Smt. Usha Sandeep Vs the Assesment Unit

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NC: 2025:KHC:25062 WP No. 4495 of 2024

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF JULY, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 4495 OF 2024 (T-IT)

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BETWEEN:

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SMT. USHA SANDEEP W/O SANDEEP AGARWAL AGED ABOUT 60 YEARS

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RESIDING AT NO 301, LOTUS GATE APARTMENT DOOPANAHALLI, 13^TH MAIN 8^TH CROSS, INDIRANAGAR, HAL II STAGE HEAD OFFICE, BANGALORE - 560008

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…PETITIONER

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(BY SRI. SANDEEP HUILGOL., ADV.)

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Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA

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AND:

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THE ASSESMENT UNIT INCOME TAX DEPARTMENT, 2^ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110003.

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INCOMEX TAX OFFICER, WARD 5(3)(5), BANGALORE NO 59, HMT BHAVAN, 4^TH FLOOR, BALLARI ROAD, GANDHINAGAR, BENGALURU-560032.

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NC: 2025:KHC:25062 WP No. 4495 of 2024

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HC-KAR

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PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION, C R BUILDING, NO.1, QUEENS ROAD, BANGALORE-560001.

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…RESPONDENTS

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(BY SRI. SUSHAL TIWARI, ADV. FOR R1 AND R2, SRI. PREETHA MAHADEVAN, ADV. FOR R3.)

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THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 30/03/2022 PASSED BY R2 UNDER SECTION 148A(d) OF THE INCOME-TAX ACT, 1961 FOR THE SUBJECT AY-2015-16 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2021-22/1042173412(1) (ANNEXURE-G1) AND ETC.

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

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CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

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ORAL ORDER

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1. Petitioner is before this Court seeking for following reliefs:

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i. Quashing the impugned order dated 30.03.2022 passed by respondent No.2 under Section 148A(d) of the Income Tax Act, 1961 for the subject AY2015-16 bearing DIN & Notice

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NC: 2025:KHC:25062 WP No. 4495 of 2024

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HC-KAR

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No.ITBA/AST/F/148A/2021-22/1042173412(1) (Annexure 'G-1');

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ii. Quashing the impugned notice dated 30.03.2022 issued by the respondent No.2 under Section 148 of the Income-Tax Act, 1961 bearing DIN & Notice No.ITBA/AST/148-1/202122/1042178795(1) (Annexure 'G-2');

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iii. Quashing the impugned assessment order dated 14.03.2023 passed by the respondent No.1 under Section 147 read with Section 144B of the Income Tax Act, 1961 for the subject AY-2015-16 bearing DIN & Notice No.ITBA/AST/S/147/20222023/1050734285(1) (Annexure 'P-1');

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iv. Quashing the impugned computation sheet dated 14.03.2023 passed by the respondent No.1 under Section of the Income Tax Act, 1961 for the subject AY-2015-16 bearing DIN & Notice No.ITBA/AST/S/114/2022-2023/1050734444(1) (Annexure 'P-2');

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v. Quashing the impugned notice dated 14.03.2023 passed by the respondent No.1 under Section 156 of the Income Tax Act, 1961 for the

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NC: 2025:KHC:25062 WP No. 4495 of 2024

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HC-KAR

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subject AY-2015-16 bearing DIN & Notice No.ITBA/AST/S/156/2022-2023/1050734418(1) (Annexure 'P-3');

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vi. Quashing the impugned notice for penalty dated 14.03.2023 passed by the respondent No.1 under Section 274 read with Section 271(c) of the Income Tax Act, 1961 for the subject AY-2015-16 bearing DIN & Notice No.ITBA/AST/S/271 (1)/2022-2023/1050734411(1) (Annexure 'Q');

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vii. Quashing the impugned order dated 17.08.2023 passed by Respondent No.1 under Section 271(1)(b) of the Income Tax Act, 1961 for the AY-2015-16 bearing DIN & Notice No.ITBA/PNL/F/271(1)(c)/2023-24/1055188991(1) (Annexure 'T-1');

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viii. Quashing the impugned computation Sheet dated 17.08.2023 issued by respondent No.1 under Section 271(1)(b) of the Income Tax Act, 1961 for the subject AY-2015-16 bearing DIN & Notice No.ITBA/PNL/F/271(1)(b)2022023/1050734410(1) (Annexure 'T-2');

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NC: 2025:KHC:25062 WP No. 4495 of 2024

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HC-KAR

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ix. Quashing the impugned notice for penalty dated 17.08.2023 issued by the respondent No.1 under Section 156 of the Income Tax Act,1961 for the subject AY-2015-16 bearing DIN & Notice No. ITBA / PNL / S / 156 / 2023-24/1055188616(1) (Annexure 'T-3');

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x. Quashing the impugned order dated 17.08.2023 passed by respondent No.1 under Section 271F of the Income Tax Act, 1961 for the subject AY-201516 bearing DIN & Notice No.ITBA/PNL/271F/202324/1055199391(1) (Annexure 'V-1);

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xi. Quashing the impugned computation sheet dated 17.08.2023 issued by the respondent No.1 under Section 271F of the Income Tax Act, 1961 for the subject AY 2015-16 bearing DIN & Notice No.202301540412955721T (Annexure 'V-2);

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xii. Quashing the impugned notice of penalty dated 17.08.2023 issued by the respondent No.1 under Section 156 of the Income Tax Act, 1961 for the AY-2015-16 bearing DIN & Notice No.ITBA/PNL/S/156/2023-24/1055199139(1) (Annexure 'V-3') and

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6 - NC: 2025:KHC:25062 WP No. 4495 of 2024

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HC-KAR

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xiii. Pass such other or further orders that this Hon'ble Court, may deem fit, in the facts and circumstances of the case, and in the interests of justice and equity.

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What has been challenged is the impugned order dated 30.03.2022 and subsequent notices and orders passed in respect of Assessment Year 2015-16.

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Learned counsel for the petitioner submits that the concession offered by Revenue as recorded in Sub Para (f) of Paragraph No.19 of the decision rendered by the Hon'ble Apex Court in the case of Union of India And Others v. Rajeev Bansal¹ would be equally applicable in the present facts of the case wherein it is held that the revenue concedes that for the Assessment Year 2015-16, all notices issued on or after April 1, 2021 will be dropped and the concession is offered therein.

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