Wp/5298/2022 Of Shri. Raghuveer Srinivas Dongerkery v. Income Tax Officer

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21 DAY OF APRIL2022 BEFORE THE HON’BLE MR.JUSTICE B.M.SHYAM PRASAD WRIT PETITION NO.5298/2022(T-IT) C/WWRIT PETITION NOS.5224/2022(T-IT),5280/2022(T-IT),6807/2022(T-IT),6819/2022(T-IT),6828/2022(T-IT),6841/2022(T-IT),6849/2022(T-IT),6850/2022(T-IT),6852/2022(T-IT),6858/2022(T-IT),6872/2022(T-IT),6891/2022(T-RES),6893/2022(T-RES),7034/2022(T-IT)&20210/2021(T-IT) INWPNO.5298/2022 BETWEEN :SHRI.RAGHUVEERSRINIVASDONGERKERY PROPRIETOR AGED74YEARS M/SPRAGATHITOURISTCORPORATION D.NO.14-8-1094 PRAGATHITOURISTCORPN AMBEDKARBHAVAN SHOPPINGCOMPLEX KRRROAD,KODIALBAIL MANGALORE–575003. (BY SRI.ANIL KUMAR B., ADVOCATE) AND : ... PETITIONER 1.INCOMETAXOFFICER WARD2(1),C.R.BUILDING N.G.ROAD,ATTAWARA,MANGALURU KARNATAKA–575001. 2.THEPRINCIPALCOMMISSIONEROFINCOMETAX AAYKARBHAWANPLOTNO.5, EDCCOMPLEX,PATTOPLAZA PANAJI,GOA–403001. OFINCOMETAX AAYKARBHAWANPLOTNO.5, EDCCOMPLEX,PATTOPLAZA PANAJI,GOA–403001. 3.THEADDITIONALCOMMISSIONEROFINCOMETAX,RANGE-1, C.R.BUILDING,ATTWARA MANGALURU,KARNATAKA–575001. ... RESPONDENTS (BY SRI.E.I. SANMATHI, ADVOCATE ) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE VIDE ANNEXURE-A BEARING NO. ITBA/AST/S/148/2021-22/1033720735(1) DATED 28.06.2021 ISSUED BY R-1 IN RESPECT OF ASSESSMENT YEAR 2014-15. INWPNO.5224/2022 BETWEEN : SHRI.RAGHUVEERSRINIVASDONGERKERY PROPRIETOR AGED74YEARS M/SPRAGATHITOURISTCORPORATION D.NO.14-8-1094 PRAGATHITOURISTCORPN AMBEDKARBHAVAN SHOPPINGCOMPLEX KRRROAD,KODIALBAIL MANGALORE–575003. (BY SRI.ANIL KUMAR B., ADVOCATE) ... PETITIONER AND : 1.INCOMETAXOFFICER WARD2(1),C.R.BUILDING N.G.ROAD,ATTAWARA MANGALURUWARD2(1),C.R.BUILDING N.G.ROAD,ATTAWARA MANGALURU KARNATAKA–575001. 2.THEPRINCIPALCOMMISSIONEROFINCOMETAX OFINCOMETAX AAYKARBHAWANPLOTNO.5, EDCCOMPLEX,PATTOPLAZA PANAJI,GOA–403001. EDCCOMPLEX,PATTOPLAZA PANAJI,GOA–403001. 3.THEADDITIONALCOMMISSIONEROFINCOMETAX,RANGE-1, OFINCOMETAX,RANGE-1, C.R.BUILDING,ATTWARA MANGALURU,KARNATAKA–575001. MANGALURU,KARNATAKA–575001. ... RESPONDENTS (BY SRI.E.I. SANMATHI, ADVOCATE ) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE VIDE ANNEXURE-A BEARING NO. ITBA/AST/S/148/2021-22/1033720727(1) DATED 28.06.2021 ISSUED BY R-1 IN RESPECT OF ASSESSMENT YEAR 2015-16. INWPNO.5280/2022 BETWEEN : SHRI.RAGHUVEERSRINIVASDONGERKERY PROPRIETOR,AGED74YEARS M/SPRAGATHITOURISTCORPORATION D.NO.14-8-1094 PRAGATHITOURISTCORPN AMBEDKARBHAVAN SHOPPINGCOMPLEX KRRROAD,KODIALBAIL MANGALORE–575003. ... PETITIONER (BY SRI.ANIL KUMAR B., ADVOCATE) AND : 1.INCOMETAXOFFICER WARD2(1),C.R.BUILDING N.G.ROAD,ATTAWARA MANGALURUKARNATAKA–575001. WARD2(1),C.R.BUILDING N.G.ROAD,ATTAWARA MANGALURUKARNATAKA–575001. 2.THEADDITIONALCOMMISSIONEROFINCOMETAX,RANGE-1, OFINCOMETAX,RANGE-1, C.R.BUILDING,ATTWARA MANGALURU,KARNATAKA–575001. MANGALURU,KARNATAKA–575001. ... RESPONDENTS (BY SRI.E.I. SANMATHI, ADVOCATE ) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE VIDE ANNEXURE-A BEARING NO. ITBA/AST/S/148/2021-22/1033616460(1) DATED 22.06.2021 ISSUED BY R-1 IN RESPECT OF ASSESSMENT YEAR 2016-17. INWPNO.6807/2022 BETWEEN : THIBBANAHALLIJAVARAYIGOWDASANTOSH R/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) C.R.BUILDING,ATTWARA MANGALURU,KARNATAKA–575001. MANGALURU,KARNATAKA–575001. ... RESPONDENTS (BY SRI.E.I. SANMATHI, ADVOCATE ) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE VIDE ANNEXURE-A BEARING NO. ITBA/AST/S/148/2021-22/1033616460(1) DATED 22.06.2021 ISSUED BY R-1 IN RESPECT OF ASSESSMENT YEAR 2016-17. INWPNO.6807/2022 BETWEEN : THIBBANAHALLIJAVARAYIGOWDASANTOSH R/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637378(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2014-15. INWPNO.6819/2022 BETWEEN : THIBBANAHALLINIJAGUNAIAHJAVARAYIGOWDAR/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD,BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032565985(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2017-18. INWPNO.6828/2022 BETWEEN : THIBBANAHALLIJAVARAYIGOWDAGIRISH