Karnataka High Court
Teamlease Services Limited vs Deputy Commissioner Of Income Tax ... on 24 September, 2025
Author: M.Nagaprasanna
Bench: M.Nagaprasanna
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NC: 2025:KHC:39715
WP No. 17453 of 2024
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24TH DAY OF SEPTEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 17453 OF 2024 (T-IT)
BETWEEN:
TEAMLEASE SERVICES LIMITED,
A COMPANY INCORPORATED UNDER
THE COMPANIES ACT, 2013,
HAVING ITS OFFICE AT
315, WORK AVENUE CAMPUS,
ASCENT BUILDING, KORAMANGALA,
IND. LAYOUT, JYOTI NIVAS COLLEGE ROAD,
KORAMANGALA, BENGALURU - 560 095,
REPRESENTED BY ITS MANAGING DIRECTOR
MR. ASHOK KUMAR NEDURUMALLI.
Digitally signed
by NAGAVENI ...PETITIONER
Location:
HIGH COURT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)
OF
KARNATAKA
AND:
1. DEPUTY COMMISSIONER
OF INCOME TAX, CIRCLE 7 (1)(1),
6TH BLOCK, BMTC BUILDING,
80 FEET ROAD, KORAMANGALA,
BENGALURU - 560 095.
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WP No. 17453 of 2024
HC-KAR
2. THE CHIEF COMMISSIONER OF INCOME TAX - 1,
C.R.BUILDING, NO.01,
QUEENS ROAD,
BENGALURU - 560 001.
...RESPONDENTS
(BY SRI Y.V.RAVIRAJ, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT,
ORDER OR DIRECTION DECLARING THAT THE IMPUGNED
PROCEEDINGS INITIATED BY THE 1ST RESPONDENT UNDER
SECTION 147 READ WITH SECTION 148 OF THE ACT ARE
OPPOSED TO THE SAID PROVISIONS AND THEREFORE
WITHOUT JURISDICTION; QUASH THE NOTICE DATED
10/04/2024 BEARING DIN NO.ITBA/AST/S/148_1/2024-
25/1064040825(1) (ANNEXURE-H), ISSUED BY THE 1ST
RESPONDENT UNDER SECTION 148 OF THE ACT FOR THE
ASSESSMENT YEAR 2017-18; QUASH THE ORDER DATED
10/04/2024 BEARING DIN NO.ITBA/AST/F/148A/2024-
25/1064040474(1) (ANNEUXRE-G) PASSED BY THE 1ST
RESPONDENT REJECTING THE PETITIONER'S OBJECTIONS TO
THE REASSESSMENT PROCEEDINGS AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
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WP No. 17453 of 2024
HC-KAR
CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA
ORAL ORDER
The petitioner is before this Court seeking the following prayers to issue a writ, order or direction:
"(i) declaring that the impugned proceedings initiated by the 1st Respondent under Section 147 read with Section 148 of the Act are opposed to the said provisions and therefore without jurisdiction;
(ii) quashing the notice dated 10.04.2024 bearing DIN No.ITBA/AST/S/148_1/2024-
25/1064040825(1) (Annexure - H), issued by the 1st Respondent under Section 148 of the Act for the assessment year 2017-18;
(iii) quashing the order dated 10.04.2024 bearing DIN No.ITBA/AST/F/148A/2024-25/1064040474(1) (Annexure - G) passed by the 1st Respondent rejecting the Petitioner's objections to the reassessment proceedings; and
(iv) pass such other or further order as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity."
2. Heard Smt.Tanmayee Rajkumar, learned counsel for the petitioner, Sri.Y.V.Ravi Raj, learned counsel for the respondents.
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3. The grounds projected in the subject petition in support of the prayers quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025.
4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines.
Therefore, I pass the following:
ORDER
(i) The impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed.
(ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matter pending before it.
(iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed.-5-
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(iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of this petition would become necessary.
Sd/-
(M.NAGAPRASANNA) JUDGE CBC List No.: 2 Sl No.: 39 CT:SS