NATARAJAN SUDHA RANI v. THE ASSESSMENT UNIT

JAYMALA NAGARAJA RAO WIFE OF LATE SRI. R NAGARAJA RAO AGED ABOUT 73 YEARS 18, 5TH CROSS, SHANKARMUTT ROAD SHANKARAPURAM BENGALURU - 560 004 (BY SRI. ANNAMALAI S, ADVOCATE) ...PETITIONER AND:

1. DEPUTY COMMISSIONER OF INCOME TAX OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-3(1)(1), BMTC BUILDING 80 FEET ROAD, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU – 560 095

2. THE CHIEF COMMISSIONER OF INCOME TAX BENGALURU-1 HC-KAR - 4 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU - 560 001 (BY SRI. M THIRUMALESH, ADVOCATE) ...RESPONDENTS THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION 148 A(b) OF THE INCOME TAX ACT, 1961 DATED 05.02.2024 FOR THE ASSESSMENT YEAR 2018-19 BY THE RESPONDENT NO.1 BEARING DIN & NOTICE NO. ITBA/AST/F/148A(SCN)/2023-24/1060519428 (1) HEREIN MARKED AS ANNEXURE -A1 AND ETC. IN WP NO.27531/2024 BETWEEN: KRISHNA MUNIVENKATAPPA S/O MUNIVENKATAPPA, AGED ABOUT 74 YEARS, RMV 1ST STAGE, SADASHIVANAGAR, BENGALURU – 560 080 (BY SRI. SHREEHARI, ADVOCATE) AND: ...PETITIONER

1. INCOME TAX OFFICER WARD 6(1)(1), BENGALURU THE JURISDICTIONAL ASSESSING OFFICER UNDER THE INCOME TAX ACT, 1961 BMTC BUILDING, 80FT ROAD, KORAMANAGALA, BENGALURU – 560 095 EMAIL BANGALORE, ITO6.1.1@INCOMETAX.GOV.IN

2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA & GOA, HC-KAR - 5 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT, 1961 CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001

3. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC)

4. ASSESSMENT UNIT A UNIT CREATED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) ...RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER SUITABLE WRIT FOR QUASHING THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE U/S 148A(b) OF THE INCOME TAX ACT, 1961 DATED 16.03.2022 ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2015-16 WHICH BEARS THE DIN VIZ ITBA/AST/F/148A(SCN)/2021- 22/1040888132(1) AND ENCLOSED AS ANNEXURE-C AND ETC., - 6 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS HC-KAR IN WP NO. 15824/2025 BETWEEN: SHRI HANUMANTHAPPA S/O KARIYAPPA, AGED ABOUT 65 YEARS, # 439, A K COLONY, NEAR DURGAMBIKA TEMPLE, AVARAGERE, DAVANAGERE - 577 003 ...PETITIONER (BY SRI. KIRATH SINGH MARHAS, ADVOCATE A/W MS. LOCHANA S BABU, SRI. HEMANT PAI, SRI. SAPTARSHI MUKHOPADYAY AND SRI. MONISH, ADVOCATES) AND:

1. THE INCOME TAX OFFICER WARD - 1, SHREE TOWERS, HADADI MAIN ROAD, OPP. DRR HOSPITAL, DAVANAGERE – 577 002

2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA & GOA, C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 001

3. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER. INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, HC-KAR - 7 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003 ...RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE DATED 14.03.2022 ISSUED UNDER SECTION 148A(B) OF THE ACT FOR THE AY 2015-16 BY THE RESPONDENT NO. 1 BEARING DIN ITBA/AST/F/148A(SCN)/2021- 22/1040685859(1) MARKED AS ANNEXURE – A AND ETC HEREIN IN WP NO.16326/2025 BETWEEN: SHRI. RAMAGIRI SIDDAPPA CHANNABASAPPA AGED ABOUT 72 YEARS NO.1, SIDDAPURA, CHITRADURGA 577520, ...PETITIONER (BY SRI. KIRATH SINGH MARHAS, ADVOCATE A/W MS. LOCHANA S BABU, SRI. HEMANT PAI, SRI. SAPTARSHI MUKHOPADYAY AND SRI. MONISH, ADVOCATES) AND:

