Smt. Gowramma, Vs the Income Tax Officer — Income Tax | Karnataka HC (2025)

Smt. Gowramma, Vs the Income Tax Officer — Income Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Petition allowed and disposed of in terms of the Co-ordinate Bench decision in Ramachandra Reddy Ravi Kumar (supra); impugned show cause notices and consequential orders, notices etc. at Annexures A through F-2 quashed; liberty reserved to the Revenue to seek revival after disposal of matters pending before the Apex Court, with rival contentions kept open.

Issue for consideration

Whether the impugned notices under s.148 dated 27.07.2022, orders u/s 148A(d), assessment orders u/s 147 r.w.s. 144 dated 26.05.2023 and penalty orders u/s 271(1)(b), 271F and 271(1)(c) for AY 2015-16, all issued/passed by respondent No.1, deserve to be quashed. +1 more

Court's answer

The impugned show cause notices and consequential orders, notices etc. at Annexures-A, A1, A2, B, B1, B2, C, C1, C2, D, D1, D2, E, E1, E2, F, F1 and F2 (dated 27.07.2022, 26.05.2023 and September-November 2023 respectively) are hereby quashed.

Ratio / Principle

The order of the Co-ordinate Bench in Ramachandra Reddy Ravi Kumar (supra) is applicable to the facts and circumstances of the instant case, and consequently the present petition deserves to be disposed of in terms of that judgment.

Key takeaways

The petition is allowed and disposed of in terms of the decision of the Co-ordinate Bench of this Court in Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax, W.P.No.17352/2022 and connected matters, dated 28.08.2025.ratio¶92
Liberty is reserved to the respondents-Revenue to seek revival of this petition subsequent to disposal of the matters pending before the Apex Court, and all rival contentions between the parties in this regard are kept open, with no opinion expressed on the same.ratio¶100

Detailed headnote1 paragraphs

Income-tax / Karnataka High Court (NC: 2025:KHC:40856), S.R. Krishna Kumar J., 14.10.2025: Three assesses challenged, for AY 2015-16, notices u/s 148 dated 27.07.2022, orders u/s 148A(d) dated 27.07.2022, assessment orders u/s 147 r.w.s. 144 dated 26.05.2023 and penalty orders u/s 271(1)(b), 271F and 271(1)(c) dated 21.09.2023-06.11.2023, all issued/passed by the ITO Ward 4(3)(3), Bangalore. Holding the petition directly and squarely covered by the Co-ordinate Bench decision in Ramachandra Reddy Ravi Kumar v. DCIT (WP 17352/2022 & connected matters, dt. 28.08.2025), the Court allowed the petition and quashed all impugned notices and consequential orders at Annexures A-F2; liberty was reserved to the Revenue to seek revival depending on the outcome of related matters pending before the Apex Court, with all rival contentions kept open.

1 -

NC: 2025:KHC:40856 WP No. 27518 of 2025

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14^TH DAY OF OCTOBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO. 27518 OF 2025 (T-IT)

BETWEEN:

SMT. GOWRAMMA, D/O AYYANNA, AGED ABOUT 41 YEARS, RESIDING AT #61/A, RAJPURA, JIGANI, PO JIGANI, BENGALURU - 560 105

ALSO AT NO. 196, RAJAPURA VILLAGE, JIGANI HOBLI, ANEKAL TALUK, BENGALURU, KARNATAKA

Digitally signed by CHANDANA B M Location: High Court of Karnataka

SMT. KALAVATI VENKATARAJU, W/O VENKATARAJU, AGED ABOUT 49 YEARS, RESIDING AT DNO 12/223, NETAJI NAGAR, KELAMANGALAM, DENKANKOTTAI, KRISHNAGIRI, KELAMANGALAM, TAMIL NADU - 635 113,

ALSO AT NO. 129, RAJAPURA VILLAGE, JIGANI HOBLI, ANEKAL TALUK, BENGALURU, KARNATAKA

SMT. PAPAMMA, W/O MUNIRAJU, AGED ABOUT 42 YEARS, RESIDING AT 289, DINNNE MANEGALU, RE-OPEN AGRAHARA, BANGALORE SOUTH, BENGALURU - 560 068

2 -

NC: 2025:KHC:40856 WP No. 27518 of 2025

HC-KAR

ALSO AT NO. 269, ROOPENA AGRAHARA, DINNEMANEGALU,

BENGALURU - 560 068

…PETITIONERS

(BY SRI. SANDEEP HUILGOL, ADVOCATE)

AND:

THE INCOME TAX OFFICER WARD 4(3)(3), BANGALORE, ROOM NO. 408, 4^TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, KORAMANGALA,

