IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.15598 OF 2025 (T-IT)

BETWEEN:

SMT VANITHA S AGED ABOUT 44 YEARS DAUGHTER OF SURYANARAYANA AITHAL RESIDING AT #103, 1^ST FLOOR, YUGAL PARADISE, HESARAGHATTA MAIN ROAD, NEAR SAMBHRAM COLLEGE, BEST COUNTY - 2, CHIKKA BETTAHALLI, BANGALORE - 560 097.

…PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE)

AND:

1. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 1(3), BENGALURU, NO.59, HMT BHAVAN, 4^TH FLOOR, BALLARI ROAD, GANGANAGAR, BENGALURU - 560 032.

Digitally signed by CHANDANA 2. PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL), B M BENGALURU, BMTC BUILDING, Location: H igh 80 FT ROAD, 6^TH BLOCK, KORAMANGALA, Court of BENGALURU - 560 095.

Karnataka …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER OF PROVISIONAL ATTACHMENT DATED 03.08.2022 BEARING FILE NO. AFKPR35Q8P/281B/CC-1(3).BLR/2022-23 PASSED BY THE 1^ST RESPONDENT UNDER SECTION 281B OF THE INCOME-TAX ACT, 1961, INSOFAR AS IT RELATES TO THE SCHEDULE PROPERTY OF THE PETITIONER, I.E. SL. NO.3 OF ANNEXURE-A TO THE ORDER (ANNEXURE-

A)

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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:

"(i) Quashing the Impugned order of Provisional Attachment dated 03.08.2022 bearing File No. AFKPR35Q8P/281B/CC-1(3).Blr/2022-23 passed by the 1^st Respondent under Section 281B of the Income-tax Act, 1961, insofar as it relates to the Schedule Property of the Petitioner, i.e. Sl.No.3 of Annexure A to the order (Annexure 'A'); (ii) Quashing the Impugned Order of Provisional Attachment dated 28.05.2024 bearing DIN & Order No. ITBA/COM/F/17/2024-25/1065198976(1) passed by the 1^st Respondent under Section 281B of the Income-tax Act, 1961, insofar as it relates to the Schedule Property of the Petitioner, i.e. Sl.No.3 of Annexure A to the order (Annexure 'B')

(iii) Quashing all the other Orders of Provisional Attachment passed by the 1^st Respondent and the Orders of Extension a Provisional Attachment passed by the 2^nd Respondent pursuant to the Impugned Order of Provisional Attachment dated 03.08.2022 bearing File No. AFKPR35Q8P/281B/CC1(3).Blr/2022-23 passed by the 1^st Respondent under Section 281B of the Income-Tax Act, 1961 (Annexure 'A'), insofar as they relate to the Schedule Property of the Petitioner; and (iv) Pass such order or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests 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 the petitioner Smt. Vanitha S and the assessee Mr. Venkatachalapathi Ramamurthy Rajesh became partners by entering into a Partnership Deed dated 19.04.2019. Pursuant to which, a partnership firm was constituted under the name and style of "M/s Sri Vayuputhra Electro World" comprising of the petitioner and the said Mr. Venkatachalapathi Ramamurthy Rajesh, who are the only two partners. On 29.08.2019, the said partnership firm purchased an immovable property bearing BBMP Khata No.758 / 662 / 784 / 756 situated at BEML 3^rd Stage, Halagevaderhalli Village, Kengeri Hobli, Bangalore South Taluk, from one from Sri. R. Sudarshan and Smt. S. Gawrishri. Subsequently, vide registered Sale Deed dated 22.12.2021, the said partnership firm sold the said property in favour of Smt. Vinutha J. Thereafter, on 03.08.2022, the 1^st respondent - Authority issued a provisional attachment order to attach the properties of the aforesaid Mr. Venkatachalapathi Ramamurthy Rajesh including the aforesaid property purchased by the aforesaid partnership firm, which had already been sold in favour of Smt. Vinutha J., muc