- 1 - HC-KAR NC: 2025:KHC:29099 W.P. No.20705/2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO.20705/2025 (T-IT) BETWEEN: SADASHIVANAGAR YOUTH ASSOCIATION [REGISTERED UNDER KARNATAKA SOCIETIES ACT, 1960] 30/A, 8TH 'A' MAIN, RAJMAHAL VILAS SADASHIVANAGAR S.O. BANGALORE - 560080. PRESENTLY AT: CA SITE, SRI. PRASANNA GANAPTHI SANNIDHI 15TH CROSS, 8TH MAIN, SADASHIVANAGAR BENGALURU - 560080, KARNATAKA REP. BY ITS PRESIDENT MR. W.P. SHIVA KUMAR AGED ABOUT 68 YEARS PAN NO: AAITS6160R. …PETITIONER (BY SRI. LIKITH PATEL M.K. ADV., FOR SRI. BALRAM R. RAO, ADV.,) AND: 1. INCOME TAX OFFICER WARD 6(3)(1), BANGALORE BMTC BUILDING, KORAMANGALA BENGALURU-560095. 2. ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEARTMENT DELHI, II FLOOR, E-RAMP JAWAHARALAL NEHRU STADIUM DELHI-110003. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:29099 W.P. No.20705/2025 3. THE MANAGER BANK OF INDIA SANJAY NAGAR BRNACH BENGALURU -560094. 4. THE MANAGER UNION BANK OF INDIA NO.163, 9TH MAIN, 3RD CROSS RAJAMAHAL VILAS EXTENSION BENGALURU -560080. 5. THE MANAGER CENTRAL BANK OF INDIA NO.11-12, SS BAJAJ COMPLEX 2ND MAIN ROAD, PALACE GUTTAHALLI BENGALURU -560016. …RESPONDENTS (BY SRI. DILIP, ADV.,) THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR 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. 144 R.W.S. 144B OF THE ACT DATED 27.02.2024 IN DIN AND ORDER NO. ITBA/AST/S/147/2023-24/1061624169(1) (ANNEXURE-H) AS WELL AS NOTICE OF DEMAND NOTICE DATED 27.02.2024 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO.ITBA/AST/S/156/2023-24/1061624224(1) (ANNEXURE-J) PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 AND AS WELL AS THE BANK ATTACHMENT NOTICES ISSUED UNDER SECTION 226(3) AT ANNEXURE K IN DIN AND NOTICE NO.ITBA/RCV/S/226(3)-1/2024-25/1074167915(1), DATED 07.03.2025, ANNEXURE K1 IN DIN AND NOTICE NO. ITBA/RCV/S/226(3)-1/2024-25/1074168030(1), ANNEXURE K2 IN DIN AND NOTICE NO. ITBA/RCV/S/226(3)-1/2024- 25/1074261712(1), AND ANNEXURE K3 IN DIN AND NOTICE NO. ITBA/RCV/S/226(3)-1/2024-25/10742620052(1), ISSUED BY THE 1ST RESPONDENT AND & ETC. - 3 - HC-KAR NC: 2025:KHC:29099 W.P. No.20705/2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 prayers: "i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or 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. 144 r.w.s. 144B of the Act dated 27.02.2024 in DIN & Order No: ITBA/AST/S/147/2023-24/1061624169(1) [ΑΝΝEXURE - H] as well as notice of demand notice dated 27.02.2024 issued under section 156 of the Act in DIN & Notice No.ITBA/AST/S/156/2023-24/1061624224(1) [ANNEXURE - J] passed by the 2nd Respondent for the Assessment Year 2019-20 and as well as the Bank attachment notices issued under section 226(3) at ANNEXURE K in DIN & Notice No: ITBA/RCV/S/226(3)_1/2024-25/1074167915(1), ANNEXURE K1 in DIN & Notice No: ITBA/RCV/S/226(3)_1/2024-25/1074168030(1), ANNEXURE K2 in DIN & Notice No:ITBA/RCV/S/226(3)_1/2024-25/1074261712(1), and ANNEXURE K3 in DIN & Notice No: ITBA/RCV/S/226(3)_1/2024-25/10742620052(1), issued by the 1st Respondent and, ii. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under section 147 r.w.s. 144 r.w.s. 144B of the Act dated 27.02.2024 in DIN & Order No: ITBA/AST/S/147/2023- - 4 - HC-KAR NC: 2025:KHC:29099 W.P. No.20705/2025 24/1061624169(1) [ANNEXURE - H] as well as notice of demand notice dated 27.02.2024 issued under section 156 of the Act in DIN & Notice No.ITBA/AST/S/156/2023-24/1061624224(1) [ANNEXURE-J] passed by the 2nd Respondent for the Assessment Year 2019-20 and as well as well as the Bank attachment notices issued under section 226(3) at ANNEXURE - K in DIN & Notice No:ITBA/RCV/S/226(3)_1/2024-25/1074167915(1), ΑΝΝΕXURE K1 in DIN & Notice No:ITBA/RCV/S/226(3)_1/2024-25/1074168030(1), ANNEXURE K2 in DIN & Notice No: ITBA/RCV/S/226(3)_1/2024-25/1074261712(1), and ANNEXURE K3 in DIN & Notice No: ITBA/RCV/S/226(3)_1/2024- 25/10742620052(1), issued by the 1st Respondent. iii. A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent to impugned order passed under section 147 r.w.s. 144 r.w.s. 144B of the Act dated 27.02.2024 in DIN & Order No: ITBA/AST/S/147/2023-24/1061624169(1) [ANNEXURE-H] as well as notice of demand notice dated 27.02.2024 issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156/2023-24/1061624224(1) [ANNEXURE-J] passed by the 2nd Respondent for the Assessment Year 2019-20 and as well as the Bank attachment notices issued under section 226(3) at ANNEXURE K in DIN & Notice No: ITBA/RCV/S/226(3)_1/2024-25/1074167915(1), ANNEXURE K1 in DIN & Notice No: ITBA/RCV/S/226(3)_1/2024-25/1074168030(1), ANNEXURE K2 in DIN & Notice No: ITBA/RCV/S/226(3)_1/2024-25/1074261712(1), and ANNEXURE K3 in DIN & Notice No: ITBA/RCV/S/226(3)_1/2024-25/10742620052(1), issued by the 1st Respondent. iv. Grant the interim relief in terms of prayer (iii) above, and - 5 - HC-KAR NC: 2025:KHC:29099 W.P. No.20705/2025 v. Issue such other order, writ or direction as this Hon'ble Court deems fit; and vi. Direct the Respondents to pay the costs of this Writ Petition. 