BENGALURU - 560 095

THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA GROUND FLOOR, CR BUILDING, NO.1 QUEENS ROAD,

BENGALURU - 560 001

PRINCIPAL COMMISSIONER OF

INCOME-TAX 2, BENGALURU, C.R. BUILDING, NO. 1, QUEENS ROAD, BENGALURU - 560 001

DIRECTORATE GENERAL

OF INCOME-TAX (SYSTEMS), NEW DELHI ARA CENTRE, GROUND FLOOR, E-2 JHANDEWALAN EXTENSION, NEW DELHI - 110 005

…RESPONDENTS

(BY SRI. E.I. SANMATHI, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 27.07.2022 BEARING DIN AND ORDER NO. ITBA/COM/F/17/2022.23/1044147587(1) ISSUED BY THE 1^ST RESPONDENT UNDER SECTION 148 OF THE INCOMETAX ACT 1961 FOR THE ASSESSMENT YEAR 201516 (ANNEXURE 'A') AND ETC.,

3 -

NC: 2025:KHC:40856 WP No. 27518 of 2025

HC-KAR

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

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:

"i. Quash the impugned Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/202223/1044147587(1) issued by the 1^st Respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'A');

ii. Quash the impugned Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/202223/1044146834(1) issued by the 1^st Respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'A-1');

iii. Quash the impugned Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/202223/1044145554(1) issued by the 1^st Respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'A-2');

iv. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/202223/1044147587(1) passed by the 1^st Respondent under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B');

4 -

NC: 2025:KHC:40856 WP No. 27518 of 2025

HC-KAR

v. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/202223/1044146834(1) passed by the 1^st Respondent under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B-1');

vi. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/202223/1044145554(1) passed by the 1^st Respondent under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B-2');

vii. Quash the Impugned Assessment Order dated Order No. 26.05.2023 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1053228629(1) passed by the 1^st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 201516 (Annexure 'C');

viii. Quash the Impugned Assessment Order dated 26.05.2023 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1053227742(1) passed by the 1^st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 201516 (Annexure 'C-1');

ix. Quash the Impugned Assessment Order dated 26.05.2023 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1053228281(1) passed by the 1^st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 201516 (Annexure 'C-2');

5 -

NC: 2025:KHC:40856 WP No. 27518 of 2025

HC-KAR

x. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/202324/1056436372(1) passed by the 1^st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D');

xi. Quash the Impugned Penalty Order dated 21.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/202324/1056394490(1) passed by the 1^st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D-1');

xii. Quash the Impugned Penalty Order dated 21.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/202324/1056394488(1) passed by the 1^st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D-2');

xiii. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/202324/1056437371(1) passed by the 1^st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E');

xiv. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/202324/1056452274(1) passed by the 1^st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E-1');

xv. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/2023-

6 - NC: 2025:KHC:40856 WP No. 27518 of 2025

HC-KAR

24/1056445855(1) passed by the 1^st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E-2');

xvi. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/202324/1057736062(1) passed by the 1^st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F');

xvii. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/202324/1057736151(1) passed by the 1^st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F-1');

xviii. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/202324/1057736144(1) passed by the 1^st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F-2');

xix. Pass such other orders or directions as this Hon'ble Court may deem fit in the interest of justice and equity."

Heard learned counsel for the petitioner and learned

counsel for the respondents and perused the material on record.

In addition to reiterating the various contentions urged

in the memorandum of petition and referring to the material on

7 - NC: 2025:KHC:40856 WP No. 27518 of 2025

HC-KAR

record, learned counsel for the petitioner invited my attention to the order of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025 , in order to contend that the present petition deserves to be allowed and disposed of in terms of the said order.

Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed.

As rightly contended by the learned counsel for the petitioner the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of this Court in the case of

Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025, the operative portion of which reads as under:

"13. I, therefore, pass the following:

O R D E R

(i) The impugned show cause notices issued by the jurisdictional Assessing Officer outside the scope of Section 151-A of the Act stand obliterated. All further

8 -

NC: 2025:KHC:40856 WP No. 27518 of 2025

HC-KAR

proceedings initiated thereto, challenged in these cases would stand quashed.

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

(iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed.

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

The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petition also deserves to be disposed of in terms of the judgment of co-ordinate Bench of this Court in Ramachandra Reddy's case (supra) .

In the result, I pass the following:

ORDER

(i) The petition is allowed and disposed of in terms of the decision of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy

9 -

NC: 2025:KHC:40856 WP No. 27518 of 2025

HC-KAR

Commissioner of Income-tax - W.P.No.17352/2022

and connected matters - dated 28.08.2025.

(ii) The impugned show cause notices and consequential orders, notices etc., at Annexures-A, A1, A2, B, B1, B2, C, C1, C2, D, D1, D2, E, E1, E2, F, F1 and F2 dated

27.07.2022, 27.07.2022, 27.07.2022, 27.07.2022, 27.07.2022, 27.07.2022, 26.05.2023, 26.05.2023, 26.05.2023, 22.09.2023, 21.09.2023, 21.09.2023, 22.09.2023, 22.09.2023, 22.09.2023, 06.11.2023, 06.11.2023 and 06.11.2023 respectively, are hereby quashed.

(iii) Liberty is reserved in favour of the respondents - Revenue to seek revival of this petition, subsequent to disposal of the matters pending before the Apex Court and all rival contentions between the parties in this regard are kept open and no opinion is expressed on the same.

Sd/(S.R.KRISHNA KUMAR) JUDGE

BMC

List No.: 2 Sl No.: 76