- 1 - HC-KAR NC: 2025:KHC:39258 WP No. 27404 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. 27404 OF 2025 (T-IT) BETWEEN: 1. SHRI YALLAPPA R A, S/O AYYANNA, AGED ABOUT 35 YEARS, RESIDING AT NO. 186, RAJAPURA, JIGANI HOBLI, ANEKAL TALUK, HENNAGRA POST, JIGANI, BENGALURU - 560105 ALSO AT: NO. 20, RAJAPURA VILLAGE, JIGANI HOBLI, ANEKAL TALUK, BENGALURU URBAN DISTRICT 2. SHRI AYYANNA, S/O LATE ALLALLAPPA, AGED ABOUT 86 YEARS, RESIDING AT NO. 186, RAJAPURA, JIGANI HOBLI, ANEKAL TALUK, HENNAGRA POST, JIGANI, BENGALURU - 560 105 ALSO AT NO. 129, RAJAPURA VILLAGE, JIGANI HOBLI, ANEKAL TALUK, BENGALURU URBAN DISTRICT 3. SMT. SUJATHA, W/O MUNNIYELLAPPA, AGED ABOUT 55 YEARS, RESIDING AT NO. 8, 4TH MAIN ROAD Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39258 WP No. 27404 of 2025 4TH CROSS, APPAYAPPA LAYOUT, BTM 2ND STAGE, BENGALURU - 560 076 …PETITIONERS (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD - 4(3)(3), BANGALORE, ROOM NO. 408, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA GROUND FLOOR, CR BUILDING, NO.1 QUEENS ROAD, BENGALURU - 560 001 3. PRINCIPAL COMMISSIONER OF INCOME-TAX - 2, BENGALURU, C.R. BUILDING, NO. 1, QUEENS ROAD, BENGALURU - 560 001 4. DIRECTORATE GENERAL OF INCOME-TAX (SYSTEMS), NEW DELHI ARA CENTRE, GROUND FLOOR, E-2 JHANDEWALAN EXTENSION, NEW DELHI - 110 005 …RESPONDENTS (BY SRI. SURESH TIWARI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I. QUASH THE IMPUGNED NOTICE DATED 27.07.2022 BEARING DIN AND ORDER NO. ITBA/COM/F/17/2022/23/1044139768(1) ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148 OF THE - 3 - HC-KAR NC: 2025:KHC:39258 WP No. 27404 of 2025 INCOMETAX ACT 1961 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE A) AND ETC. 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 petitioners are before this Court, seeking the following prayer: “i. Quash the impugned Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044139768(1) issued by the 1st Respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'A')' ii. Quash the impugned Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044147270(1) issued by the 1st Respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'A-1'); iii. Quash the impugned Notice dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044146508(1) issued by the 1st Respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'A-2'); iv. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044144681(1) passed by the 1st Respondent under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B'); v. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044147270(1) passed by the 1st Respondent - 4 - HC-KAR NC: 2025:KHC:39258 WP No. 27404 of 2025 under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B-1'); vi. Quash the Impugned Order dated 27.07.2022 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1044144681(1) passed by the 1st Respondent under Section 148A(d) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'B-2'); vii. Quash the Impugned Assessment Order dated 26.05.2023 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1053228631(1) passed by the 1st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'C'); viii. Quash the Impugned Assessment Order dated 26.05.2023 bearing DIN & Order No.ITBA/AST/S/147/2023-24/1053228424(2) passed by the 1st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'C-1'); ix. Quash the Impugned Assessment Order dated 26.05.2023 bearing DIN & Order No.ITBA/AST/S/147/2023-24/1053226883(1) passed by the 1st Respondent under Section 147 r.w.s 144 of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'C-2'); x. Quash the Impugned Penalty Order dated 21.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/2023-24/1056394482(1) passed by the 1st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D'); xi. Quash the Impugned Penalty Order dated 21.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/2023-24/1056394486(1) passed by the 1st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D-1'); - 5 - HC-KAR NC: 2025:KHC:39258 WP No. 27404 of 2025 xii. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/2023-24/1056452050(1) passed by the 1st Respondent under Section 271(1)(b) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'D-2'); xiii. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/2023-24/1056437415(1) passed by the 1st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E'); xiv. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/2023-24/1056437396(1) passed by the 1st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E-1'); xv. Quash the Impugned Penalty Order dated 22.09.2023 bearing DIN No. ITBA/PNL/F/271F/2023-24/1056437434(1) passed by the 1st Respondent under Section 271F of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'E-2'); xvi. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023-24/1057736400(1) passed by the 1st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F'); xvii. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023-24/1057736312(1) passed by the 1st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F-1'); xviii. Quash the Impugned Penalty Order dated 06.11.2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023-24/1057736311(1) - 6 - HC-KAR NC: 2025:KHC:39258 WP No. 27404 of 2025 passed by the 1st Respondent under Section 271(1)(c) of the Income-Tax Act, 1961 for the Assessment Year 2015-16 (Annexure 'F-2'); xix. Pass such other orders or directions as this Hon'ble Court may deem fit in the interest of justice and equity." 2. Heard Sri Sandeep Huilgol, learned counsel for the petitioners and Sri Sushal Tiwari, 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: ORDER (i) The impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of - 7 - HC-KAR NC: 2025:KHC:39258 WP No. 27404 of 2025 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 SJK CT-SG List No.: 5 Sl No.: 17