Karnataka High Court
Smt Somanahally Papaiah Geetha vs The Deputy Commissioner Of Income Tax on 23 July, 2025
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
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NC: 2025:KHC:28049
WP No. 21186 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 23RD DAY OF JULY, 2025
BEFORE
THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
WRIT PETITION NO. 21186 OF 2025 (T-IT)
BETWEEN:
SMT. SOMANAHALLY PAPAIAH GEETHA
AGED 56 YEARS,
W/O MP SURESH,
PLOT NO.278 HEBBAL INDUSTRIAL AREA,
HEBBAL VILLAGE, MYSURU - 570 017
...PETITIONER
(BY SRI. RAVI SHANKAR S V.,ADVOCATE)
AND:
1. THE DEPUTY COMMISSIONER OF
INCOME TAX
CIRCLE 1(1) AND TPS,
MYSORE - 570 008.
2. NATIONAL FACELESS ASSESSMENT CENTRE,
Digitally signed REPRESENTED BY ADDITIONAL/JOINT/DEPUTY
by SHWETHA ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME
RAGHAVENDRA
TAX OFFICER,
Location: HIGH
COURT OF INCOME TAX DEPARTMENT,
KARNATAKA MINISTRY OF FINANCE,
ROOM NO. 401, 2ND FLOOR,
E-RAMP, JAWAHARLAL NEHRU STADIUM,
DELHI-110 003
...RESPONDENTS
(BY SRI. M.TIRUMALESH, ADVOCATE FOR RESPONDENTS)
THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER
PASSED U/S 144 R.WS 1448 DATED 17/03/2075 BEARING DIN
ITBA/AST/S/144/2024-25/1074596384(1) PASSED BY THE
RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2073-24 HEREIN
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NC: 2025:KHC:28049
WP No. 21186 of 2025
HC-KAR
MARKED AS ANNEXURE-A.) QUASHING THE PENALTY NOTICE DATED
17/03/2025 ISSUED U/S 272A(1)(D) OF THE ACT BEARING DIN AND
NOTICE NO. ITBA/PNL/5/272A(1)(0) FL/2024-25/1074553082(1) BY
THE RESPONDENT NO. 2 FOR THE ASSESSMENT YEAR 2023-24
HEREIN MARKED AS ANNEXURE-A1.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
ORAL ORDER
1. Sri.M.Tirumalesh., learned counsel is directed to accept notice for respondents No.1 and 2.
2. The petitioner is before this Court seeking for the following reliefs;
i. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 144 r.w.S 144B dated 17/03/2025 bearing DIN:
ITBA/AST/S/144/2024- 25/1074596384(1) passed by the Respondent No.2 for the assessment year 2023-24 herein marked as Annexure - A. ii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 17/03/2025 issued u/s 272A(1)(d) of the Act bearing DIN and Notice No. ITBA/PNL/S/272A(1)(d)_FL/2024- 25/1074553082(1) by the Respondent No.2 for the assessment year 2023-24 herein marked as Annexure - A1.
iii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 17/03/2025 issued u/s 271AAC(1) of the Act bearing DIN and Notice No. ITBA/PNL/S/271AAC(1)/2024-25/1074596433(1) by -3- NC: 2025:KHC:28049 WP No. 21186 of 2025 HC-KAR the Respondent No.2 for the assessment year 2023- 24 herein marked as Annexure - A2.
iv. Grant such other reliefs as this Honorable High Court may think fit including the cost of this writ petition.
3. The petitioner, though had replied to a notice under Sub-section (1) of Section 142, the subsequent notices were not replied to by the petitioner and as such the clarification which has been sought for by the respondents as regards the Bank accounts of the petitioner, where the petitioner held the same jointly with her spouse could not be furnished.
4. The submission of Sri.Ravi Shankar.S.V., learned counsel for the petitioner is that between the petitioner and spouse of the petitioner they have offered the entire amounts for tax as also made payment thereof and as such there is no liability which could be attributed to the petitioner by adding up the total transactions in the said Bank accounts.
5. This issue not being one which had been raised in the notice issued under Sub-section (1) of Section 142, I -4- NC: 2025:KHC:28049 WP No. 21186 of 2025 HC-KAR am of the considered opinion that, though there is a default on part of the petitioner in replying to subsequent notices. On facts, if the petitioner were able to furnish the necessary documents which could be considered by respondent, orders could be passed on merits. As such, I pass the following;
ORDER
i. The writ petition is allowed.
ii. A Certiorari is issued, order dated 17.03.2025
bearing DIN: ITBA/AST/S/144/2024-
25/1074596384(1) passed by the Respondent No.2 at Annexure-A, notice dated 17.03.2025 bearing DIN and Notice No.ITBA/PNL/S/272A(1)(d)_FL/2024- 25/1074553082 (1) issued by Respondent No.2 at Annexure - A1 and the penalty notice dated 17.03.2025 bearing DIN and Notice No. ITBA/PNL/S/271AAC(1)/2024-5/1074596433(1) issued by Respondent No.2 at Annexure-A2 are quashed.
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NC: 2025:KHC:28049 WP No. 21186 of 2025 HC-KAR iii. The matter is remitted to the stage of the show-cause notice dated 14.8.2024 permitting the petitioner to reply to all the clarifications which have been sought for therein as also submit any and all documents with the petitioner and/or spouse wishes to rely upon in relating to the show-cause notice and the impugned order which has been passed. iv. Since the order is passed in the presence of the counsel for the petitioner, the petitioner is permitted to file their reply, clarification and all documents relied upon by the petitioner before the Jurisdictional Assessing Officer on or before 22.8.2025. Once the portal is opened by the authorities, the petitioner would be entitled to upload all the above on to the portal.
SD/-
(SURAJ GOVINDARAJ) JUDGE SR List No.: 1 Sl No.: 97