- 1 - HC-KAR NC: 2025:KHC:39329 WP No. 11200 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. 11200 OF 2025 (T-IT) BETWEEN: M/S DIVYASHREE INFRASTRUCTURE PROJECTS PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, REPRESENTED BY ITS DIRECTOR DIVYA VARADHAN DIVYASREE CHAMBERS, WING-A, 11, O'SHAUGNESSY ROAD, BANGALORE - 560025 …PETITIONER (BY SRI. AVINASH MALLYA U,ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3(2), CR BUILDING, 3RD FLOOR BANGALORE - 560 001 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39329 WP No. 11200 of 2025 CENTRAL RANGE 3, CR BUILDING, 3RD FLOOR BANGALORE - 560001 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL, BENGALURU CR BUILDING, 3RD FLOOR, BANGALORE 560001 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITTUION OF INDIA PRAYING TOI ) QUASHING THE NOTICE UNDER SECTION 148 OF THE ACT DATED 28/03/2024 BEARING DIN NO ITBA/AST/S/148.1/2023-24/1063549215 (1) FOR THE ASSESSMENT YEAR 2021-22 HEREIN MARKED AS ANNEXURE - A. II) QUASHING THE NOTICE UNDER SECTION 143(2) R.W.S 147 OF THE ACT DATED 22/10/2024 BEARING DIN NG ITBA/AST/P/143(2) 4/2024-25/1069861770 (1) FOR THE ASSESSMENT YEAR 2021-22 HEREIN MARKED AS ANNEXURE A1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39329 WP No. 11200 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “i) 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 28/03/2024 bearing DIN No ITBA/AST/S/148_1/2023-24/1063549215 (1) for the assessment year 2021-22 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 143(2) r.w.s 147 of the Act dated 22/10/2024 bearing DIN No ITBA/AST/F/143(2) _4/2024-25/1069861770 (1) for the assessment year 2021-22 herein marked as Annexure - A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the un- signed sanction under Section 151 of the Act dated 25/03/2024 bearing DIN No ITBA/AST/S/118/2023-24/1063336604 (1) for the assessment year 2021-22 herein marked as Annexure - A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed u/s 147 dated 31/03/2025 bearing Din No: ITBA/AST/S/147/2024-25/1075348649 (1) passed by the Respondent No. 1 for the - 4 - HC-KAR NC: 2025:KHC:39329 WP No. 11200 of 2025 assessment year 2021-22 herein marked as Annexure - A3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing computation sheet attached to the aforementioned assessment order dated 31.03.2025 bearing DIN ITBA/AST/S/621/2024-25/1075348667 (1) for the No. assessment year 2021-22 passed by the Respondent No.1 herein marked as Annexure -A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand Notice Issued u/s 156 dated 31/03/2025 bearing DIN No: ITBA/AST/S/156/2024- 25/1075348724 (1) passed by the Respondent No. 1 for the assessment year 2021-22 herein marked as Annexure - A5. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty proceedings-initiated u/s 270A of the Act dated 31/03/2025 No. DIN bearing ITBA/PNL/S/270A/2024-25/1075348718 (1) by the Respondent No. for the assessment year 2021-22 herein marked as Annexure - A6. viii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." - 5 - HC-KAR NC: 2025:KHC:39329 WP No. 11200 of 2025 2. Heard Shri Avinash Mallya U., learned counsel appearing for the petitioner and Shri M. Dilip, learned counsel appearing 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: 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. - 6 - HC-KAR NC: 2025:KHC:39329 WP No. 11200 of 2025 (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 JY List No.: 2 Sl No.: 0