGUST, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE M.NAGAPRASANNA

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WRIT PETITION NO. 25330 OF 2022 (T-IT)

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BETWEEN:

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RAMESH S/O SRI H.J.RAMAIAH AGED ABOUT 45 YEARS R/AT NO. 13, K.NO. 86/2 7^TH CROSS, 11^TH MAIN SRINIVASA LAYOUT NEW MSR LAYOUT HONGASANDRA BENGALURU - 560 068 PAN:AHYPR0935N

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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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CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI – 110 002 REPRESENTED HEREIN BY ITS CHAIRPERSON.

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NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY ADDITIONAL / JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX

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2 - NC: 2025:KHC:39426 WP No. 25330 of 2022

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HC-KAR

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INCOME-TAX OFIFCER INCOME-TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO.401, 2^ND FLOOR E-RAMP, JAWAHARLAL NERHU STADIUM DELHI – 110 003.

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THE INCOME TAX OFFICER WARD 4(3)(2), BENGALURU ROOM 415, 4^TH FLOOR BMTC BUILDING, 80 FEET ROAD 6^TH BLOCK, KORAMANGALA BENGALURU – 560 095.

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THE PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX KARNATAKA AND GOA REGION C.R.BUILDING, II FLOOR QUEENS ROAD, BENGALURU – 560 001.

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…RESPONDENTS

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

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 20.05.2022 BEARING DIN AND LETTER NO. ITBA/COM/F/17/2022 BEARING DIN AND LETTER NO. ITBA/ COM/F/17/2022-23/1043097122(1) ISSUED BY THE RESPONDENT NO. 3 FOR THE ASSESSMENT YEAR 2014-15 HEREIN MARKED AS ANNEXURE-A1 AND ETC.,

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THIS PETITION, COMING ON FOR PRELIMINARY

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HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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NC: 2025:KHC:39426 WP No. 25330 of 2022

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HC-KAR

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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 notices bearing No.ITBA/COM/F/17/202223/1043097122(1) dated 20.05.2022, ITBA/AST/M/148_1/2022-23/1044319271(1) dated

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29.07.2022, ITBA/AST/S/148/2021-22/1032454780(1) dated 16.04.2021, instruction bearing No.1/2022 dated 11.05.2022 and order No.ITBA/COM/F/17/2022-23/1044297269(1) dated 29.07.2022 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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The grounds projected in the subject petition in 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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NC: 2025:KHC:39426 WP No. 25330 of 2022

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HC-KAR

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In the light of the issue being similar and the reasons

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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 notices bearing No.ITBA/COM/F/17/2022-23/1043097122(1) dated 20.05.2022, ITBA/AST/M/148_1/202223/1044319271(1) dated 29.07.2022, ITBA/AST/S/148/2021-22/1032454780(1) dated 16.04.2021 and instruction bearing No.1/2022 dated 11.05.2022 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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