Case Law Details
Late Sri Puttamadaiah Vs ITO (Karnataka High Court)
The petitioner challenged notifications dated 31.03.2021 and 27.04.2021, notices issued under Sections 148, 148A(b) and 148A(d) of the Income-tax Act, 1961, and Instruction No. 1/2022 dated 11.05.2022. The petitioner contended that these actions were issued beyond the scope of Section 151A of the Act.
The High Court noted that the grounds raised were identical to those considered in W.P. No. 28182/2024 and connected matters, decided on 28.08.2025. Holding that the issue was covered by that earlier decision, the Court applied the same reasoning.
Accordingly, the Court declared that the impugned notifications, reassessment notices and Instruction No. 1/2022 issued by the jurisdictional Assessing Officer outside the scope of Section 151A stood obliterated. All consequential proceedings initiated pursuant thereto were quashed.
The Court reserved liberty to the Revenue to seek revival of the petition if the Supreme Court were to decide the pending matter in favour of the Revenue. Subject to that liberty, the writ petition was allowed. The Court also kept all other contentions of both parties open for consideration if revival of the proceedings became necessary.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
The petitioner – Assessee is before this Court seeking quashment of notification bearing Nos. S.O.1432(E)[NO.20/2021/F.NO.370142/35/2020-TPL] dated 31.03.2021, S.O.1703 (E)[NO.38/2021/F.NO.370142/35/2020- TPL] dated 27.04.2021, notices bearing No.ITBA/COM/F/17/2022-23/1043047719(1) dated 17.05.2022, ITBA/COM/F/17/2022-23/1043942375(1) dated 20.07.2022, ITBA/AST/M/148_1/2022-23/1043961308(1) dated 20.07.2022 and instruction bearing No.1/2022 dated 11.05.2022 issued by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961.
2. Heard Sri Annamalai S., learned counsel for the petitioner and Sri Y.V.Raviraj and Sri M. Dilip, learned counsel for the respondents.
3. 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.
4. 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:
ORDER
i. The impugned notification bearing Nos. S.O.1432(E)[NO.20/2021/F.NO.370142/35/2020- TPL] dated 31.03.2021, S.O.1703 (E) NO.38/2021/F.NO.370142/35/2020-TPL] dated 27.04.2021, notices bearing No.ITBA/COM/F/17/2022-23/1043047719(1) dated 17.05.2022, ITBA/COM/F/17/2022-23/1043942375(1) dated 20.07.2022, ITBA/AST/M/148_1/2022-23/1043961308(1) dated 20.07.2022 and instruction bearing No.1/2022 dated 11.05.2022 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.
Author Bio
