Kiran H R v. the Assistant Commissioner of Income Tax
Case brief
What is this about?
WP No. 35750 of 2024 (T-IT), NC: 2025:KHC:39319; High Court of Karnataka, Bengaluru; decided 24-09-2025 by Justice M. Nagaprasanna (sole judge). Kiran H R (petitioner; counsel Narendra Kumar Jayantilal Jain) v. Assistant Commissioner of Income Tax, Central Circle-1(4), Bengaluru (respondent; counsel M. Dilip). Section 148 notice dated 28.08.2024 (DIN ITBA/AST/S/148-1/2024-25/1068094109(1)) for AY 2015-16 obliterated and consequential proceedings quashed as issued outside the scope of Section 151-A of the Act; disposal mirrors W.P.No.28182/2024 (disposed 28.08.2025); revival liberty if the Apex Court decides in favour of the Revenue in the pending matter. Keywords: reassessment notice, Section 148, Section 151-A, AY 2015-16, certiorari, obliterated, quashed, revival, Articles 226 and 227.
What did the court decide?
Impugned show cause notice dated 28.08.2024 under Section 148 (DIN ITBA/AST/S/148-1/2024-25/1068094109(1)) for AY 2015-16 obliterated; all further proceedings initiated pursuant thereto quashed; liberty reserved to revenue to revive the petition if the Apex Court holds in favour of the Revenue in the pending matter; contentions of both parties, other than the point noted, remain open in the event of revival.