1. THE INCOME TAX OFFICER WARD-1, AAYAKAR BHAVAN, TAMATKAL ROAD, MEDEHALLY CHITRADURGA - 577 502 HC-KAR - 8 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS

2. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, THROUGH ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003

3. THE CHIEF COMMISSIONER OF INCOME TAX-1, CR BUILDING, QUEENS ROAD, BENGALURU - 560 001

4. THE PRINCIPAL COMMISSIONER OF INCOME TAX CR BUILDING, QUEENS ROAD, BENGALURU – 560 001

5. THE ASSISTANT DIRECTORER OF INCOME TAX (INV)-1 CR BUILDING ANNEXE, NAVANAGAR HUBLI – 560 001 (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) ...RESPONDENTS THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE DATED 12.04.2023 ISSUED UNDER SECTION 148 OF THE ACT FOR THE AY 2016-17 BY THE RESPONDENT NO.1, HEREIN MARKED AS ANNEXURE – A AND ETC THESE PETITIONS COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: HC-KAR - 9 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioners - Assessees are before this Court seeking quashment DIN notices bearing No. ITBA/AST/F/148A/2022-23/1051255447(1) dated 24.03.2023, ITBA/AST/S/148_1/2022-23/1051255842(1)

04.03.2023, ITBA/PNL/S/271(1)(c)/2023-24/1062493980(1) dated 12.03.2024, ITBA/PNL/S/271F/2023-24/1062493981(1) dated 12.03.2024 and assessment DIN and order bearing No. ITBA/AST/S/147/2023-24/1062493805(1) dated 12.03.2024 in W.P.No.9818/2024; notices bearing No.ITBA/AST/S/156/2024- 25/1064449677(1)

30.04.2024, ITBA/PNL/S/271(1)(b)/2024-25/1064481650(1)

30.04.2024, ITBA/PNL/S/271F/2024-25/1064481644(1) dated

30.04.2024, ITBA/PNL/S/271(1)(c)/2024-25/1064449661(1)

30.04.2024, ITBA/AST/F/148A(SCN)/2021- 22/1041232600(1)

22.03.2022, ITBA/AST/S/148_1/2022-23/1042560919(1)

06.04.2022, computation bearing No.ITBA/AST/S/114/2024-25/1064449667(1)

30.04.2024 and assessment DIN and orders bearing No. - 10 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS HC-KAR ITBA/AST/S/147/2024-25/1064449609(1) dated 30.04.2024, ITBA/AST/F/148A/2022-23/1042453516(1) dated 03.04.2022 in W.P.No.13736/2024; DIN and notices bearing No. ITBA/AST/F/148A(SCN)/2023-24/1060519428(1)

05.02.2024, ITBA/AST/F/148A(SCN)/2023-24/1062754274(1)

16.03.2024, ITBA/AST/S/148_1/2023- 24/1063703999(1) dated 30.03.2024 and assessment DIN and orders bearing No.ITBA/AST/F/148A/2023-24/1063647835(1) dated 29.03.2024 in W.P.No.14155/2024; notices bearing No. ITBA/AST/F/148A(SCN)/2021-22/1040888132(1)

16.03.2022, ITBA/AST/S/148_1/2021-22/1042129511(1) dated 30.03.2022, ITBA/AST/S/156/2022-23/1051595223(1) dated 29.03.2023, ITBA/PNL/S/156/2023-24/1056188294(1) dated 18.09.2023, ITBA/PNL/S/156/2023-24/1056192370(1) dated 18.09.2023, ITBA/PNL/S/156/2023-24/1056192368(1)

18.09.2023, computation bearing No.ITBA/AST/S/114/2022-23/1051595459(1)

29.03.2023 assessment orders bearing No.ITBA/AST/F/148A/2021-22/1042035862(1)

