Extracted from the PDF above. The PDF is authoritative.
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HC-KAR NC: 2025:KHC:39250 WP No. 29371 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. 29371 OF 2025 (T-IT) BETWEEN:
1. SHRI MURTHY RAVI S/O LATE A N MURTHY AGED ABOUT 57 YEARS SRI LAKSHMI NILAYA, OPP. GOVERNMENT PU COLLEGE ADARSHA NAGAR, WARD NO.20 MALUR TOWN, KOLAR - 563 130 …PETITIONER (BY SMT. LOCHANA S. BABU, ADVOCATE) AND:
1. INCOME TAX OFFICER WARD - 1, IT OFFICE, NEW EXTENTION, KOLAR - 563 101
2. CHIEF COMMISSIONER OF INCOME TAX - 1, NO.1, C. R. BUILDING, QUEEN'S ROAD, BENGALURU - 560 095
Digitally signed by NAGAVENI Location: High Court of Karnataka
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HC-KAR NC: 2025:KHC:39250 WP No. 29371 of 2025
3. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003 …RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE SHOW CAUSE NOTICE DATED 30.01.2024 ISSUED UNDER SECTION 148A(B) OF THE ACT FOR THE AY 2017-18 BY THE RESPONDENT NO. 1, BEARING DIN HEREIN ITBA/AST/F/148A(SCN)/2023-24/1060251188(1), MARKED AS ANNEXURE - A AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
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HC-KAR NC: 2025:KHC:39250 WP No. 29371 of 2025
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 a direction in the nature of a Writ of Certiorari quashing the show cause notice dated 30.01.2024 issued under section 148A(b) of the Act for the AY 2017-18 by the Respondent No. 1, bearing DIN ITBA/AST/F/148A(SCN)/2023-24/1060251188(1), herein marked as Annexure - A. b) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the order dated 11.03.2024 passed under section 148A(d) of the Act for the AY 2017-18 by the Respondent No. 1 bearing DIN ITBA/AST/F/148A/2023- 24/1062374281(1), herein marked as Annexure - A1. c) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the notice dated 11.03.2024 issued under section 148 of the Act for the AY 2017-18 by the Respondent No. 1 bearing DIN ITBA/AST/S/148_1/2023- 24/1062379694(1), herein marked as Annexure - A2. d) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the order dated 13.02.2025 passed under section 147 r.w.s. 144 r.w.s. 144B of the Act for the AY 2017-18 by the Respondent No. 3 bearing DIN ITBA/AST/S/147/2024-25/1073217147(1), herein marked as Annexure - A3. e) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty show cause notice dated 13.02.2025 issued under
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HC-KAR NC: 2025:KHC:39250 WP No. 29371 of 2025
section 270A of the Act for the AY 2017-18 by the Respondent No. 3 bearing DIN ITBA/PNL/S/270A/2024-25/1073217150(1), herein marked as Annexure - A4. f) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty
order dated 26.08.2025 passed under section 270A of the Act for the AY 2017-18 by the Respondent No. 3 bearing DIN ITBA/PNL/F/270A/2025- 26/1080042863(1), herein marked as Annexure - A5. g) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty show cause notice dated 13.02.2025 issued under section 271F of the Act for the AY 2017-18 by the Respondent No. 3 bearing DIN ITBA/PNL/S/271F/2024-25/1073217152(1), herein marked as Annexure-A6. h) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty
order dated 26.08.2025 passed under section 271F of the Act for the AY 2017-18 by the Respondent No. 3 bearing DIN ITBA/PNL/F/271F/2025- 26/1080080459(1), herein marked as Annexure - A7. i) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty show cause notice dated 13.02.2025 issued under section 271AAC(1) of the Act for the AY 2017-18 by the Respondent No. 3 bearing DIN ITBA/PNL/S/271AAC(1)/2024-25/1073217151(1), herein marked as Annexure - A8. j) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty
order dated 26.08.2025 passed under section 271AAC(1) of the Act for the AY 2017-18 by the Respondent No. 3 bearing DIN ITBA/PNL/F/271AAC(1)/2025-26/1080037664(1), herein marked as Annexure - A9.
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HC-KAR NC: 2025:KHC:39250 WP No. 29371 of 2025
k) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty show cause notice dated 12.02.2025 issued under section 272A(1)(d) of the Act for the AY 2017-18 by the Respondent No.3 bearing DIN ITBA/PNL/S/272A(1)(d)_FL/2024- 25/1073207866(1), herein marked as Annexure- A10. l) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty
order dated 26.08.2025 passed under section 272A(1) (d) of the Act for the AY 2017-18 by the Respondent No. 3 bearing DIN ITBA/PNL/F/272A(1)(d)/2025-26/1080042845(1), herein marked as Annexure - A11. m) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.”
2. Heard Smt. Lochana S. Babu, learned counsel for the petitioner 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
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HC-KAR NC: 2025:KHC:39250 WP No. 29371 of 2025
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. (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 List No.: 5 Sl No.: 37/CT:SG