Case Law Details
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
The petitioner is before this Court seeking the following prayer:
“a) Stay the operation of the notice issued under section 148A(b) of the Act dated 20.05.2022 of Act for the assessment year 2015-16 by the Respondent No.1 bearing DIN & Letter No.ITBA/COM/F/17/2022-23/1043097373(1) herein marked as Annexure – A1.
b) Stay the operation of the order dated 29.07.2022 passed under section 148A(d) of the Act for the assessment year 2015-16 by the Respondent No.1 bearing DIN & Order No. ITBA/COM/F/17/2022-23/1042291691(1) herein marked as Annexure – A2.
c) Stay the operation of the notice dated 29.07.2022 issued under section 148 of the Act for the assessment year 2015-16 by the Respondent No.1 bearing DIN & Order No. ITBA/AST/M/148_1/2022-23/1044319820(1) marked as Annexure – АЗ. herein
d) Stay all the consequential proceedings in pursuance to the notice issued under section 148 of the Act by the Respondent No.1.
e) Grant such other reliefs as this Honorable High Court may think fit including the cost of this writ petition.”
2. Heard Shri Annamalai S., learned counsel appearing for the petitioner and Shri E.I. Sanmathi, learned counsel appearing 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 show cause notice 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 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.
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