- 1 - HC-KAR NC: 2025:KHC:38144 WP No. 1317 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 1317 OF 2024 (T-IT) BETWEEN: CENTRAL TAX AND CUSTOMS STAFF CREDIT CO OPERATIVE SOCIETY LIMITED CREDIT CO-OPERATIVE SOCIETY LTD. A CO-OPERATIVE SOCIETY LTD. A CO-OPERATIVE SOCIETY REGISTERED UNDER KARNATAKA CO-OPEATIVE SOCIEITIES ACT, 1959, REP HEREIN BY ITS SECRTARY SHRI. BHASKARA A.L. HAVING ITS REGISTERED OFFICE AT CR BUILDING, ANNEXE-II D BLOCK BASEMENT, QUEENS ROAD, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110003 ALSO AT ALUR VILLAGE AND POST, KASABA HOBLI, MADDUR TALUK, MANDYA DISTRICT, ALUR, MANDYA- 571433. …PETITIONER (BY SRI. SANDEEP HUILGOL.,ADVOCATE) AND: 1. THE ASSESSEMENT /UNIT/VERIFICATION UNIT TECHNICAL UNIT/REVIEW UNIT, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110003 2. INCOME TAX OFFICER Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38144 WP No. 1317 of 2024 WARD1(2)(1), BENGALURU BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-95 3. PRINCIPAL CHIEF COMMR. OF INCOME TAX KARNATAKA AND GAO REGION, C.R. BUILDING, NO.1, QUEENS ROAD, BENGALURU-01 …RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 27/03/2023 PASSED BY R2 UNDER SECTION 148A(d) OF THE ACT, BEARING NO. ITBA/AST/F/148A/2022- 23/1051439468(1) FOR THE SUBJECT AY 2016-17 (ANNEXURE- E)., AND ETC. 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) Quashing the impugned order dated 27.03.2023 passed by Respondent No. 2 under Section 148A(d) of the Act, bearing ITBA/AST/F/148A/2022- 23/1051439468(1) for the no. subject AY 2016-17 (Annexure 'E'); - 3 - HC-KAR NC: 2025:KHC:38144 WP No. 1317 of 2024 (ii) Quashing the impugned notice dated 28.03.2023 issued by Respondent No. 2 under Section 148 of the Act, bearing DIN & Notice No. ITBA/AST/S/148_1/2022-23/1051471024(1) for the subject AY 2016-17. (Annexure 'F'); (iii) Quashing all consequential proceedings pursuant to th Notice dated 28.03.2023 issued by Respondent No. 2 und Section 148 of the Act bearing DIN & Notice ITBA/AST/S/148_1/2022- 23/1051471024(1) for the subject AY 2016-17 (Annexure 'F');" Alternatively, to the reliefs claimed from (i) to (iii) above, the Petitioner seeks the following reliefs - (iv) Issue a mandamus directing Respondent No. 1 to consider the Income Tax Return dated 17.08.2023 bearing e-filing acknowledgement number 189436150170823 for the subject AY (Annexure 'G1) and allow the entire deduction claimed by the Petitioner under Section 80P(2)(a)(i) of the Act; and (v) Pass such other or further orders that this Hon'ble Court, may deem fit, in the facts and circumstances of the case, and in the interests of justice and equity." 2. Heard Sri Sandeep Huilgol, learned counsel for the petitioner and Sri Sushal Tiwari, learned counsel for the respondents. - 4 - HC-KAR NC: 2025:KHC:38144 WP No. 1317 of 2024 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 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 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 - 5 - HC-KAR NC: 2025:KHC:38144 WP No. 1317 of 2024 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE BSV List No.: 1 Sl No.: 0