30.03.2022, ITBA/AST/S/147/2022-23/1051594966(1) dated

29.03.2023, ITBA/PNL/F/271(1)(c)/2023-24/1056188424(1) - 11 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS HC-KAR dated 18.09.2023, ITBA/PNL/F/271F/2023-24/1056192682(1)

18.09.2023, ITBA/PNL/F/271(1)(b)/2023- 24/1056192680(1) dated 18.09.2023 in W.P.No.27531/2024; notices bearing No.ITBA/AST/F/148A(SCN)/2021- 22/1040685859(1)

14.03.2022, ITBA/AST/S/148_1/2021-22/1041898639(1)

29.03.2022, ITBA/AST/S/156/2022-23/1050700154(1) dated

13.03.2023, ITBA/PNL/S/271(1)(c)/2022-23/1050700239(1)

13.03.2023, ITBA/PNL/F/271(1)(b)/2022- 23/1050700309(1) dated 13.03.2023, ITBA/PNL/S/271F/2022- 23/1050700116(1) dated 13.03.2023, computation sheet bearing No.ITBA/AST/S/114/2022-23/1050700026(1) dated

13.03.2023 assessment orders bearing No.ITBA/AST/F/148A/2021-22/1041800113(1)

28.03.2022, ITBA/AST/S/147/2022-23/1050697575(1) dated

13.03.2023, ITBA/PNL/F/271(1)(c)/2023-24/1055625454(1)

30.08.2023, ITBA/PNL/F/271(1)(b)/2023- 24/1055618801(1) dated 30.08.2023 in W.P.No.15824/2025; notices bearing No.ITBA/AST/F/148A(SCN)/2021- 22/1040685859(1)

14.03.2022, ITBA/AST/S/148_1/2021-22/1041898639(1) - 12 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS HC-KAR

29.03.2022, ITBA/AST/S/156/2022-23/1050700154(1) dated

13.03.2023, ITBA/PNL/S/271(1)(c)/2022-23/1050700239(1)

13.03.2023, ITBA/PNL/F/271(1)(b)/2022- 23/1050700309(1) dated 13.03.2023, ITBA/PNL/S/271F/2022- 23/1050700116(1) dated 13.03.2023, computation sheet bearing No.ITBA/AST/S/114/2022-23/1050700026(1) dated

13.03.2023 assessment orders bearing No.ITBA/AST/F/148A/2021-22/1041800113(1)

28.03.2022, ITBA/AST/S/147/2022-23/1050697575(1) dated

13.03.2023, ITBA/PNL/F/271(1)(c)/2023-24/1055625454(1)

30.08.2023, ITBA/PNL/F/271(1)(b)/2023- 24/1055618801(1) dated 30.08.2023 in W.P.No.15824/2025; notice

12.04.2023, notices bearing No.ITBA/AST/S/156/2024-25/1075257037(1)

29.03.2025, ITBA/PNL/S/271(1)(c)/2024-25/1075257072(1)

29.03.2025, computation bearing No.ITBA/AST/S/114/2024-25/1075257033(1)

29.03.2025 assessment bearing No.ITBA/AST/S/147/2024-25/1075256975(1)

29.03.2025 in W.P.No.16326/2025, passed by the respondents - 13 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS HC-KAR – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961.

2. Heard Sri Chandrasekhar V., learned counsel for the petitioners in W.P.Nos.9818/2024 13736/2024, Sri Annamalai S., learned counsel for the petitioner in W.P.No.14155/2024, Sri Shreehari, learned counsel for the petitioner in W.P.No.27531/2024, Sri Kirath Singh Marhas, learned counsel along with Ms. Lochana S. Babu, Sri Hemant Pai, Sri Saptarshi Mukhopadhyay and Sri Monish, learned counsel petitioners in W.P.Nos.16326/2025, 15824/2025 and Sri Y.V.Ravi Raj and Sri M. Dilip, learned counsel for respondents in all these petitions.

