- 1 - HC-KAR NC: 2025:KHC:39226 WP No. 23379 of 2023 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. 23379 OF 2023 (T-IT) BETWEEN: MR. MUNIRAJU PAVAN, SON OF MR. K. MUNIRAJU, AGED ABOUT 35 YEARS, RESIDING AT "GIRIDHARA", NO.22, 3RD CROSS, NEAR SHANIMAHATMA TEMPLE ROAD, DEVASANDRA, KRISHNARAJAPURA POST, BANGALORE-560 036. …PETITIONER (BY SRI. SYED KHAMRUDDIN, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 4(1)(3), BANGALORE, INCOME TAX DEPARTMENT, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39226 WP No. 23379 of 2023 JAWAHARLAL NEHRU STADIUM, DELHI-110 003. …RESPONDENTS (BY SRI. RAVI RAJ Y.V. AND SRI. M.DILIP, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE IMPUGNED NOTICE DATED 18/03/2022 BEARING DIN NO.ITBA/AST/F/148A(SCN)/2021-22/1041013182(1) (ANNEXURE-A) ISSUED BY THE 1ST RESPONDENT AND CONSEQUENTLY, ORDER DATED 29/03/2022 BEARING DIN NO. ITBA/AST/F/148A/2021-22/1041924342(1) (ANNEXURE A1) PASSED UNDER SECTION 148 A(d) OF THE ACT BY THE 1ST RESPONDENT; ISSUE A WRIT OF CERTIORARI OR A WRIT IN THE NATURE OF CERTIORARI TO SET ASIDE IMPUGNED UNSIGNED NOTICE DATED 29.03.2023 BEARING DIN & NOTICE NUMBER: ITBA/AST/S/148_1/2021-22/1042009633(1) DATED 29.03.2022 ISSUED UNDER SECTION 148 OF THE ACT BY THE 1ST RESPONDENT VIDE ANNEXURE B AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39226 WP No. 23379 of 2023 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “a. issue a Writ of Certiorari or a writ in the nature of certiorari to set aside impugned Notice dated 18.03.2022 bearing DIN No.ITBA/AST/F/148A(SCN)/2021- 22/1041013182(1) (Annexure A) issued by the 1st Respondent and consequently, Order dated 29.03.2022 bearing DIN No.ITBA/AST/F/148A/2021- 22/1041924342(1) (Annexure A1) passed under Section 148 A(d) of the Act by the 1st Respondent. b. issue a Writ of Certiorari or a writ in the nature of certiorari to set aside impugned unsigned Notice dated 29.03.2023 bearing DIN & Notice number: ITBA/AST/S/148_1/2021-22/1042009633(1) dated 29.03.2022 issued under Section 148 of the Act by the 1st Respondent vide Annexure B. c. issue a Writ of Certiorari or a writ in the nature of certiorari to set aside the impugned the Assessment Order bearing No.ITBA/AST/S/147/2022- 23/1050733046(1) dated 14.03.2023 (Annexure C) passed by the 2nd Respondent along with Computation Sheet bearing DIN No.ITBA/AST/S/114/2022- 23/1050733160(1) dated 14.03.2023 (Annexure - C1) passed by the 2nd Respondent and the Notice of Demand dated 14.03.2023 bearing DIN No. ITBA/AST/S/156/2022-23/1050733121(1) (Annexure - C2) issued by the 2nd Respondent; d. issue a Writ of Certiorari or a writ in the nature of certiorari to set aside the Order under Section 271F of - 4 - HC-KAR NC: 2025:KHC:39226 WP No. 23379 of 2023 the Act dated 25.09.2023 bearing ITBA/PNL/F/271F/2023-24/1056476817(1) (Annexure - D) passed by the 2nd Respondent along with Computation dated 25.09.2023 bearing DIN No.ITBA/PNL/S/271F/2022-23/1050733254(1) (Annexure - D1) passed by the 2nd Respondent and Notice of Demand dated 25.09.2023 bearing DIN No. ITBA/PNL/S/156/2023-24/1056476322(1) (Annexure - D2) issued by the 2nd Respondent; e. issue a Writ of Certiorari or a writ in the nature of certiorari to set aside the Order under Section 271F of the Act dated 26.09.2023 bearing ITBA/PNL/F/271(1)(c)/2023-24/1056566268(1) (Annexure - E) along with Computation dated 26.09.2023 DIN No.ITBA/PNL/S/271(1)(c)/2022- 23/1050733242(1) (Annexure E1) and Notice of Demand dated 26.09.2023 bearing DIN No. ITBA/PNL/S/156/2023-24/1056564694(1) (Annexure - E2) issued by the 2nd Respondent f. issue a Writ of Mandamus are a direction in the nature of mandamus directing the respondents to initiate the proceedings and conclude the assessment after affording reasonable opportunity to petitioner and in accordance with law and g. Issue any other order or writ, as deemed necessary in the facts of the present case.” 2. Heard Sri.Syed Khamruddin, learned counsel for the petitioner and Sri.Raviraj Y.V. and Sri.M.Dilip, learned counsels for the respondents. 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones - 5 - HC-KAR NC: 2025:KHC:39226 WP No. 23379 of 2023 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 151A 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. - 6 - HC-KAR NC: 2025:KHC:39226 WP No. 23379 of 2023 (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 CBC List No.: 2 Sl No.: 2