- 1 - HC-KAR NC: 2025:KHC:39265 WP No. 13118 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 13118 OF 2025 (T-IT) BETWEEN: 1. LATE HARIDAS KRISHNAN NAIR (REP BY LEGAL REPRESENTATIVE SMT. MEENA HARIDAS) NO.302, ANU PALACE, 1ST BLOCK, VIDYARANYAPURA, BENGALURU - 560 097 …PETITIONER (BY SRI. RAVI SHANKAR S.V., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD-6(3)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA, CR BUILDING, QUEENS ROAD, BENGALURU - 560 001 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39265 WP No. 13118 of 2025 3. THE ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY ADDL/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, NW DELHI - 110 003 4. THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF CERTIORARIOR A DIRECTION IN THE NATURE OF WRIT OF CERTIORART QUASHING THE NOTICE ISSUED UNDE SECTION 148A(B) OF THE ACT DATED 20.03.2022 OF THE AC FOR THE AY 2015-16 BY THE RESPONDENT NO. 1 BEARING DIN ITBA/AST/F/148A(SCN)/2021-22/1041105938(1), HEREIN MARKED AS ANNEXURE - A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39265 WP No. 13118 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court, seeking the following prayer: "a) Issue a Writ of Certiorari or a direction in the nature Writ of Certiorari quashing the notice issued under section 148A(b) of the Act dated 20.03.2022 of the Act for the AY 2015-16 by the Respondent No. 1 bearing DIN ITBA/AST/F/148A(SCN)/2021- 22/1041105938(1), herein marked as Annexure-A. b) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the order passed under section 148A(d) of the Act dated 31.03.2022 for the Ay 2015-16 by the Respondent No. 1 bearing DIN ITBA/AST/F/148A/2021-22/1042298142(1), herein marked as Annexure - A1. c) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the notice issued under section 148 of the Act dated 31.03.2022 for the AY 2015-16 by the Respondent No. 1 bearing DIN ITBA/AST/S/148_1/2021-22/1042327146(1), herein marked as Annexure - A2. d) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the assessment order passed under Section 147 of the Act for the AY 2015-16 by the Respondent No. 1 bearing DINS ITBA/AST/S/147/2022- 23/1051330510(1), ITBA/AST/S/114/2022- - 4 - HC-KAR NC: 2025:KHC:39265 WP No. 13118 of 2025 23/1051332427(1) and ITBA/AST/S/156/2022- 23/1051332494(1) for the assessment order, computation sheet and the demand notice respectively, herein collectively marked as Annexure - A3. e) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty show cause notice dated 26.03.2023 issued under section 271(1)(c) of the Act for the AY 2015-16 by the Respondent No. 1 bearing DIN ITBA/PNL/S/271(1)(c)/2022- 23/1051332813(1), herein marked as Annexure - A4. f) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty order dated 18.09.2023 passed under section 271(1)(c) of the Act for the AY 2015-16 by the Respondent No. 3 bearing DINs ITBA/PNL/F/271(1)(c)/2023-24/1056225061(1), ITBA/PNL/F/271(1)(c)/2022-23/1051332813(1) ITBA/PNL/S/156/2023-24/1056224795(1) and for the penalty order, computation sheet and the demand notice respectively, herein collectively marked as Annexure- A5. g) Issue a Writ of Certiorari of a direction in the nature of Writ of Certiorari quashing the penalty show cause notice dated 30.03.2023 issued under section 271(1)(b) of the Act for the AY 2015-16 by the Respondent No. 1 bearing DIN ITBA/PNL/S/271(1)(b)/2022-23/1051706097(1), herein marked as Annexure - A6. h) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty order dated 24.08.2023 passed under section 271(1)(b) of the Act for the A.Y. 2015-16 by the Respondent No. 3 bearing DINS ITBA/PNL/F/271(1)(b)/2023-24/1055529631(1), ITBA/PNL/F/271(1)(b)/2022-23/1051706097(1) - 5 - HC-KAR NC: 2025:KHC:39265 WP No. 13118 of 2025 and ITBA/PNL/S/156/2023-24/1055529032(1) for the penalty order, computation sheet and the demand notice respectively, herein collectively marked as Annexure - A7. i) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty show cause notice dated 10.03.2025 Issued under section 271F of the Act for the AY 2015-16 by the Respondent No. 1 bearing DIN ITBA/PNL/S/271F/2022-23/1051705933(1), herein marked as Annexure - A8. j) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty order dated 24.08.2023 passed under section 271F of the Act for the AY 2015-16 by the Respondent No. 3 bearing DINs ITBA/PNL/F/271F/2023-24/1055529586(1), ITBA/PNL/F/271F/2022-23/1051705933(1) and ITBA/PNL/S/156/2023-24/1055529049(1) for the penalty order, computation sheet and the demand notice respectively, herein collectively herein marked as Annexure - A9. k) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard Sri Ravishankar S.V., learned counsel for the petitioner and Sri M. Dilip, learned counsel for the respondents. 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones - 6 - HC-KAR NC: 2025:KHC:39265 WP No. 13118 of 2025 considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151-A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matter pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed. (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be - 7 - HC-KAR NC: 2025:KHC:39265 WP No. 13118 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE SJK CT-SG List No.: 2 Sl No.: 89