Devanatha Y. K. Vs Income Tax Officer Ward 7 (2) (5)

NATIONAL FACELESS ASSESSMENT CENTRE (NFAC) A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO.401, 2^ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM DELHI – 110 003.

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ASSESSMENT UNIT A UNIT CREATED UNDER SECTION 144 B OF THE INCOME TAX ACT, 1961 ROOM NO.401, 2^ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM DELHI – 110 003

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…RESPONDENTS

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(BY SRI. E I SANMATHI, ADVOCATE)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DIGITALLY SIGNED AND ELECTRONICALLY UPLOADED SHOW CAUSE NOTICES ISSUED UNDER SECTION 148A(b) OF THE INCOME TAX ACT, 1961 DATED 20.03.2022 BEARING DIN. ITBA/AST/F/148A(SCN)/2021-22/1041083383(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2018-19 AND ENCLOSED AS ANNEXURE –A AND ETC.,

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

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

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NC: 2025:KHC:51195 WP No. 36565 of 2025

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HC-KAR

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ORAL ORDER

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In this petition, the petitioner seeks the following reliefs:

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"i. Issue a writ of certiorari or any other appropriate writ quashing the digitally signed and electronically uploaded show cause notices issued under Section 148A(b) of the Income Tax bearing DIN: Act, 1961 20.03.2022 dated ITBA/AST/F/148A(SCN)/202122/1041083383(1) issued by the Respondent No. 1 for the Assessment Year 2018-19 and enclosed as Annexure A; and

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ii. Issue a writ of certiorari or any other appropriate writ quashing the digitally signed and electronically uploaded order passed under Section 148A(d) of the Act dated 30.03.2022 bearing DIN: ITBA/AST/F/148A/2021-22/1042116400(1), issued by Respondent No. 1 for the Assessment Year 2018-19, which is produced as Annexure B; and

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iii. Issue a writ of certiorari or any other appropriate writ quashing the digitally signed and electronically uploaded notice issued under Section 148 of the Act dated 30.03.2022 bearing DIN: ITBA/AST/S/148_1/2021-22/1042125519(1), issued by Respondent No. 1 in violation of Section 151A of the Act, which is produced as Annexure C; and

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iv. Issue a writ of certiorari or any other appropriate writ quashing the digitally signed and electronically uploaded reassessment order passed under Section 147 r/w Section 144B of the Act dated 17.03.2023

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NC: 2025:KHC:51195 WP No. 36565 of 2025

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HC-KAR

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bearing DIN: ITBA/AST/S/147/2022-23/1050915518(1), issued by Respondent No. 3 for the Assessment Year 2018-19, which is produced as Annexure D1; and

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v. Issue a writ of certiorari or any other appropriate writ quashing the digitally signed and electronically uploaded computation sheet for AY 2018-19 bearing DIN: ITBA/AST/S/183/2022-23/1050915587(1) dated 17.03.2023, which is produced as Annexures D2; and

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vi. Issue a writ of certiorari or any other appropriate writ quashing the digitally signed and electronically uploaded demand notice issued under Section 156 of the Act for AY 2018-19 bearing DIN: ITBA/AST/S/156/2022-23/1050915581(1) dated 17.03.2023, which is produced as Annexures D3; and

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vii. Grant such other order(s) or direction(s) as this Hon'ble Court may deem fit, in the interest of justice and equity."

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Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

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In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to the order of a Co-ordinate Bench of this Court in the case of

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Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters -

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5 - NC: 2025:KHC:51195 WP No. 36565 of 2025

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HC-KAR

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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.

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Per contra, learned counsel for the respondents

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submits that there is no merit in the petition and that the same is liable to be dismissed.

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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 -

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dated 28.08.2025, the operative portion of which reads as under:

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"13. I, therefore, pass the following:

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O R D E R

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

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(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.

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6 - NC: 2025:KHC:51195 WP No. 36565 of 2025

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HC-KAR

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(iii) With the aforesaid liberty and to the aforesaid extent, the petitions are 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 these petitions would become necessary."

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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

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(supra) .

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In the result, I pass the following:

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ORDER

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(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 Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025.

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(ii) The impugned show cause notices and consequential orders, notices etc., at Annexures-A, B, C, D1, D2, D3, dated 20.03.2022, 30.03.2022, 30.03.2022, 17.03.2023, 17.03.2023 and 17.03.2023 respectively, are hereby quashed.

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NC: 2025:KHC:51195 WP No. 36565 of 2025

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HC-KAR

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

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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BSS List No.: 2 Sl No.: 30

Devanatha Y. K. v. Income Tax Officer Ward 7 (2) (5)

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Devanatha Y. K. v. Income Tax Officer Ward 7 (2) (5)

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