3. The grounds projected in the subject petitions 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 cases at hand, the - 14 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS HC-KAR petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned DIN and notices bearing No. ITBA/AST/F/148A/2022-23/1051255447(1) dated

24.03.2023, ITBA/AST/S/148_1/2022- 23/1051255842(1)

24.03.2023, ITBA/PNL/S/271(1)(c)/2023-24/1062493980(1)

12.03.2024, ITBA/PNL/S/271F/2023- 24/1062493981(1)

12.03.2024 W.P.No.9818/2024; notices bearing No.ITBA/AST/S/156/2024-25/1064449677(1) dated

30.04.2024, ITBA/PNL/S/271(1)(b)/2024- 25/1064481650(1)

30.04.2024, ITBA/PNL/S/271F/2024-25/1064481644(1)

30.04.2024, ITBA/PNL/S/271(1)(c)/2024- 25/1064449661(1)

30.04.2024, ITBA/AST/F/148A(SCN)/2021-22/1041232600(1)

22.03.2022, ITBA/AST/S/148_1/2022- 23/1042560919(1) dated 06.04.2022, computation bearing No.ITBA/AST/S/114/2024- 25/1064449667(1)

30.04.2024 W.P.No.13736/2024; DIN and notices bearing No. ITBA/AST/F/148A(SCN)/2023-24/1060519428(1) dated 05.02.2024, ITBA/AST/F/148A(SCN)/2023- 24/1062754274(1)

16.03.2024, - 15 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS HC-KAR ITBA/AST/S/148_1/2023-24/1063703999(1) dated

30.03.2024 in W.P.No.14155/2024; notices bearing No.ITBA/AST/F/148A(SCN)/2021-22/1040888132 (1) dated 16.03.2022, ITBA/AST/S/148_1/2021- 22/1042129511(1)

30.03.2022, ITBA/AST/S/156/2022-23/1051595223(1)

29.03.2023, ITBA/PNL/S/156/2023- 24/1056188294(1)

18.09.2023, ITBA/PNL/S/156/2023-24/1056192370(1)

18.09.2023, ITBA/PNL/S/156/2023- 24/1056192368(1) dated 18.09.2023, computation bearing No.ITBA/AST/S/114/2022- 23/1051595459(1)

29.03.2023 W.P.No.27531/2024; notices bearing No. ITBA/AST/F/148A(SCN)/2021-22/1040685859(1)

14.03.2022, ITBA/AST/S/148_1/2021- 22/1041898639(1)

29.03.2022, ITBA/AST/S/156/2022-23/1050700154(1)

13.03.2023, ITBA/PNL/S/271(1)(c)/2022- 23/1050700239(1)

13.03.2023, ITBA/PNL/F/271(1)(b)/2022-23/1050700309(1)

13.03.2023, ITBA/PNL/S/271F/2022- 23/1050700116(1) dated 13.03.2023, computation bearing No.ITBA/AST/S/114/2022- 23/1050700026(1)

13.03.2023 W.P.No.15824/2025; notices bearing No. ITBA/AST/F/148A(SCN)/2021-22/1040685859(1) - 16 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS HC-KAR

14.03.2022, ITBA/AST/S/148_1/2021- 22/1041898639(1)

29.03.2022, ITBA/AST/S/156/2022-23/1050700154(1)

13.03.2023, ITBA/PNL/S/271(1)(c)/2022- 23/1050700239(1)

13.03.2023, ITBA/PNL/F/271(1)(b)/2022-23/1050700309(1)

13.03.2023, ITBA/PNL/S/271F/2022- 23/1050700116(1) dated 13.03.2023, computation bearing No.ITBA/AST/S/114/2022- 23/1050700026(1)

13.03.2023 W.P.No.15824/2025; notice dated 12.04.2023, notices bearing No.ITBA/AST/S/156/2024- 25/1075257037(1)

29.03.2025, ITBA/PNL/S/271(1)(c)/2024-25/1075257072(1) dated 29.03.2025, computation sheet bearing No.ITBA/AST/S/114/2024-25/1075257033(1) dated

29.03.2025 in W.P.No.16326/2025, issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions 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 matters pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. - 17 - NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS HC-KAR (iv) Contentions of both the parties except the one noted hereinabove shall remain open to be considered in the event revival of these petitions would become necessary. Sd/- (M. NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 0