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2025 Supreme(Kar) 1803
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R. KRISHNA KUMAR, J.
Haleyur Krishnegowda Madhuchandra - Petitioner
Versus
Income Tax Officer – Respondent
WRIT PETITION NO. 4188 OF 2025 (T-IT)
Decided On : 18-12-2025
Important Points
Subject
Tax Law - Income Tax Assessment
Act Referred
Headnote
Facts of the case:
The petitioner challenged several notices and orders issued by the Income Tax Officer concerning the assessment year 2013-14 based on procedural irregularities and claims of being time-barred as per statutory limitations following the Supreme Court guidelines set in Ashish Agarwal's and Rajeev Bansal's cases.
Findings of Court:
The court concluded that the notices and orders were issued beyond the prescribed limitation period and consequently, quashed them, reaffirming adherence to procedural timelines set forth by the law.
Issues: The primary question was whether the notices issued under section 148 and subsequent orders were valid or time-barred based on the timeline mandated by previous judicial rulings.
Ratio Decidendi: The court reasoned that the notices were deemed invalid as they surpassed the 'surviving time' established by the Supreme Court rulings, emphasizing the importance of strict adherence to limitation periods in tax assessment procedures.
Result: Petition is allowed; impugned notices and orders are quashed.
For the Petitioner:Sri. Ravi Shankar S V., Advocate
For the Respondent:Sri. M. Thirumalesh, Advocate
| Table of Content |
|---|
| 1. petitioner seeks multiple writs against various notices. (Para 1) |
| 2. respondent issued notices under old and amended income tax act provisions. (Para 2 , 3) |
| 3. impugned orders and notices were barred by limitation as per supreme court rulings. (Para 4 , 6 , 7) |
| 4. respondents argue against the merits of the petition. (Para 5) |
| 5. court quashes invalid notices/orders based on supreme court's reasoning. (Para 8) |
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
“ i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act, dated 30/06/2021 bearing No. DIN ITBA/AST/S/148/2021-22/1033907067(1), issued by the Respondent No.1 for the assessment year 2013-14 herein marked as Annexure A
ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of dated 25/05/2022 bearing DIN No. ITBA/COM/F/17/2022-23/1043164568(1), issued by the Respondent No.1 for the assessment year 2013-14 herein marked as Annexure - A1.
iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 148A(d) of the Act, dated 26/07/2022, bearing DIN No. ITBA/COM/F/17/2022-23/1044117203(1) issued by the Respondent No.1 for the assessment year 2013-14 herein marked as Annexure - A2.
iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act dated No. 28/07/2022 bearing DIN ITBA/COM/F/17/2022-23/1044253756(1) Issued by the Respondent No.1 for the assessment year 2013-14 herein marked as Annexure- АЗ.
v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the intimation letter dated 28/07/2022 for notice under Section 148 of the Act bearing DIN No. ITBA/AST/S/91/2022-23/1044254037(1), Issued by the Respondent No.1 for the assessment year 2013-14 herein marked as Annexure - A4.
vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed Under section 147 r.w.s 144 dated 19/05/2023 bearing DIN No. ITBA/AST/5/147/2023-24/1053001187(1) issued by the Respondent No. 1 for the assessment year 2013-14 herein marked as Annexure - A5.
vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order under section 271(1)(c) of the Act dated 21/08/2023 bearing DIN No. TBA/PNL/F/271(1)(c)/2023-24/1055529970(1), issued by the Respondent No.2 for the assessment year 2013-14 herein marked as Annexure - A6.
viii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.”
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. A perusal of the material on record will indicate that in relation to the assessment year 2013-14, the respondent No.1 issued a notice dated 30.06.2021 under Section 148 of the Income Tax Act, prior to the said provisions being amended w.e.f., 01.04.2021. Subsequently, in the case of Union of India vs. Ashish Agarwal [2022] 138 taxmann.com 64 (SC), the Apex Court while dealing with the aforesaid amendment and notices issued to the assessee under subsequent to the amendment, issued the following directions:
"10. In view of the above and for the reasons stated above, the present Appeals are ALLOWED IN PART. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in W.T. No. 524/2021 and other allied tax appeals/petitions, is/are hereby modified and substituted as under:
(i) The impugned section 148 notices issued to the respective assessees which were issued under unamended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance
