Siddegowda Sujatha, Vs the Income Tax Officer — Writ and Judicial Review | Karnataka HC (2025)

Siddegowda Sujatha, Vs the Income Tax Officer — Writ and Judicial Review | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Petition allowed: the show cause notice issued outside the scope of Section 151A of the Act is obliterated and all further proceedings challenged in the petition (Annexures-A, A1, A2, A3 and A4 for AY 2015-16) are quashed; liberty reserved to the Revenue to revive the petition if the Apex Court holds in its favour; other contentions left open for consideration upon revival.

Issue for consideration

Whether the show cause notice under section 148A(b) dated 22.03.2022 and the consequent order/notices under sections 148A(d), 148, 147 and 271(1)(c) of the Act for assessment year 2015-16, having been issued outside the scope of Section 151A of the Act, are liable to be quashed.

Court's answer

The impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stands obliterated.

Ratio / Principle

All further proceedings initiated pursuant to the obliterated show cause notice and challenged in the petition stand quashed.

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; contentions of both sides, other than the one noted, remain open in the event of revival.ratio¶48

Detailed headnote1 paragraphs

Karnataka High Court (single judge, M. Nagaprasanna, J.) allowed a writ petition under Articles 226 and 227 challenging reassessment proceedings for assessment year 2015-16 initiated against the petitioner. Adopting the reasons in W.P.No.28182/2024 and connected matters disposed on 28.08.2025, the Court held that the show cause notice dated 22.03.2022 under section 148A(b) of the Act was issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act, obliterated it, and quashed all further proceedings challenged in the petition, namely the section 148A(d) order dated 31.03.2022, the section 148 notice dated 31.03.2022, the section 147 assessment order dated 25.03.2023 and the section 271(1)(c) penalty notice dated 25.03.2023. Liberty was reserved to the Revenue to revive the petition if the Apex Court holds in favour of the Revenue in the pending matter; all other contentions were left open for consideration upon revival.

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NC: 2025:KHC:39199 WP No. 6325 of 2024

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24^TH DAY OF SEPTEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 6325 OF 2024 (T-IT)

BETWEEN:

SIDDEGOWDA SUJATHA, WIFE OF LATE CHANDRU K B, AGED ABOUT 65 YEARS, NO.218, 2ND B CROSS, 7TH BLOCK, NAGARBHAVI, BENGALURU - 560072.

(SENIOR CITIZEN BENEFIT NOT CLAIMED).

…PETITIONER

(BY SRI. RAVI SHANKAR S V.,ADVOCATE)

Digitally signed by NAGAVENI Location: High Court of Karnataka

AND:

THE INCOME TAX OFFICER, WARD - 3(2)(1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560095.

THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA,

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NC: 2025:KHC:39199 WP No. 6325 of 2024

HC-KAR

C R BUILDING, QUEEN'S ROAD, BENGALURU 560001.

ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CETNRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E RAMP, JAWARHAL NERHU STADIUM, DELHI 110003.

…RESPONDENTS

(BY SRI.M.DILIP, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TOQUASH THE NOTICE ISSUED UNDER SEC 148A(b) OF THE ACT DTD 22.03.2022 OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)/2021-22/1041282441(1) HEREIN MARKED AS ANNEXURE-A AND ETC.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY,

ORDER WAS MADE THEREIN AS UNDER:

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NC: 2025:KHC:39199 WP No. 6325 of 2024

HC-KAR

CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER

The petitioner is before this Court seeking the following

prayers:

“a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 22.03.2022 of the Act for the assessment year 2015-16 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2021-22/1041282441(1) herein marked as Annexure - A .

b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 31.03.2022 passed under section 148A(d) of the Act for the assessment year 2015-16 by the Respondent No.1 bearing DIN & Notice No.ITBA/AST/F/148A/202122/1042293846(1) herein marked as Annexure - A1 .

c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.03.2022 issued under section 148 of the Act for the assessment year 2015-16 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/S/148_1/2021-22/1042297921(1) herein marked as Annexure - A2 .

d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 25.03.2023 passed under section 147 of the Act for the assessment year 2015-16 by the Respondent No.3 bearing DIN & Notice No. ITBA/AST/S/147/2022-23/1051314831(1) herein marked as Annexure - A3 .

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HC-KAR

e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 25.03.2023 issued under section 271(1)(c) of the Act for the assessment year 2015-16 by the Respondent No.3 bearing DIN & Notice No. ITBA/PNL/S/271(1)(c)/202223/1051311261(1) herein marked as Annexure - A4 .

f) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.”

Heard Sri.Ravi Shankar S.V, learned counsel for the petitioner and Sri. M. Dilip, learned counsel for the respondents.

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.

In the light of the issue being similar and the reasons 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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HC-KAR

ORDER

(i) The impugned show cause notice 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.

(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.

(iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed.

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

Sd/(M.NAGAPRASANNA) JUDGE

CBC

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