- 1 - HC-KAR NC: 2025:KHC:36410 WP No. 23887 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 23887 OF 2024 (T-IT) BETWEEN: TOLASAPPA RAMAKRISHNAPPA DHANANJAYA SON OF RAMAKRISHNAPPA TOLASAPPA, AGED ABOUT 50 YEARS, EL 134 NEW NO. 27 1 SRI LAKSHMI POULTRY FARM, THAGACHAGUPPE, GOLLAHALLI KUMBALGODU, KENGERI, BANGALORE - 560 074. …PETITIONER (BY SRI. CHANDRASEKHAR V, ADVOCATE) AND: 1. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT. MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001 REPRESENTED BY SECRETARY TO GOVERNMENT. 2. THE INCOME TAX OFFICER WARD-5(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560 092. 3. THE INCOME TAX OFFICER WARD 3(2)(1), BMTC BUILDING, 80 FEET ROAD, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36410 WP No. 23887 of 2024 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560 092. …RESPONDENTS (BY SRI. M. SILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ASSESSMENT ORDER UNDER SECTION 147 RWS 144 OF THE ACT DTD. 19.03.2024 PASSED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2016-17 BEARING DIN AND ORDER NO. ITBA/AST/S/147/2023-24/1062887085(1) HEREIN MARKED AS ANNX-A1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, 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: “a) Issue a Writ of Certiorari or Direction, in a nature of a Writ of Certiorari, setting aside the assessment order under Section 147 rws 144 of the Act dated 19.03.2024 passed by the Respondent for the assessment year 2016-17 bearing DIN & Order No. ITBA/AST/S/147/2023- 24/1062887085(1) herein marked as Annexure- A1. - 3 - HC-KAR NC: 2025:KHC:36410 WP No. 23887 of 2024 b) Issue a Writ of Certiorari or Direction, in a nature of a Writ of Certiorari, setting aside the computation sheet dated 19.03.2024 issued by the Respondent for the assessment year 2016-17 bearing DIN & Document No. ITBA/AST/S/114/2023-24/1062887444(1) herein marked as Annexure-A2. c) Issue a Writ of Certiorari or Direction, in a nature of a Writ of Certiorari, setting aside the notice of demand issued under section 156 of the Act dated 19.03.2024 by the Respondent for the assessment Notice No. year 2016-17 bearing DIN & ITBA/AST/S/156/2023-24/1062887615(1) herein marked as Annexure-AЗ. d) Issue a Writ of Certiorari or Direction, in a nature of a Writ of Certiorari, setting aside the Penalty Notice issued under section 274 rws 271(1)(c) of the Act, dated 19.03.2024, by the Respondent for the assessment year 2016-17 bearing DIN & Notice No. ITBA/PNL/S/271(1)(c)/2023- 24/1062887290(1) herein marked as Annexure- A4. e) Issue a writ of Certiorari or direction in the nature of a writ of Certiorari, quashing the notice dated 05.02.2023 issued under section 148A(b) of the Act for the assessment year 2016-17 by the Respondent No.3 bearing DIN & Notice No. ITBA/AST/F/148A (SCN) 2022-23/1049420130 (1) herein marked as Annexure - B1 f) Issue a writ of Certiorari or direction in the nature of a writ of Certiorari, quashing the notice dated 21.02.2023 issued under section 148A(b) of the Act for the assessment year 2016-17 by the Respondent No.2 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)2022-23/1049945774(1), herein marked as Annexure - B2. g) Issue a writ of Certiorari or direction in the nature of a writ of Certiorari, quashing the order dated 25.03.2023 passed under section 148A(d) of the Act for the assessment year 2016-17 by the - 4 - HC-KAR NC: 2025:KHC:36410 WP No. 23887 of 2024 Respondent No.2 bearing DIN & Notice No. ITBA/AST/F/148A/2022-23/1051310304(1), herein marked as Annexure - B3. h) Issue a writ of Certiorari or direction in the nature of a writ of Certiorari, quashing the notice dated 28.03.2023 issued under section 148 of the Act for the assessment year 2016-17 by the Respondent No.2 bearing DIN & Notice No. ITBA/AST/S/148_1/2022-23/1051503547(1), herein marked as Annexure - B4. i) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Chandrasekhar 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 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:36410 WP No. 23887 of 2024 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 ss/nvj List No.: 1 Sl No.: 57 CT: BHK