Dr Abraham Ebenezer Vs ITO (Karnataka High Court)
The petitioner challenged the notice dated 20.05.2022 issued under Section 148A(b), the order dated 29.07.2022 passed under Section 148A(d), the notice dated 29.07.2022 issued under Section 148 of the Income-tax Act for Assessment Year 2015-16, and all consequential proceedings. The Court noted that the grounds urged in the petition were identical to those considered in W.P. No. 28182/2024 and connected matters, decided on 28.08.2025, and held that the reasons recorded therein applied to the present case.
Accordingly, the Court held that the impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stood obliterated. It quashed all further proceedings initiated pursuant to the notice that were challenged in the petition. The Court reserved liberty to the respondents-Revenue to seek revival of the petition if the Apex Court were to decide the pending matter in favour of the Revenue. Subject to that liberty, the writ petition was allowed. The Court also directed that all other contentions of both parties, except the issue decided, would remain open for consideration if revival of the petition became necessary.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
