- 1 - HC-KAR NC: 2025:KHC:34935 WP No. 23251 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 23251 OF 2025 (T-IT) BETWEEN: SRI MAMBALLI SUNDAR VIJAYENDRA AGED ABOUT 47 YEARS, S/O LATE P SUNDAR, NO.01, SUNDARAGIRI, T.N.PURA ROAD, SIDDARTHANAGAR MYSURU – 570 010. PAN AEDPV5224L …PETITIONER (BY SRI RAVI SHANKAR S.V., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD - 2(4), MYSURU – 570 010. 2. INCOME TAX OFFICER, WARD 1(1), MYSURU – 570 010. 3. 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. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34935 WP No. 23251 of 2025 4. CHIEF COMMISSIONER OF INCOME TAX, NO. 1, C.R.BUILDING, QUEENS ROAD, BENGALURU – 560 001. …RESPONDENTS (BY SRI M.THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) 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 17/03/2024, BEARING DIN NO. ITBA/AST/F/148A/2023-24/1062776570(1) ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE – A; II) 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 17/03/2024 BEARING DIN NO. ITBA/AST/S/148-1/2023-24/1062776597(1) ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE- A1; III) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE CORRIGENDUM TO NOTICE UNDER SECTION 148 OF THE ACT, DATED 17/03/2024 BEARING DIN NO. ITBA/AST/F/17/2023-24/1062776763(1) ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2017-18 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, 1448 DATED 30/01/2025 BEARING DIN NO. ITBA/AST/S/147/2024-25/1072726211(1) ISSUED BY THE RESPONDENT NO.3 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNX-A3; V) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY NOTICE UNDER SECTION 274 R.W.S 270A OF THE ACT DATED 30/01/2025 BEARING DIN NO. ITBA/PNL/S/270A/2024-25/1072726284(1), ISSUED BY THE RESPONDENT NO.3 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE - A4; VI) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A - 3 - HC-KAR NC: 2025:KHC:34935 WP No. 23251 of 2025 WRIT OF CERTIORARI QUASHING THE PENALTY ORDER UNDER SECTION 271F OF THE ACT DATED 07/07/2025 BEARING DIN NO. ITBA/PNL/F/271F/2025-26/1078255735(1), PASSED BY THE RESPONDENT NO.3 FOR THE ASSESSMENT YEAR 2017-18 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 UNDER SECTION 272A(1)(D) OF THE ACT DATED 07/07/2025 BEARING DIN NO. ITBA/PNL/F/272A(1)(D)/2025-26/1078254816(1), PASSED BY THE RESPONDENT NO.3 FOR THE ASSESSMENT YEAR 2017-18 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 UNDER SECTION 271AAC(1) OF THE ACT DATED 16/07/2025 BEARING DIN NO. ITBA/PNL/F/271AAC(1)/2025-26/1078620402(1) PASSED BY THE RESPONDENT NO.3 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE - A7. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “i) 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 17/03/2024, bearing DIN No. ITBA/AST/F/148A/2023- 24/1062776570(1) issued by the Respondent No.2 for the assessment year 2017-18 herein marked as Annexure - A. - 4 - HC-KAR NC: 2025:KHC:34935 WP No. 23251 of 2025 ii) 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 17/03/2024 bearing DIN No. ITBA/AST/S/148_1/2023- 24/1062776597(1) issued by the Respondent No.2 for the assessment year 2017-18 herein marked as Annexure - A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the corrigendum to notice under section 148 of the Act, dated 17/03/2024 bearing DIN No. ITBA/AST/F/17/2023- 24/1062776763(1) issued by the Respondent No.2 for the assessment year 2017-18 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, 144B dated 30/01/2025 bearing DIN No. ITBA/AST/S/147/2024-25/1072726211(1) issued by the Respondent No.3 for the assessment year 2017-18 herein marked as Annexure - A3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice under Section 274 r.w.s 270A of the Act dated 30/01/2025 bearing DIN No. ITBA/PNL/S/270A/2024-25/1072726284(1), issued by the Respondent No.3 for the assessment year 2017-18 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 under Section 271F of the Act dated 07/07/2025 bearing DIN No. ITBA/PNL/F/271F/2025- 26/1078255735(1), passed by the Respondent No.3 for the assessment year 2017-18 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 under Section 272A(1)(d) of the Act dated 07/07/2025 bearing DIN No. ITBA/PNL/F/272A(1)(d)/2025-26/1078254816(1), - 5 - HC-KAR NC: 2025:KHC:34935 WP No. 23251 of 2025 passed by the Respondent No.3 for the assessment year 2017-18 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 under Section 271AAC(1) of the Act dated 16/7/2025 bearing DIN No. ITBA/PNL/F/271AAC(1)/2025-6/1078620402(1) passed by the Respondent No.3 for the assessment year 2017-18 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 Sri Ravi Shankar S V, learned counsel for the petitioner and Sri M Thirumalesh, 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 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: - 6 - HC-KAR NC: 2025:KHC:34935 WP No. 23251 of 2025 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 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE BKP List No.: 1 Sl No.: 28