(BY SRI. MOHAMMED MUJASSIM, ADVOCATE) v. (BY SRI. E.I. SANMATHI, ADVOCATE)

SRI KIRAN S/O LATE JAMBOOLAL AGED ABOUT 45 YEARS, RESIDING AT NO.47, 8TH MAIN ROAD, 3RD BLOCK, KORAMANGALA BANGALORE – 560 034 (BY SRI. MOHAMMED MUJASSIM, ADVOCATE) …PETITIONER AND:

B M Location: High Court of Karnataka

INCOME TAX OFFICER WARD 4(3)(2), BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE – 560 095 NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER, MINISTRY OF FINANCE, ROOM NO.401, 2ND FOOR, E-RAMP, JAWARLAL NEHRU STADIUM, DELHI – 110 003 (BY SRI. E.I. SANMATHI, ADVOCATE) …RESPONDENTS THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ITBA/AST/S/147/2023- ASSESSMENT ORDER BEARING NO. - 2 - NC: 2025:KHC:49790 WP No. 22859 of 2024 HC-KAR 24/1062931676(1) DTD 19.03.2024 AND DEMAND NOTICE BEARING NO.ITBA/AST/S/156/2023-24/1062931887(1) DTD 19.03.2024 PASSED BY THE R-1 VIDE ANNX-A AND B TO THE WRIT PETITION. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs:-

(a) Issue a writ of certiorari quashing the impugned assessment order bearing No.ITBA/AST/S/147/2023- 24/1062931676(1) dated 19.03.2024 and demand notice bearing No.ITBA/AST/S/156/2023- 24/1062931887(1) dated 19.03.2024, passed by the Respondent No.1, vide Annexure-A & Annexure-A1, to the Writ Petition; (b) Grant such other order or direction as deemed fit by this Hon’ble Court in the facts and circumstances of the case.

2. Heard learned counsel for the petitioner and learned counsel for the respondents – revenue and perused the material on record.

A perusal of the material on record will indicate that the petitioner – Sri. Kiran is the son of late Jamboolal, who is said to have expired on 10.05.2021 leaving behind the petitioner, who - 3 - NC: 2025:KHC:49790 WP No. 22859 of 2024 HC-KAR succeed to his estate as his heir and legal representative. The petitioner having filed returns before the respondents, respondents proceeded to initiate the impugned proceedings and passed the impugned order at Annexure-A dated 19.03.2024 as against the petitioner’s father late Jamboolal and as such, the petitioner is before this Court by way of the present petition interalia contending that the impugned proceedings, orders, notices etc., were passed against his deceased father are illegal, void, invalid, non est and void ab- initio in view of the following judgments of this Court and other Courts; (i) Sri. Late Someshwar Rao Chilukuri vs. Income Tax Officer – W.P.No.28677/2024 Dated 09.01.2025; (ii) Mrs. Vanitha Gopal Shetty vs. Assistant Commissioner of Income – tax, Circle 26(1), Mumbai – W.P.No.19840/2019 dated 05.07.2021; (iii) Urmila Saxena vs. Central Board of Direct Taxes – (2024) 159 taxmann.com 6 (Madhya Pradesh); (iv) Sumit Balkrishna Gupta vs. Assistant Commissioner of Income-tax, Circle (16(2), Mumbai – (2019) 103 taxmann.com 188 (Bombay).

Per contra, learned counsel for the respondents – revenue submits that there is no merit in the petition and that the same is liable to be dismissed. - 4 - NC: 2025:KHC:49790 WP No. 22859 of 2024 HC-KAR

As rightly contended by the learned counsel for petitioner, the petitioner’s father - the original assessee late Jamboolal having expired on 10.05.2021, impugned proceedings, orders passed as against the late father of the petitioner are clearly illegal, void, invalid, non est and void ab-initio as held by this Court in the aforesaid judgments and the recent judgment of the Apex Court referred to supra.