- 1 - HC-KAR NC: 2025:KHC:39356 WP No. 12827 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. 12827 OF 2025 (T-IT) BETWEEN: 1. RAMAIAH MUNI NARAYANA S/O LATE RAMAIAH, AGED ABOUT 52 YEARS, R/AT BOOPASANDRA MAIN ROAD, NAGASHETTY HALLI, BENGALURU - 560 094 PAN NO. ALBPM1551C …PETITIONER (BY SRI. BALRAM R. RAO, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD NO: 6(3)(1), BMTC BUILDING, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095 2. ADDITIONAL / JOINT/ DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39356 WP No. 12827 of 2025 II FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 1. ISSUE A WRIT OF CERTIORARI OR A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 25.03.2023 IN DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/ 2022-23/1051321654(1) (ANNEXURE-A) AS WELL AS IMPUGNED ORDER PASSED UNDER SECTION 148A(d) OF THE ACT, DATED 06.04.2023 IN DIN AND NOTICE NO ITBA/AST/F/1148A/2023-24/1051922965(1)(ANNEXURE-C) AS WELL AS IMPUGNED ORDER PASSED UNDER SECTION 147 R.W.S 144 OF THE ACT DATED 29.03.2025 IN DIN AND ORDER NO ITBA/AST/S/147/2024-25/1075238721 (1) (ANNEXURE-E) AS WELL AS THE IMPUGNED NOTICE ISSUED UNDER SECTION 156 OF THE ACT, DATED 29.03.2025 IN DIN AND NOTICE NO. ITBA/AST/S/156/2024-25/1075238810(1) (ANNEXURE-E1) PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2016-17 AND ETC. - 3 - HC-KAR NC: 2025:KHC:39356 WP No. 12827 of 2025 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: "i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned notice issued under section 148A(b) of the Act dated: 25.03.2023 in DIN & Notice No: ITBA/AST/F/148A(SCN)/2022-23/1051321654(1) [ANNEXURE - A] as well as impugned Order passed under section 148A(d) of the Act, dated: 06.04.2023 in DIN & Notice No: ITBA/AST/F/1148A/2023-24/1051922965(1) [ANNEXURE- C] as well as impugned order passed under section 147 r.w.s 144 of the Act dated 29.03.2025 in DIN & Order No: ITBA/AST/S/147/2024-25/1075238721 (1) [ANNEXUREE] as well as the impugned notice issued under section 156 of the Act, dated: 29.03.2025 in Din & Notice No. ITBA/AST/S/156/2024-25/1075238810(1) [ANNEXURE- E1] passed by the 1st Respondent for the Assessment Year 2016-17, and, - 4 - HC-KAR NC: 2025:KHC:39356 WP No. 12827 of 2025 ii. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned notice issued under section 148A(b) of the Act dated: 25.03.2023 in DIN Notice ITBA/AST/F/148A(SCN)/2022-23/1051321654(1) [ANNEXURE - A] as well as impugned Order passed under section 148A(d) of the Act, dated: 06.04.2023 in DIN & Notice No: ITBA/AST/F/1148A/2023-24/1051922965(1) [ANNEXURE- C] as well as impugned order passed under section 147 r.w.s 144 of the Act dated 29.03.2025 in DIN & Order No: ITBA/AST/S/147/2024-25/1075238721 (1) [ANNEXURE E] as well as the impugned notice issued under section 156 of the Act, dated: 29.03.2025 in Din & Notice No. ITBA/AST/S/156/2024-25/1075238810(1) [ANNEXURE- E1] passed by the 1 Respondent for the Assessment Year 2016-2017, and, iii. A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent to the impugned notice issued under section 148A(b) of the Act dated: 25.03.2023 in DIN & Notice No: ITBA/AST/F/148A(SCN)/2022- 23/1051321654(1)[ANNEXURE - A] as well as impugned Order passed under section 148A(d) of the Act, dated: 06.04.2023 in DIN & Notice No: ITBA/AST/F/1148A/2023-24/1051922965(1) [ANNEXURE- C] as well as impugned order passed under section 147 r.w.s 144 of the Act dated 29.03.2025 in DIN & Order No: ITBA/AST/S/147/2024-25/1075238721 (1) [ANNEXURE E] as well as the impugned notice issued under section 156 of the Act, dated: 29.03.2025 in Din & Notice No. ITBA/AST/S/156/2024-25/1075238810(1) - 5 - HC-KAR NC: 2025:KHC:39356 WP No. 12827 of 2025 [ANNEXURE- E1] passed by the 1st Respondent for the Assessment Year 2016-2017, and iv. Grant the interim relief in terms of prayer (iii) above, and v. Issue such other order, writ or direction as this Hon'ble Court deems fit; and vi. Direct the Respondents to pay the costs of this Writ Petition." 2. Heard Sri Balaram R. Rao, 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: 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. - 6 - HC-KAR NC: 2025:KHC:39356 WP No. 12827 of 2025 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.: 2 Sl No.: 86