- 1 - HC-KAR NC: 2025:KHC:39224 WP No. 5411 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. 5411 OF 2024 (T-IT) BETWEEN: ASHOK VENKATESH, SON OF VENKATESH, AGED ABOUT 38 YEARS, NO. 101, VIDYARANYAPURA POST, NEAR KRISHNA TEMPLE ROAD, 1ST BLOCK, DODDABOMMASANDRA, BENGALURU-560097. …PETITIONER (BY SRI. RAVI SHANKAR S V, ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD-6(1)(1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560095. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA, C.R BUILDING, QUEENS ROAD, BENGALURU-560001. 3. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39224 WP No. 5411 of 2024 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 QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 09.02.2023 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)/2022- 23/1049576726(1) HEREIN MARKED AS ANNEXURE-A; QUASHING THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 17.02.2023 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)/2022- 23/1049881156(1) HEREIN MARKED AS ANNEXURE-A1 AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39224 WP No. 5411 of 2024 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 direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 09.02.2023 of the Act for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Notice No.ITBA/AST/F/148A(SCN)/2022-23/1049576726(1) herein marked as Annexure - A. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 17.02.2023 of the Act for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022-23/1049881156(1) herein marked as Annexure - A1. c) Invoking the extra-ordinary jurisdiction of this Hon'ble High Court challenging the unsigned sanction dated 23.03.2023 accorded under section 151 of the Act for the assessment year 2016-17 by the Respondent No.2 bearing DIN & Notice No. ITBA/AST/S/118/2022- 23/1051170341(1) herein marked as Annexure – A2. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 23.03.2023 passed under section 148A(d) of the Act for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A/2022- 23/1051176581(1) herein marked as Annexure - A3. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 23.03.2022 - 4 - HC-KAR NC: 2025:KHC:39224 WP No. 5411 of 2024 issued under section 148 of the Act for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/S/148_1/2022-23/1051179912(1) herein marked as Annexure - A4. f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 15.02.2024 passed under section 147 r.w.s. 144 of the Act for the assessment year 2016-17 by the Respondent No.3 bearing DIN & Notice No. ITBA/AST/S/147/2023- 24/1060964748(1) herein marked as Annexure - A5. g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 15.02.2024 issued under section 271(1)(c) of the Act for the assessment year 2016-17 by the Respondent No.3 bearing DIN & Notice No. ITBA/PNL/S/271(1)(c)/2023- 24/1060965019(1) herein marked as Annexure - A6. h) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 15.02.2024 issued under section 271F of the Act for the assessment year 2016-17 by the Respondent No.3 bearing DIN & Notice No. ITBA/PNL/S/271F/2023- 24/1060965020(1) herein marked as Annexure - A7. 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. Ravi Shankar S.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 - 5 - HC-KAR NC: 2025:KHC:39224 WP No. 5411 of 2024 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:39224 WP No. 5411 of 2024 (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.: 9