Karnataka High Court
Bellaiah Siddaiah vs Income Tax Officer on 17 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:46955
WP No. 34278 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 34278 OF 2025 (T-IT)
BETWEEN:
BELLAIAH SIDDAIAH
BY L/R PUTTABASAVASHETTY NAGAMMA,
AGED ABOUT 57 YEARS,
W/O LATE BELLAIAH SIDDAIAH
BHIMANABEEDU VILLAGE, HANGALA HOBLI,
GUNDLUPET TALUK,
CHAMARAJANAGARA DISTRICT - 571 111.
PAN: AZUPS9650H
...PETITIONER
(BY SRI. S.V. RAVI SHANKAR, ADVOCATE)
AND:
Digitally signed 1. INCOME TAX OFFICER
by
SHARADAVANI WARD 1, CHAMARAJANAGAR - 571 313.
B
Location: High
Court of
Karnataka 2. NATIONAL FACELESS ASSESSMENT CENTRE,
ADDITIONAL/JOINT/DEPUTY/ASSISTANT
COMMISSIONER OF INCOME TAX/INCOME TAX
OFFICER, INCOME TAX DEPARTMENT,
MINISTRY OF FINANCE,
ROOM NO. 401, 2ND FLOOR,
E-RAMP, JAWAHARLAL NEHRU STADIUM,
DELHI - 110 003.
3. PRINCIPAL COMMISSIONER OF INCOME TAX
-2-
NC: 2025:KHC:46955
WP No. 34278 of 2025
HC-KAR
BANGALORE-3, OFFICE OF THE PRINCIPAL
COMMISSIONER OF INCOME TAX BANGALORE-3,
BMTC BUILDING, 80 FEET ROAD,
6TH BLOCK, KORAMANGALA,
BANGALORE - 560 095.
...RESPONDENTS
(BY SRI. M. THIRUMALESH, ADVOCATE FOR R1 TO R3)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE
NOTICE UNDER SECTION 148A(B) OF THE ACT DATED
22/03/2022 DIN BEARING NO. ITBA/AST/F/148A(SCN)/2021-
22/1041223418(1) ISSUED BY THE RESPONDENT NO.1 FOR
THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS
ANNEXURE A AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY 5DC
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
1. In this petition, the petitioner seeks the following reliefs;
"i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act dated 22/03/2022 bearing DIN No. ITBA/AST/F/148A(SCN)/2021- -3-
NC: 2025:KHC:46955 WP No. 34278 of 2025 HC-KAR 22/1041223418(1) issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure A.
ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 148A(d) of the Act dated 26/04/2022 bearing DIN No.ITBA/AST/F/148A/2022- 23/1042851436(1) passed by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A1.
iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act dated 26/04/2022 No. DIN bearing ITBA/AST/S/148_1/2022- 23/1042852015(1) issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A2.
iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed Under section 147 r.w.s 144 dated 28/03/2024 bearing ITBA/AST/S/147/2023- 24/1063540538(1) passed by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - АЗ.
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v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under section 271A of the Act dated 26/07/2024 bearing DIN No. ITBA/PNL/F/271A/2024-25/1067044418(1) by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - A4.
vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under section 271B of the Act dated 26/07/2024 bearing DIN No. ITBA/PNL/F/2718/2024-25/1067086395(1) by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure A5.
vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under section 270A of the Act dated 09/08/2024 bearing DIN No. ITBA/PNL/F/270A/2024-25/1067529366(1) by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - A6.
viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under section 272A(1) (d) of the Act dated 09/08/2024 bearing DIN No. ITBA/PNL/F/272A(1)(d)/2024-25/1067532285(1) by -5- NC: 2025:KHC:46955 WP No. 34278 of 2025 HC-KAR the Respondent No.2 for the assessment year 2018- 19 herein marked as Annexure - A7.
ix) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."
2. Heard learned counsel for the petitioner and learned counsel for the respondents - revenue and perused the material on record.
3. A perusal of the material on record will indicate that the petitioner - Smt.Puttabasavashetty Nagamma is the widow of late Bellaiah Siddaiah, who said to have expired on 05.06.2018 leaving behind the petitioner, who succeed to his estate as his heir and legal representative. The petitioner having filed returns before the respondents, the respondents proceeded to initiate the impugned proceedings and passed the impugned order at Annexure-A dated 04.03.2025 as against the petitioner's husband late Bellaiah Siddaiah and as such, the petitioner is before this Court by way of the present petition interalia -6- NC: 2025:KHC:46955 WP No. 34278 of 2025 HC-KAR contending that the impugned proceedings, orders, notices etc., were passed against her deceased husband are illegal, void, invalid, non est and void abinitio in view of the following judgments of this Court and other Courts;
(i) Sri.Late Someshwar Rao Chilukuri vs. Income Tax Officer - W.P.No.28677/2024 Dated 09.01.2025;
(ii) Mrs.Vanitha Gopal Shetty vs. Assistant Commissioner of Income - tax, Circle 26(1), Mumbai - W.P.No.19840/2019 dated 05.07.2021;
(iii) Urmila Saxena vs. Central Board of Direct Taxes - (2024) 159 taxmann.com 6 (Madhya Pradesh); (iv) Sumit Balkrishna Gupta vs. Assistant Commissioner of Income-tax, Circle (16(2), Mumbai - (2019) 103 taxmann.com 188 (Bombay).
4. Per contra, learned counsel for the respondents -
revenue submits that there is no merit in the petition and that the same is liable to be dismissed.
5. As rightly contended by the learned counsel for petitioner, the petitioner's husband - the original assessee -7- NC: 2025:KHC:46955 WP No. 34278 of 2025 HC-KAR Bellaiah Siddaiah having expired on 05.06.2018, the impugned proceedings, orders passed as against the late husband of the petitioner are clearly illegal, void, invalid, non est and void ab-initio as held by this Court in the aforesaid judgments and the recent judgment of the Apex Court referred to supra.
6. In the result, I pass the following;
ORDER
(i) Petition is hereby allowed.
(ii) The impugned notice at Annexure-A dated 22.03.2022, Order at Annexure-A1 dated 26.04.2022, Notice at Annexure-A2 dated 26.04.2022, Order at Annexure-A3 dated 28.03.2024, Order at Annexure-A4 dated 26.07.2024, Order at Annexure-A5 dated 26.07.2024, Order at Annexure-A6 dated 09.08.2024 and Order at Annexure-A7 dated -8- NC: 2025:KHC:46955 WP No. 34278 of 2025 HC-KAR 09.08.2024 issued / passed by the respondents are hereby quashed.
Sd/-
(S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 12