R/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637355(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2014-15. INWPNO.6841/2022 BETWEEN : THIBBANAHALLIJAVARAYIGOWDAGIRISH R/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032566004(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2016-17. INWPNO.6849/2022 BETWEEN : THIBBANAHALLIJAVARAYIGOWDASANTOSH R/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032566004(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2016-17. INWPNO.6849/2022 BETWEEN : THIBBANAHALLIJAVARAYIGOWDASANTOSH R/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637388(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2015-16. INWPNO.6850/2022 BETWEEN : THIBBANAHALLINIJAGUNAIAHJAVARAYIGOWDAR/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637328(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2014-15. INWPNO.6852/2022 BETWEEN : THIBBANAHALLIJAVARAYIGOWDASANTOSHR/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032566010(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2017-18. INWPNO.6858/2022 BETWEEN : THIBBANAHALLINIJAGUNAIAHJAVARAYIGOWDAR/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032565989(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2016-17. INWPNO.6872/2022 BETWEEN : THIBBANAHALLINIJAGUNAIAHJAVARAYIGOWDA S/ONIJAGUNAIAHR/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032565989(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2016-17. INWPNO.6872/2022 BETWEEN : THIBBANAHALLINIJAGUNAIAHJAVARAYIGOWDA S/ONIJAGUNAIAHR/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637324(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2015-16. INWPNO.6891/2022 BETWEEN : THIBBANAHALLIJAVARAYIGOWDAGIRISHR/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 23/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032637364(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2015-16. INWPNO.6893/2022 BETWEEN : THIBBANAHALLIJAVARAYIGOWDASANTOSHR/ATNO.121MADILU 1 MAINROAD,1 BLOCK 2 STAGE,NAGARABAVI BENGALURU-560076. ... PETITIONER (BY SRI.RAJEEV CHANNAPPA NULVI., ADVOCATE) AND : THEJOINTCOMMISSIONEROFINCOMETAX(OSD) CENTRALCIRCLE1(3) CENTRALREVENUEBUILDING QUEENSROAD BANGALORE-560001. ... RESPONDENT (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 21/04/2021, VIDE ANNEXURE-A, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032566007(1) ISSUED BY THE RESPONDENT AUTHORITY, JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1 (3), BENGALURU UNDER SEC.148 OF THE INCOME TAX ACT, 1961, PERTAINING TO ASSESSMENT YEAR 2016-17. INWPNO.7034/2022 BETWEEN : AJAYLUNIA S/OSHRIBABULALLUNIA AGEDABOUT50YEARS, PRESENTLYRESIDINGATFLATNO.1044 PRESTIGESOUTHRIDGE1 MAIN,HOSAKEREHALLI BANASHANAKIR3 STAGE BANGALORE–560082. ALSOATNO.28,MALAVALLIRAMARAOROAD GODOWNSTREETCROSS BANGALORE–560002. ... PETITIONER (BY SRI.HARISH V S., ADVOCATE) AND : 1.THEADDITIONAL/JOINT/DEPUTY/ASSISTANTCOMMISSIONEROFINCOMETAX/INCOMETAXOFFICER NATIONALEASSESSMENT CENTREROOMNO.401,2 FLOOR, ERAMPJAWAHARLALNEHRUSTADIUM NEWDELHI–110003. ASSISTANTCOMMISSIONEROFINCOMETAX/INCOMETAXOFFICER NATIONALEASSESSMENT CENTREROOMNO.401,2 FLOOR, ERAMPJAWAHARLALNEHRUSTADIUM NEWDELHI–110003. 2.THEDEPUTYCOMMISSIONEROFINCOMETAX CIRCLE4(1)(1)BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. CIRCLE4(1)(1)BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. 3.THEADDITIONALCOMISSIONEROFINCOMETAX RANGE4(1)BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. RANGE4(1)BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. 4.THEPRINCIPALCOMMISSIONEROFINCOMETAX BENGALURU-2 BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. BENGALURU-2 BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. ... RESPONDENTS (BY SRI.K.V. ARAVIND., ADVOCATE) 2.THEDEPUTYCOMMISSIONEROFINCOMETAX CIRCLE4(1)(1)BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. CIRCLE4(1)(1)BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. 3.THEADDITIONALCOMISSIONEROFINCOMETAX RANGE4(1)BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. RANGE4(1)BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. 