High Court of Karnataka · Procedural orders and remands
Narayanaswamy Perumanna v. Income Tax Officer, Ward 1(2)(1), Bengaluru & Ors.
W.P. No. 9725/2023 ·
Writ petition disposed as abated after counsel reported the petitioner’s death.
1. FACTS OF THE CASE
Narayanaswamy Perumanna’s WP 9725/2023 challenged the section 148A(d) order and section 148 notice dated 31 March 2023 for AY 2016-17.
2. DISCUSSION BY THE COURT
Counsel informed the Court that the petitioner had died on 8 November 2023 and submitted that the petition did not survive for consideration.
3. JUDICIAL DECISION
Taking that submission on record, the Court disposed of the petition as having abated.
4. OUTCOME
The writ ended on 16 November 2023 without adjudication of the challenged reopening instruments. The order gives no determination about legal representatives, estate liability or the underlying tax merits.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings.
The procedural event explains the result
The recorded basis is counsel’s report of death and non-survival, not a finding that the reopening was lawful or unlawful. The original prayer identifies what was challenged but is not relief granted by the Court.
Source: PDF pp.2–3, prayer and order
Abatement does not answer estate liability
Nothing in this short order determines whether a statutory proceeding may continue against an estate or a legal representative. Treating closure of this writ as extinction of the tax demand would add a conclusion the Court did not express.
Source: PDF p.3, order
Do not infer substitution or revival directions
No application for substitution, restoration or future remedy is discussed or decided here. Any such step would require its own procedural basis; this record supports only the fact and stated reason for disposal.
Source: PDF p.3, order
Source and verification
Complete 3-page original reviewed; source bytes verified.
Original PDF: 3 pages · SHA-256: 031da8001c8b130899812bdf52e4eb23105a12b3c7fac601efbf8e281a9a046a
Full original and all five panels re-reviewed on 21 October 2026.
Current law and subsequent treatment not independently verified.
Subsequent proceedings and current judicial treatment have not been independently verified.
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