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Task #4a0ef354-dfa8-4993-bcf8-c5184f7672e1

File Verification & Index Check

Order Index Status File Description / Name File Type Original Pages Actual Pages Task Status Actions
1 Matched Synopsis
(WP_16358_2025_SYNOPSIS_FileA_2.pdf)
Synopsis 01-08 1 - 8 Processed
2 Matched Memorandum of Writ Petition for the AY 2018-19
(WP_16358_2025_MEMORANDUM_OF_WP_FileA_3.pdf)
Memorandum of Writ Petition 09-157 9 - 157 Processed
3 Matched Verifying affidavit
(WP_16358_2025_VERIFICATION_AFFIDAVIOT_FileA_4.pdf)
Affidavit Verifying Petition 158-162 158 - 162 Processed
4 Matched ANNEXURE A: Order under Section 264 dated 30.03.2025 passed by Respondent 1 for the AY 2018-19
(WP_16358_2025_ANNEXURE_A_FileA_5.pdf)
Order under Section 264 (Annexure) 163 163 - 167 Processed
5 Matched ANNEXURE B: Order under Section 270A dated 30.03.2025 passed by Respondent 2 for the AY 2018-19 along with the DIN intimation letter to the said order dated 31.05.2028
(WP_16358_2025_ANNEXURE_B_FileA_6.pdf)
Impugned Order (Annexure) 168-170 168 - 176 Processed
6 Matched ANNEXURE C: Computation sheet dated 31.05.2022 for the penalty issued by Respondent 2 for the AY 2018-19
(WP_16358_2025_ANNEXURE_C_FileA_7.pdf)
Computation Sheet 177 177 Processed
7 Matched ANNEXURE D: Demand notice under Section 156 dated 31.05.2022 for the penalty issued by Respondent 2 for the AY 2018-19
(WP_16358_2025_ANNEXURE_D_FileA_8.pdf)
Demand Notice (Annexure) 178-179 178 - 179 Processed
8 Matched ANNEXURE E: Copy of the final assessment dated 29.11.2021 passed by Respondent 2 for the AY 2018-19
(WP_16358_2025_ANNEXURE_E_FileA_9.pdf)
Final Assessment Order 180-185 180 - 185 Processed
9 Matched ANNEXURE F: Copy of the certified valuation report from registered valuer dated 05.02.2018
(WP_16358_2025_ANNEXURE_F_FileA_10.pdf)
Valuation Report (Annexure) 186-192 186 - 192 Processed
10 Matched ANNEXURE G: Copy of the death certificate of Shri Chandra Shaker
(WP_16358_2025_ANNEXURE_G_FileA_11.pdf)
Death Certificate 193 193 Processed
11 Matched ANNEXURE H: Copy of the order u/s 154 dated 29.03.2025 passed by Respondent 2 for the AY 2018-19
(WP_16358_2025_ANNEXURE_H_FileA_12.pdf)
Order under Section 154 194-197 194 - 197 Processed
12 Matched Vakalathnama
(WP_16358_2025_VAKALATH_FileA_13.pdf)
Vakalathnama 198 198 Processed
13 Matched Age Proof of petitioner
(WP_16358_2025_COPY_APPLICATION_AGE_PROOF__FileA_14.pdf)
Age Proof 199 199 Processed
14 Matched I A For Dispensation
(WP_16358_2025_IA_FileA_15.pdf)
Interlocutory Application (For Dispensation) 200-206 200 - 208 Processed
15 Matched Examiner's Report for WP 16256/2025
(WP_16358_2025_CHECK_SLIP_FileA_19.pdf)
Examiner's Report N/A 209 - 214 Processed
16 Matched Memo for Posting
(WP_16358_2025_MEMO_FOR_POSTING_FileA_17.pdf)
Memo for Posting N/A 215 Processed
17 Matched Order Sheet and IA No.1/23 for dispensation with production of originals
(WP_16358_2025_OFFICE_NOTES_FileA_18.pdf)
Interlocutory Application for Dispensation N/A 216 - 218 Processed
18 Matched Presentation Form dated 02.06.2025
(WP_16358_2025_PRESENTATION_FORMS_FileA_16.pdf)
Presentation Form N/A 219 Processed

Case Cover Sheet

Case Details
Case Title
Mangala Chandra Shaker v. Commissioner of Income Tax, International Taxation, Bengaluru & Anr.
Case Number
WP 16358/2025 (T-IT)
Court
High Court of Karnataka
Bench
B M Shyam Prasad, J
Filed Date
2025-06-02
Registration Date
2025-06-04
Status
Pending
Type
Writ Petition
Parties
Petitioner(s)
Smt. Mangala Chandra Shaker (Legal Representative of Late Shri Chandra Shaker)
Respondent(s)
Commissioner of Income Tax (International Taxation), Bengaluru, Deputy Commissioner of Income Tax (International Taxation), Circle 2(1), Bengaluru
Counsel
  • Petitioner: Ajit V Ghatikar, Advocate
  • Respondent 1: Standing Counsel for Income Tax Department
  • Respondent 2: Standing Counsel for Income Tax Department
Categorization
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Scope & Prayer
Main Prayer
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Quash as far as the Petitioner 1 is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the impugned order under Section 264 dated 30.03.2025 of the Respondent 1 bearing DIN TBA/COM/F/17/2024-25/1075259807(1) for the AY 2018-19, the impugned order of Penalty under Section 270A dated 31.05.2022 of the Respondent 2 for the AY 2018-19 along with the DIN intimation letter to the said order dated 30.03.2025, the computation sheet dated 31.05.2022 of the Respondent 1 bearing DIN ITBA/PNL/M/2720/2022-23/1043278535(1) for the AY 2018-19, and the demand notice under Section 156 dated 31.05.2022 of the Respondent 1 bearing DIN ITBA/PNL/S/156/2022-23/1043276909(1) for the AY 2018-19.

Scope / Purpose
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To seek quashing of penalty and revision orders issued in the name of the deceased assessee, and related computation and demand notices, on the ground that such proceedings are void ab initio and contrary to law.

Preamble
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Challenge to the validity of penalty proceedings under Section 270A of the Income Tax Act, 1961, imposed posthumously on the legal representative of a deceased assessee, and the upholding of such penalty in revision under Section 264, on grounds of jurisdictional and procedural defects.

Forum History
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Constitutional Provisions
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Registrar Notes