- 1 - HC-KAR NC: 2025:KHC:39201 WP No. 7120 of 2024 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. 7120 OF 2024 (T-IT) BETWEEN: MANISH GEMAWAT, AGED ABOUT 45 YEARS, S/O UMAGRAJ, 186/4, 6TH BLOCK, 26TH CROSS, II MAIN, JAYANAGAR, BANGALORE-560082 PAN: AGRPK3171F. …PETITIONER (BY SRI. SUDHEENDRA B.R, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD -4(1), HYDERABAD, IT TOWER, AC GUARDS, MASAB TANK, HYDERABAD, ANDHRA PRADESH-500004. 2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, AP AND TELANGANA, IT TOWER, AC GUARDS, MASAB TANK, HYDERABAD, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39201 WP No. 7120 of 2024 ANDHRA PRADESH-500004. REPRESENTING THE NATIONAL FACELESS ASSESSMENT CENTRE). 3. NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY ADDITION /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-110003. …RESPONDENTS (BY SRI.M.DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER SECTION 148A(b) DATED 24.03.2022 BEARING DIN ITBA/AST/F/148A(SCN)/2021- 22/1041434692(1) AND LETTER DTD 01.04.2022 BEARING DIN ITBA/COM/F/17/2022-23/1042407819(1) RESPECTIVELY ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-A1 AND A2) AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39201 WP No. 7120 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “(A) Quashing the notice under section 148A(b) dated 24.03.2022 bearing DIN ITBA/AST/F/148A(SCN)/2021- 22/1041434692(1) and letter dated 01.04.2022 bearing DINITBA/COM/F/17/2022-23/1042407819(1) respectively issued by the 1st Respondent for the assessment year 2015-16 (Annexure A1 & A2) (B) Quashing the order under section 148A(d) dated 21.04.2022 bearing DIN ITBA/AST/F/148A/2022- 23/1042808459(1) passed by the 1st Respondent for the assessment year 2015-16 (Annexure A8) (C) Quashing the notice dated 21.04.2022 issued by the 1st Respondent under Section 148 of the Act for the assessment year 2015-16 bearing DIN ITBA/AST/S/148_1/2022-23/1042808665(1) (Annexure B1) (D) Quashing the assessment order passed by the Respondent No. 3 under Section 147 r.w.s 144B of the Act dated 03.01.2024 bearing DIN and Notice No. ITBA/AST/S/147/2023-24/1059337342(1) for the AY 2015-16 (Annexure C1) (E) Quashing the Computation sheet issued by the Respondent No. 3 dated 03.01.2024 bearing DIN and Document No. ITBA/AST/S/114/2023-24/1059337460(1) for the AY 2015-16 (Annexure C2) (F) Quashing the Notice of demand under section 156 issued by the Respondent No. 3 dated 03.01.2024 bearing - 4 - HC-KAR NC: 2025:KHC:39201 WP No. 7120 of 2024 DIN No. ITBA/AST/S/156/2023-24/1059337419(1) for the AY 2015-16 (Annexure C3) (G) Quashing the Penalty notice dated 03.01.2024 issued u/s 274 r.w.s 271F bearing DIN and Notice No. ITBA/PNL/S/271F/2023-24/1059337442(1) for the AY 2015-16 (Annexure C4) (H) Quashing the Penalty notice dated 03.01.2024 issued u/s 274 r.w.s 271(1)(c) bearing DIN and Notice No.ITBA/PNL/S/271(1)(c)/2023-24/1059337439(1) for the AY 2015-16 (Annexure C5) And (I) Passing such other or further orders as this Honourable High Court may think fit in the facts and circumstances of the case, in the interests of justice and equity.” 2. Heard Sri.Sudheendra B.R, 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 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: - 5 - HC-KAR NC: 2025:KHC:39201 WP No. 7120 of 2024 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. (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.: 15