Karnataka High Court
Smt Vanitha S vs Deputy Commissioner Of Income Tax on 10 October, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:40157
WP No. 15598 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10TH 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, 1ST 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,
4TH FLOOR, BALLARI ROAD,
GANGANAGAR,
BENGALURU - 560 032.
Digitally signed
by CHANDANA 2. PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL),
BM BENGALURU, BMTC BUILDING,
Location: High 80 FT ROAD, 6TH 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 1ST
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)
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NC: 2025:KHC:40157
WP No. 15598 of 2025
HC-KAR
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 1st 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 1st 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 1st Respondent and the Orders of Extension a Provisional Attachment passed by the 2nd 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 1st Respondent under Section 281B of the Income-Tax Act, 1961 (Annexure 'A'), insofar as they relate to the Schedule Property of the Petitioner; and -3- NC: 2025:KHC:40157 WP No. 15598 of 2025 HC-KAR
(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 3rd 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 1st respondent - Authority issued a provisional attachment order to -4- NC: 2025:KHC:40157 WP No. 15598 of 2025 HC-KAR 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., much prior to the order of attachment.
4. Subsequently, the aforesaid Smt. Vinutha J. sold the said property in favour of the petitioner vide registered Sale Deed dated 25.01.2023, pursuant to which, the 1st respondent issued one more provisional attachment order dated 28.05.2024 continuing the attachment of the said property qua the petitioner also, who is before this Court by way of the present petition. It is a specific contention of the petitioner that so long as the aforesaid Mr. Venkatachalapathi Ramamurthy Rajesh was the only assessee and not the petitioner or the partnership firm, the question of attaching the aforesaid property belonging exclusively and absolutely to the petitioner would not arise and as such, the impugned provisional attachment order at Annexures - A and B insofar as it relates to the Schedule property at Sl.No.3 of the impugned attachment orders deserves to be quashed. -5-
NC: 2025:KHC:40157 WP No. 15598 of 2025 HC-KAR
5. Per contra, learned counsel for the respondent - department submits that there is no merit in the petition and that the same is liable to be dismissed.
6. As rightly contented by the learned counsel for the petitioner, it is an undisputed fact borne out from the material on record that neither the petitioner nor the partnership firm "M/s Sri Vayuputhra Electro World" are assessees and it is only the aforesaid Mr.Venkatachalapathi Ramamurthy Rajesh, who is the assessee against whom the respondents have proceeded in his individual capacity and not as the partner of the partnership firm "M/s Sri Vayuputhra Electro World". It is also not in dispute that the petitioner purchased the aforesaid scheduled property vide registered Sale Deed dated 25.01.2023 from its earlier owner Smt.Vinutha J, pursuant to which, the petitioner became the sole, absolute and exclusive owner of the suit schedule property over which the aforesaid assessee Mr. Venkatachalapathi Ramamurthy Rajesh did not have any manner of right, title, interest or possession. It follows therefrom that so long as the petitioner was the sole, absolute and exclusive owner of the scheduled property coupled with the fact that neither the petitioner nor the partnership -6- NC: 2025:KHC:40157 WP No. 15598 of 2025 HC-KAR firm "M/s Sri Vayuputhra Electro World" were assesses and the sole assessee was Mr. Venkatachalapathi Ramamurthy Rajesh, the respondents clearly fell in error in wrongly showing the property to be standing in the name of Mr. Venkatachalapathi Ramamurthy Rajesh, which is incorrect and contrary to the material on record warranting interference by this Court in the present petition especially when several other properties, in all 16 other properties are shown among the Schedule A properties to be standing in the name of the assessee Mr. Venkatachalapathi Ramamurthy Rajesh as can be seen from the impugned order. The submission made on behalf of the respondents that they would proceed against the petitioner, in accordance with law and the provisions of the Income Tax Act is placed on record.
7. In the result, I pass the following:
ORDER
(i) The petition is hereby allowed.
(ii) The provisional attachment orders at Annexures A and B dated 03.08.2022 and 28.05.2024 insofar as it relates to Sl.No.3 of Schedule A property bearing BBMP Khata No.758 / 662 / 784 / 756 situated at BEML 3rd Stage, -7- NC: 2025:KHC:40157 WP No. 15598 of 2025 HC-KAR Halagevaderhalli Village, Kengeri Hobli, Bangalore South Taluk, are hereby quashed.
Sd/-
(S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 18