- 1 - HC-KAR NC: 2025:KHC:39707 WP No. 20406 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. 20406 OF 2024 (T-IT) BETWEEN: KERRICODI MARIGOWDA YASHODHA, D/O. MARIGOWDA, AGED ABOUT 65 YEARS, NO. 9, 4TH CROSS, PAMPA EXTENSION, HEBBAL, BENGALURU – 560 024. PAN NO. AHOPY3096R …PETITIONER (BY SRI BALRAM R. RAO, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 6(1)(1), BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. 2. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI, II FLOOR, E-RAMP, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39707 WP No. 20406 of 2024 JAWAHARLAL NEHRU STADIUM, DELHI – 110 003. …RESPONDENTS (BY SRI M.DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 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 ORDER PASSED UNDER CLAUSE (d) OF SECTION 148A OF THE ACT DTD. 21.03.2023 IN DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1051041719(1) (ANNEXURE-D) PASSED BY THE R-1 FOR THE ASSESSMENT YEAR 2016-17; 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 ORDER PASSED UNDER SECTION 147 R.W.S. 144B OF THE ACT DTD. 18.03.2024 IN DIN AND ORDER NO. ITBA/AST/S/147/2023-24/1062872423(1) (ANNEXURE-N) AS WELL AS NOTICE OF DEMAND DTD. 18.03.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/156/2023-24/1062872565(1) (ANNEXURE-P) FOR THE ASSESSMENT YEAR 2016-17 PASSED BY THE R-2; DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA ORDERING AND DIRECTING THE RESPONDENTS BY THEMSELVES, THEIR SUBORDINATE, SERVANTS AND AGENTS - 3 - HC-KAR NC: 2025:KHC:39707 WP No. 20406 of 2024 TO WITHDRAW AND CANCEL THE IMPUGNED ORDER PASSED UNDER SECTION 147 R.W.S. 144B OF THE ACT DTD. 18.03.2024 IN DIN AND ORDER NO. ITBA/AST/S/147/2023- 24/1062872423(1) (ANNEXURE-N) AS WELL AS NOTICE OF DEMAND DTD. 18.03.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/156/2023- 24/1062872565(1) (ANNEXURE-P) FOR THE ASSESSMENT YEAR 2016-17 PASSED BY THE R-2; DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PROHIBITING AND RESTRAINING THE RESPONDENTS BY THEMSELVES, THEIR SUBORDINATES, SERVANTS AND AGENTS FROM TAKING ANY ACTION IN FURTHERANCE OR CONSEQUENT TO IMPUGNED ORDER PASSED UNDER SECTION 147 R.W.S 144B OF THE ACT DTD. 18.03.2024 IN DIN AND ORDER NO. ITBA/AST/S/147/2023-24/1062872423(1) (ANNEXURE-N) AS WELL AS NOTICE OF DEMAND DTD. 18.03.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/156/2023-24/1062872565(1) (ANNEXURE-P) AS WELL AS PENALTY NOTICE ISSUED UNDER SECTION 274 R.W.S 271F OF THE ACT IN DIN AND NOTICE NO. ITBA/PNL/S/271F/2023-24/1062872628(1) (ANNEXURE-Q) AS WELL AS PENALTY NOTICE ISSUED UNDER SECTION 274 R.W.S 271(1)(c) OF THE ACT IN DIN AND NOTICE NO. ITBA/PNL/S/271(1)(c)/2023-24/1062872639(1) (ANNEXURE-R) FOR THE ASSESSMENT YEAR 2016-17 PASSED BY THE R-2. - 4 - HC-KAR NC: 2025:KHC:39707 WP No. 20406 of 2024 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of DIN and notices bearing No.ITBA/AST/F/148A/2022-23/1051041719(1) dated 21.03.2023, ITBA/AST/S/156/2023-24/1062872565(1) dated 18.03.2024, ITBA/AST/S/147/2023-24/1062872423(1) dated 18.03.2024, ITBA/PNL/S/271F/2023-24/1062872628(1) dated 18.03.2024, ITBA/PNL/S/271(1)(c)/2023-24/1062872639(1) dated 18.03.2024 and order No.ITBA/AST/S/147/2023- 24/1062872423(1) dated 18.03.2024 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Balram 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 - 5 - HC-KAR NC: 2025:KHC:39707 WP No. 20406 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 DIN and notices bearing No. ITBA/AST/F/148A/2022-23/1051041719(1) dated 21.03.2023, ITBA/AST/S/156/2023- 24/1062872565(1) dated 18.03.2024, ITBA/AST/S/147/2023-24/1062872423(1) dated 18.03.2024, ITBA/PNL/S/271F/2023- 24/1062872628(1) dated 18.03.2024, ITBA/PNL/S/271(1)(c)/2023-24/1062872639(1) dated 18.03.2024 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. - 6 - HC-KAR NC: 2025:KHC:39707 WP No. 20406 of 2024 (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 NVJ List No.: 2 Sl No.: 45