- 1 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 4TH DAY OF NOVEMBER 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 104911 OF 2024 (T-IT) C/W WRIT PETITION NO. 103695 OF 2024 WRIT PETITION NO. 104912 OF 2024 WRIT PETITION NO. 104929 OF 2024 WRIT PETITION NO. 106354 OF 2024 IN W.P. NO. 104911 OF 2024 BETWEEN: SHRI. AJIT KANAKARADDI, VENKATESH HOSPITAL MUDHOL ROAD, MAHALINGAPUR, TQ. MUDHOL, BAGALKOT DISTRICT, KARNATAKA-587312, INDIVIDUAL, AGE. 47 YEARS. …PETITIONER (BY SRI. KUSHAL V. BOLMAL & SRI. ASHOK A. KULKARNI, ADVOCATES) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE SHIRADHA BUILDING, SARAF COLONY KHANAPUR ROAD, TILAKAWARI, BELAGAVI, KARNATAKA – 590 001, 2. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL ROOM NO.501 5TH FLOOR, TRISTAR BUILDING PATTO, PANAJI, GOA – 403 001. …RESPONDENT (BY SRI. M. THIRUMALESH & SMT. ROOPA R.A., ADVOCATES) Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 22.03.2024 FOR AY 2020-21 BEARING DIN AND NOTICE NO.ITBA/AST/S/148-1/2023-24/1063139199(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE-A AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS. QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 22.03.2024 FOR AY 2021-22 BEARING DIN AND NOTICE NO.ITBA/AST/S/148-1/2023- 24/1063139203(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE-B AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS. QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 22.03.2024 FOR AY 2022-23 BEARING DIN AND NOTICE NO.ITBA/AST/S/148-1/2023-24/1063139198(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE-C AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS AND ETC., IN W.P. NO. 103695 OF 2024 BETWEEN: BALAJI SUGARS AND CHEMICALS PRIVATE LIMITED (A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) YARGAL VILLAGE, TA. MUDDEBIHAL, VIJAYAPURA DISTRICT, KARNATAKA-586129 REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR SHRI. HANMANTHAGOUDA S. PATIL, PRESENTLY AT C/O SUNDARA AGRO FOODS, ANAND NAGAR, MUDHOL BAGALKOT – 587 313. …PETITIONER (BY SRI. KUSHAL V. BOLMAL & SRI. ASHOK A. KULKARNI, ADVOCATES) - 3 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE(DCIT CENTRAL CIRCLE) SHRADHA BUILDING, SARAF COLONY, KHANAPUR ROAD, TILAKAWARI, BELAGAVI, KARNATAKA – 590 001. 2. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL, ROOM NO.501, 5TH FLOOR, TRISTAR BUILDING, PATTO, PANAJI, GOA – 403 001. …RESPONDENTS (BY SRI. M. THIRUMALESH & SMT. ROOPA R.A., ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 22.03.2024 FOR AY 2020-21 BEARING DIN AND NOTICE NO. ITBA/AST/S/148-1/2023-24/1063139210(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE-A AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS. QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 22.03.2024 FOR AY 2021-22 BEARING DIN AND NOTICE NO. ITBA/AST/S/148-1/2023- 24/1063139209(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE-B AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS. QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 22.03.2024 FOR AY 2022-23 BEARING DIN AND NOTICE NO.ITBA/AST/S/148-1/2023-24/1063139215(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE-C AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS AND ETC., - 4 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 IN W.P. NO. 104912 OF 2024 BETWEEN: SHRI. HANAMANTGOUDA SHANKARGOUDA PATIL, WARD NO.5, ANAND NAGAR MUDHOL, BAGALKOT – 587 313, INDIVIDUAL AGED ABOUT 62 YEARS, OCC: BUSINESS. …PETITIONER (BY SRI. KUSHAL V. BOLMAL & SRI. ASHOK A. KULKARNI, ADVOCATES) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE SHIRADHA BUILDING, SARAF COLONY KHANAPUR ROAD, TILAKAWARI, BELAGAVI, KARNATAKA – 590 001. 2. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL, ROOM NO.501, 5TH FLOOR, TRISTAR BUILDING, PATTO, PANAJI, GOA – 403 001. …RESPONDENTS (BY SRI. M. THIRUMALESH & SMT. ROOPA R.A., ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 22.03.2024 FOR AY 2020-21 BEARING DIN AND NOTICE NO.ITBA / AST/ S/148-1/2023-24/1063139067(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE-A AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS. QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED. 22.03.2024 FOR AY 2021-22 BEARING DIN AND NOTICE NO. ITBA/AST/S/148-1/2023- 24/106313906(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE-B AS ERRONEOUS, UNLAWFUL, ILLEGAL AND - 5 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS. QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED. 22.03.2024 FOR AY 2022-23 BEARING DIN AND NOTICE NO. ITBA/AST/S/148-1/2023-24/1063139058(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE-C AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS AND ETC., IN W.P. NO. 104929 OF 2024 BETWEEN: SHRI HANAMANTGOUDA LENKANAGOUDA PATIL, 0 AT JUNNUR, TQ. MUDHOL, BAGALKOT, BAGALKOT DISTRICT, KARNATAKA – 587 204, INDIVIDUAL AGED ABOUT 63 YEARS. …PETITIONER (BY SRI. KUSHAL V. BOLMAL & SRI. ASHOK A. KULKARNI, ADVOCATES) AND: 1. DEPUTY CMMISSIONER OF INCOME TAX CENTRAL CIRCLE SHIRADHA BUILDING, SARAF COLONY, KHANAPUT ROAD, TILAKWARI BELAGAVI, KARNATAKA – 590 001. 2. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL ROOM NO. 501, 5TH FLOOR, TRISTAR BUILDING PATTO, PANAJI, GOA – 403 001. …RESPONDENTS (BY SRI. M. THIRUMALESH & SMT. ROOPA R.A., ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF - 6 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 22.03.2024 FOR AY 2020- 21 BEARING DIN AND NOTICE NO. ITBA/AST/S/148-1/2023- 24/1063139189(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE A AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS. QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 22.03.2024 FOR AY 2021- 22 BEARING DIN AND NOTICE NO. ITBA/AST/S/148-1/2023- 24/1063139195(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE B AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS. QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 22.03.2024 FOR AY 2022- 23 BEARING DIN AND NOTICE NO. ITBA/AST/S/148-1/2023- 24/1063139197(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE C AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS AND ETC., IN W.P. NO. 106354 OF 2024 BETWEEN: BALAJI SUGARS AND CHEMICALS PRIVATE LIMITED, (PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT,1956) C/O SUNDRA AGRO FOODS ANAND NAGAR, MUDHOL BAGALKOT-587313, KARNATAKA, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR SHRI. HANMANTHAGOUDA S.PATIL. …PETITIONER (BY SRI. KUSHAL V. BOLMAL & SRI. ASHOK A. KULKARNI, ADVOCATES) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, - 7 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 SHIRADHA BUILDING, SARAF COLONY, KHANAPUT ROAD, TILAKAWARI BELAGAVI, KARNATAKA – 590 001. 2. DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU – 560 001. …RESPONDENTS (BY SRI. M. THIRUMALESH & SMT. ROOPA R.A., ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 28.08.2024 FOR AY 2018-19 BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2024-25/1068068354(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE -A AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS.28. QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 28.08.2024 FOR AY 2019- 20 BEARING DIN AND NOTICE NO. ITBA/AST/S/148-1/2024- 25/1068068356(1) ISSUED BY THE 1ST RESPONDENT IN ANNEXURE -B AS ERRONEOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS AND ETC., - 8 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 THESE WRIT PETITIONS, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, THE ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) The petitioners are before this Court seeking the following prayer: In W.P.NO.104911/2024 A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2020-21 bearing DIN and notice no.ITBA/AST/S/148-1/2023-24/1063139199(1) issued by the 1st respondent in Annexure-A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. B. Quash by an order, writ, or direction in the nature of certiorari the notice U/S 148 of the act dated 22.03.2024 for AY 2021-22 bearing DIN and notice no.ITBA/AST/S/148-1/2023-24/1063139203(1) issued by the 1st respondent in Annexure-B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. C. Quash by an order, writ, or direction in the nature of certiorari the notice u/s 148 of the act dated 22.03.2024 for AY 2022-23 bearing DIN and notice no.ITBA/AST/S/148-1/2023-24/1063139198(1) issued by the 1st respondent in annexure-c as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. - 9 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity. W.P.NO.103695/2024: A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2020-21 bearing DIN and Notice No.ITBA/AST/s/148-1/2023-24/1063139067(1) issued by the 1st respondent in Annexure-A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. B. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2021-22 bearing DIN and Notice no. ITBA/AST/S/148-1/2023-24/106313906(1) issued by the 1st respondent in Annexure-B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. C. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the Act dated. 22.03.2024 for AY 2022-23 bearing DIN and Notice No. ITBA/AST/S/148-1/2023-24/1063139058(1) issued by the 1st respondent in Annexure-C as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity. W.P.NO.104912/2024: A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for ay 2020-21 bearing DIN and notice no. ITBA / AST/ S/148-1/2023-24/10631392310(1) issued by the 1st Respondent in Annexure-A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. - 10 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 B. Quash by an order, writ, or direction in the nature of Certiorari the notice u/s 148 of the act dated 22.03.2024 for AY 2021-22 bearing DIN and notice no. ITBA/AST/S/148-1/2023-24/106313209(1) issued by the 1st respondent in Annexure-B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. C. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated. 22.03.2024 for AY 2022-23 bearing DIN and Notice No. ITBA/AST/S/148-1/2023-24/1063139215(1) issued by the 1st respondent in Annexure-C as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity. W.P.NO.104929/2024: A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2020-21 bearing DIN and Notice No. ITBA/AST/S/148-1/2023-24/1063139189(1) issued by the 1st respondent in Annexure A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. B. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2021- 22 bearing DIN and notice No. ITBA/AST/S/148-1/2023- 24/1063139195(1) issued by the 1st respondent in Annexure B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. C. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2022- 23 bearing DIN and Notice No. ITBA/AST/S/148-1/2023- 24/1063139197(1) issued by the 1st respondent in Annexure C as erroneous, - 11 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 unlawful, illegal and without jurisdiction, along with the attendant actions. D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity. W.P.NO.106354/2024: A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 28.08.2024 for AY 2018-19 bearing din and Notice No. ITBA/AST/S/148_1/2024-25/1068068354(1) issued by the 1st Respondent in Annexure -A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. B. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 28.08.2024 for AY 2019-20 bearing din and Notice No. ITBA/AST/S/148-1/2024-25/1068068356(1) issued by the 1st respondent in Annexure-B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions C. Grant such other relief that this Hon’ble court may think fit including the cost of this petition in the interest of justice and equity.” 2. Heard Sri. Kushal V. Bolmal and Sri. Ashok A. Kulakarni, learned counsel for the petitioners and Sri. M. Thirumalesh and Smt. Roopa, learned counsel for the respondents. 3. The grounds projected in the subject petitions supported by the prayer quoted supra are identical to the ones - 12 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 considered by this Court in Writ Petition 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 cases at hand, the petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER i. The impugned show cause notices issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions would stand quashed. ii. Liberty is reserved to the respondents-revenue to revive these petitions 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 petitions are allowed. - 13 - HC-KAR NC: 2025:KHC-D:15022 WP No. 104911 of 2024 C/W WP Nos. 103695 of 2024, 104912 of 2024, 104929 of 2024 and WP No. 106354 of 2024 iv. Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of these petitions would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE kmv CT:ASC