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2025 Supreme(Kar) 2949
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
M.NAGAPRASANNA, J.
Shri. Ajit kanakaraddi – Appellant
Versus
Deputy Commissioner Of Income Tax Central Circle, Karnataka – Respondent
Writ Petition No. 104911 Of 2024 (T-It) C/W Writ Petition No. 103695 Of 2024, Writ Petition No. 104912 Of 2024, Writ Petition No. 104929 Of 2024, Writ Petition No. 106354 Of 2024
Decided On : 04-11-2025
For the Appellant : Sri. Kushal V. Bolmal & sri. Ashok A. Kulkarni, Adv.
For the Respondent: Sri. M. Thirumalesh & Smt. Roopa R.A., Adv.
Notices issued under Section 148 outside jurisdiction of the Income Tax Act are quashed by the Court.
Headnote:(A) Income Tax Act - Section 148 - Writ petitions filed to quash notices issued under Section 148 for various assessment years, deemed erroneous and without jurisdiction - Similarity in issues with prior cases disposed by the Court. (Paras 3 and 4)
(B) Judicial Review - The Court quashed the impugned notices stating they were issued outside the scope of Section 151A. (Para 4)
Facts of the case:
Petitioners challenged notices issued for several assessment years as unlawful and without jurisdiction. The issues under consideration were identical to previous cases decided by the Court.
Findings of Court:
The show cause notices are quashed as they were beyond the jurisdiction of Section 151A.
Issues: Whether the notices issued under Section 148 were lawful and within jurisdiction.
Ratio Decidendi: Show cause notices were held to be invalidated for exceeding the jurisdictional scope as defined under the Income Tax Act.
Result: Petitions allowed; notices quashed.
| Table of Content |
|---|
| 1. challenges to notices under section 148 (Para 1) |
| 2. representation from both parties (Para 2) |
| 3. similar grounds considered in prior judgment (Para 3) |
| 4. obliteration of notices under section 151a (Para 4) |
ORDER :
M.NAGAPRASANNA, J.
1. he petitioners are before this Court seeking the following prayer:
In W.P.NO.104911/2024
A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2020-21 bearing DIN and notice no.ITBA/AST/S/148-1/2023-24/1063139199(1) issued by the 1st respondent in Annexure-A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions.
B. Quash by an order, writ, or direction in the nature of certiorari the notice U/S 148 of the act dated 22.03.2024 for AY 2021-22 bearing DIN and notice no.ITBA/AST/S/148-1/2023-24/1063139203(1) issued by the 1st respondent in Annexure-B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions.
C. Quash by an order, writ, or direction in the nature of certiorari the notice u/s 148 of the act dated 22.03.2024 for AY 2022-23 bearing DIN and notice no.ITBA/AST/S/148-1/2023-24/1063139198(1) issued by the 1st respondent in annexure-c as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions.
D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity.
W.P.NO.103695/2024:
A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2020-21 bearing DIN and Notice No.ITBA/AST/s/148-1/2023-24/1063139067(1) issued by the 1st respondent in Annexure-A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions.
B. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2021-22 bearing DIN and Notice no. ITBA/AST/S/148-1/2023-24/106313906(1) issued by the 1st respondent in Annexure-B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions.
C. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the Act dated. 22.03.2024 for AY 2022-23 bearing DIN and Notice No. ITBA/AST/S/148-1/2023-24/1063139058(1) issued by the 1st respondent in Annexure-C as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions.
D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity.
W.P.NO.104912/2024:
A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for ay 2020-21 bearing DIN and notice no. ITBA / AST/ S/148-1/2023-24/10631392310(1) issued by the 1st Respondent in Annexure-A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions.
B. Quash by an order, writ, or direction in the nature of Certiorari the notice u/s 148 of the act dated 22.03.2024 for AY 2021-22 bearing DIN and notice no. ITBA/AST/S/148-1/2023-24/106313209(1) issued by the 1st respondent in Annexure-B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions.
C. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated. 22.03.2024 for AY 2022-23 bearing DIN and Notice No. ITBA/AST/S/148-1/2023-24/1063139215(1) issued by the 1st respondent in Annexure-C as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions.
D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity.
W.P.NO.104929/2024:
A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2020-21 bearing DIN and Notice No. ITBA/AST/S/148-1/2023-24/1063139189(1) issued by th