4.THEPRINCIPALCOMMISSIONEROFINCOMETAX BENGALURU-2 BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. BENGALURU-2 BMTCBUILDING80FEETROAD, 6 BLOCK,KORAMANGALA BANGALORE–560095. ... RESPONDENTS (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ISSUED BY THE R-2 U/S.148 OF THE INCOME TAX ACT, 1961, BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032650731(1) DATD 23.04.2021 RELEVANT TO THE ASSESSMENT YEAR 2013-14 VIDE ANNEXURE-A. INWPNO.20210/2021 BETWEEN : M/S.NAGENDRATRADINGCOMAPANY APARTNERSHIPFIRM REPRESENTEDBYITSPARTNER SRIS.B.NAGENDRABABU S/OS.P.BALARAMAIAH AGEDABOUT51YEARS, CHELURBAGEPALLY–563124 CHICKBALLAPURDISTRICT. (BY SRI.RAMA MURTHY R., ADVOCATE) AND : ... PETITIONER INCOMETAXOFFICER WARD-1 CHICKBALLAPUR–562101. ... RESPONDENT (BY SRI.E.I. SANMATHI., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 30.06.2021 ISSUED U/S.148 OF THE ACT IN NO. ITBA/AST/S/148/2021-22/1033877457(1) FOR THE ASSESSMENT YEAR 2017-18 VIDE ANNEXURE-B. THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER It is submitted by the learned counsel for the parties that in all these cases notices issued under the erstwhile provisions of Section 148 of the Income-tax Act, 1961 (for short the ‘IT-Act’) after 1.4.2021 and before 30.06.2021 are impugned. The question that would arise for consideration is: whether these notices and the subsequent proceedings be justified in law with the amendment substituting the provisions of Section 148 and inclusion of Section 148A of the Act. The learned counsels for the petitioners submits that the proceedings are initiated after 01.04.2021 and before 30.06.2021 only because of the Notifications dated 31.03.2021 and 27.04.2021 issued under Section 3(1) of the Amendment Act, 2020. The learned counsels submit that these notifications could not have been issued extending the time limits for the purposes of either Section 149 or Section 151 as it stood prior to the Amendment Act, 2020. A Division Bench of this Court has answered this question in favour of the assessees inW.P. No.22348/2021 which is decided on 15.4.2022. Sri K.V.Arvind and Sri E.I.Sanmathi, learned counsels for the respondents are heard in the light of these contentions and the orders of the Division Bench as aforesaid. The Division Bench has decided on the aforesaid question opining that the notification issued extending the operation of the provisions of Sections 148, 149 and 151 as it stood prior to amendment is beyond authority of the Central Government and therefore, the relevant part of the notification will have to be struck down as ultra vires the Amendment Act. The Division Bench has also opined that because the mandatory provisions of Section 148A of the Act have not been complied with, notices issued during this period between 01.04.2021 and 30.06.2021 will have to fail but with liberty to the Assessing Officer to initiate fresh proceedings in accordance with the relevant provisions of the Act as amended by the Amendment Act, 2020. Hence, the following, ORDER The Division Bench has decided on the aforesaid question opining that the notification issued extending the operation of the provisions of Sections 148, 149 and 151 as it stood prior to amendment is beyond authority of the Central Government and therefore, the relevant part of the notification will have to be struck down as ultra vires the Amendment Act. The Division Bench has also opined that because the mandatory provisions of Section 148A of the Act have not been complied with, notices issued during this period between 01.04.2021 and 30.06.2021 will have to fail but with liberty to the Assessing Officer to initiate fresh proceedings in accordance with the relevant provisions of the Act as amended by the Amendment Act, 2020. Hence, the following, ORDER The petitions are allowed in part. The impugned notices, which are issued under Section 148A of the Act between 01.04.2021 and 30.06.2021, stand quashed with liberty to the Assessing Officer in each of these cases to initiate fresh proceedings as observed by the Division Bench. If there are any other grounds urged by any of these petitioners, the above disposal of the petitions shall not foreclose any such grounds. Sd/- JUDGE