- 1 - HC-KAR NC: 2025:KHC:38006 WP No. 15780 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. 15780 OF 2024 (T-IT) BETWEEN: MR. MUYEEN PASHA AGED ABOUT 42 YEARS, SON OF ABDUL GAFFAR RESIDING AT NO. 80, IIND CROSS, BASSAPALINE, FRAZER TOWN, J.C NAGAR BANGALORE 560006 ALSO AT - NO. 5, GOVIANU BENSON, 1ST FLOOR, BORE BANK ROAD, NEXT TO SS MEDICALS, BANGALORE 560046 …PETITIONER (BY SRI. SANDEEP HUILGOL., ADVOCATE) AND: 1. THE INCOME - TAX OFFICER WARD 1(1)(1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE 560095 2. THE ASSESSMENT UNIT / VERIFICATION UNIT / TECHNICAL UNIT / REVIEW UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI 110003. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38006 WP No. 15780 of 2024 3. PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX, KARNATAKA AND GOA REGION, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 560095 …RESPONDENTS (BY SRI. M.DILIP., ADVOCATE) THIS WP IS FILED UNDER THE ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING DIN AND NOTICE NO ITBA/AST/F/148A/2022- 23/1050727589(1) DTD 14.03.2023 PASSED BY RESPONDENT NO. 1 UNDER SECTION 148A(D) OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2016-17 (ANNEXURE C-1) 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 bearing DIN and Notice No. ITBA/AST/F/148A/2022- 23/1050727589(1) dated 14.03.2023 passed by Respondent No. 1 under Section 148A(d) of the Income-tax Act, 1961 for the Assessment Year 2016-17 (Annexure 'C-1'); (ii) dated Quashing the impugned notice bearing DIN and Notice No. ITBA/AST/S/148_1/2022- 23/1050733107(1) 14.03.2023 passed by Respondent No. 1 under Section 148 of the Income- tax Act, 1961 for the Assessment Year 2016-17 (Annexure 'C-2'); - 3 - HC-KAR NC: 2025:KHC:38006 WP No. 15780 of 2024 (iii) Quashing the impugned Assessment Order bearing DIN No. dated ITBA/AST/S/147/2023- 24/1059602436(1) 11.01.2024 passed by Respondent No. 2 under Section 147 r.w.s 144 read with Section 144B of the Income-tax Act, 1961 for the Assessment Year 2016-17 (Annexure 'M-1'); (iv) Quashing the accompanying Computation Sheet bearing DIN & Document No. ITBA/AST/S/114/2023--24/1059602542(1) dated Respondent No. 2 for the Assessment Year 2016-17 11.01.2024 issued by (Annexure 'M-2'); (v) Quashing the resultant Notice of Demand bearing DIN & Notice No. ITBA/AST/S/156/2023- 24/1059602532(1) dated 11.01.2024 issued by Respondent No. 2 for the Assessment Year 2016-17 (Annexure 'M-3'); (vi) Quashing the Show Cause Notice of Penalty bearing DIN & Notice No. 24/1059602630(1) ITBA/PNL/F/271(1)(b)/2023-dated 11.01.2024 issued by Respondent No. 2 under Section 274 read with Section 271(1)(b) of the Income-tax Act, 1961, for the Assessment Year 2016-17 and all further penalty proceedings arising out of said Notice of Penalty (Annexure 'N-1'); (vii) Quashing the Show Cause Notice of Penalty bearing DIN & Notice No. ITBA/PNL/S/271(1)(c)/2023-24/1059602631(1)) dated 11.01.2024 issued by Respondent No. 2 under Section 274 read with Section 271(1)(c) of the Income-tax Act, 1961, for the Assessment Year 2016-17 and all further penalty proceedings arising out of the said Notice of Penalty (Annexure 'N-2'); (viii) Quashing the Show Cause Notice of Penalty bearing DIN & Notice No. ITBA/PNL/S/271F/2023- 24/1059602632(1) dated 11.01.2024 issued by Respondent No. 2 under Section 274 read with Section 271F of the Income-tax Act, 1961 for the Assessment Year 2016-17 and all further penalty - 4 - HC-KAR NC: 2025:KHC:38006 WP No. 15780 of 2024 proceedings arising out of said Notice of Penalty (Annexure 'N-3') and (ix) Pass such order that this Hon'ble Court, may seem fit, in the facts and circumstances of the case, and in the interest of justice and equity." 2. Heard Sri Sandeep Huilgol, 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 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. - 5 - HC-KAR NC: 2025:KHC:38006 WP No. 15780 of 2024 (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 BSV List No.: 1 Sl No.: 0