IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 23^RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 103263 OF 2024 (T-IT)

BETWEEN MR ANIL DATTOPANT KULKARNI S/O DATTOPANT BHAURAO KULKARNI AGED ABOUT 72 YEARS RESIDING AT 1514, MARUTI GALLI, BELGAUM 590001 ALSO AT FLAT NO. 601, SKY VILLA GRANDE BELLA VISTA, NEAR AYYAPPA MANDIR NANAWADI, BELGAUM RECORDS MLI BELAGAVI 590009 ...PETITIONER (BY SRI. SANDEEP HUILGOL, SRI VISHWANATH HEGDE BHAVANA B., SANDEEPANI A. NEGLUR AND Digitally signed PREETHAM JUDE CORREA., ADVOCATES)

by SHWETHA RAGHAVEN DRA AND Location: HIGH COURT OF KARNATAKA 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 BELGAUM F.K.COMMERCIAL COMPLEX, OPP. CIVIL HOSPITAL DR. AMBEDKAR RAOD, BELAGAVI 590001

2. CHIEF COMMISSIONER OF INCOME TAX, BANGALORE -1 BANGALORE, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORAGMANGALA BENGALURU 560095

3. ADDITIONAL/JOINT/DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTER INCOME TAX DEPARTMENT

2^ND FLOOR, JAWAHARLAL NEHRU STADIUM NEW DELHI 110003

4. THE UNION OF INDIA R/BY HEREIN BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110001 …. RESPONDENTS (BY SRI. M. THIRUMALESH AND SMT. ROOPA AVAVEKAR, ADVOCATES FOR R1 TO R3)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 29.03.2024 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2023-24/1063636161(1) ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148A(B) OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2017-18 (ANNEXURE -A), AND ETC.

THIS WRIT PETITION COMING ON FOR ORDERS AND HAVING BEEN RESERVED FOR ORDERS ON 25.09.2025, THIS DAY, THE COURT PRONOUNCED THE FOLLOWING:

CORAM: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

CAV ORDER

(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)

1. Petitioner is before this court seeking for the following reliefs:

i. Quash the impugned notice dated 29.03.2024 bearing DIN and Notice no. ITBA/AST/F/148A(SCN)/2023- 24/1063636161(1) issued by the 1st respondent under Section 148A(b) of the Income-Tax act, 1961, for the assessment year 2017-18 (Annexure -A), ii. Quash The Impugned Order Dated 15.04.2024 bearing Din and Notice ITBA/AST/F/148A/2024-25/1064110867(1) passed by the 1st Respondent under Section 148A(d) Of The Income- Tax Act, for Assessment Year 2017-18 (Annexure-B-1)

iii. Quash the impugned notice dated 15.04.2024 bearing Din and Notice No. ITBA/AST/S/148-1/2024- 25/1064111010(1) issued by the 1st respondent under Section 148 of the Income-Tax Act, 1961, for the Assessment Year 2017-18 (Annexure -B-2), iv. Quash the impugned notice dated 19.03.2021 Bearing Din and notice no. ITBA/AST/S/148/2020-21/1031600500(1) issued by the 1st respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2018-19 (Annexure-F)

v. Consequently, quash all proceedings arising out of the notice under Section 148 of the Act dated 19.03.2021 bearing din and notice no. ITBA/AST/S/148/2020- 21/1031600500(1) issued by the 1st respondent for the Assessment Year 2018-19 (Annexure-F).

2. The issue in the present matter is as regards the limitation period for issuance of notices by the Income- tax department, which has been extensively dealt with by the Hon’ble Apex Court in its Judgment in Union of India -v- Rajeev Bansal, (2024) 167 taxmann.com, 70, more particularly para 49, 53 and 60 which are reproduced hereunder for easy reference:

49. The first proviso to Section 149(1)(b) requires the determination of whether the time limit prescribed under Section 149(1)(b) of the old regime continues to exist for the assessment year 2021-2022 and before. Resultantly, a notice under Section 148 of the new regime cannot be issued if the period of six years from the end of the relevant assessment year has expired at the time of issuance of the notice. This also ensures that the new time limit of ten years prescribed under Section 149(1)(b) of the ne