2. The learned counsel for the petitioner submits that the other identical issues stand answered by the Co-ordinate Bench in W.P.No.13055/2025 c/w W.P.No.15078/2025 dated 05.06.2025 concerning the very petitioner. 3. The learned Standing counsel Sri.Dilip M accepts notice for the respondent and would submit that the issue indeed stands answered by the judgment rendered by the Co- ordinate Bench. 4. The Co-ordinate Bench has held as under: "The petitioner has called in question the Assessment Orders and the preceding Orders under Section 148A(d) of the Income Tax Act, 1961 [for short, 'the IT Act] while also calling in question the Notices under Section 226(3) thereof. The impugned orders for the Assessment Years 2018-19 and 2020-21. The details of the relevant impugned Order/Notices are as follows: IN W.P.No.13055/2025 [a] Order dated 17.03.2024 under Section 148A(d) of the Act [Annexure - B]. - 6 - HC-KAR NC: 2025:KHC:29099 W.P. No.20705/2025 [b] Notice dated 19.03.2024 under Section 148 of the Act [Annexure - C]. [c] Intimation Letter dated 09.07.2024 under Section 144B of the Act [Annexure - D]. [d] Order dated 02.01.2025 under Section 147 r/w Section 144 r/w Section 144B of the IT Act [Annexure - L]. [e] Demand Notice dated 02.01.2025 under Section 156 of the Act [Annexure - L1]. [f] Notice dated 10.03.2025 under Section 226(3) of the Act [Annexure - M]. IN W.P.No.15078/2025 [a] Order dated 31.03.2022 under Section 148A(d) of the Act [Annexure - A]. [b] Notice dated 31.03.2022 under Section 148 of the Act [Annexure - B]. [c] Assessment Order dated 30.03.2023 under Section 147 of the Act. [d] The Computation Sheet dated 30.03.2023 [Annexure - E]. [e] Demand Notice dated 30.03.2023 under Section 156 of the Act [Annexure - F]. [f] Penalty Order dated 28.08.2023 under Section 272A(1)(d) of the IT Act [Annexure - G]. [g] Order dated 25.09.2023 under Section 270A of the IT Act [Annexure - H]. [h] Attachment Notices dated 07.03.2025 and 10.03.2025 under Section 226(3) of the IT Act [Annexures - J, J1, J2 and J3] - 7 - HC-KAR NC: 2025:KHC:29099 W.P. No.20705/2025 The petitioner had also called in question similar orders/notices in W.P. No.10973/2025 for the Assessment Year 2017-18, and this Court has disposed of this petition by the order dated 25.04.2025 opining that Notice under Section 142(1) of the IT Act has not been served on the petitioner, and that the petitioner should have another opportunity. This Court's order in the afore petition reads as under: "3. The grievance of the Petitioner is that the notice under Section 142(1) of the Income Tax Act, 1961 was not served on the petitioner and as such, the Petitioner could not reply to the same resulting in the assessment order having been passed vide Annexure-M. There is nothing placed on record that the Petitioner has been served with a notice. 4. In that view of the matter, in the interest of justice I'm of the considered opinion that the petitioner should be provided an opportunity to reply to 142(1) notice which could be considered by the respondent." This Court, in the light of this opinion, and the reasons assigned by the petitioner in the present matters to assert that it was not served with notices under 148A of the IT Act, is of the considered view that the petitions must be allowed-in-part quashing the assessment orders and attachment orders, but on the condition that the petitioner shall not be entitled to raise the ground of limitation. At this stage, it is pointed out that the petitioner has also raised the question of jurisdiction, and it would suffice for this Court to observe that no opinion is rendered on such ground and - 8 - HC-KAR NC: 2025:KHC:29099 W.P. No.20705/2025 all aspects must be considered afresh. In the light of the afore, the following: ORDER a. The petitions are allowed-in-part. b. The impugned Assessment Orders, Notices and the Attachment orders under Sections 148A(d), 144 read with Section 144B of the IT Act and also the Notices under Section 226(3) of the IT Act in W.P.No.13055/2025 [Annexures - B, C, D L, L1 and M] and in W.P.No.15078/2025 [Annexures - A, B, D, E, F, G, H and J Series] are quashed. c. The petitioner is reserved with liberty to file a response to the Notices under Section 148A(b) of the IT Act by 30.06.2025 with liberty to the respondents to consider the same and pass such orders and subject to this Court's observations as aforesaid. 5. In the light of the issue being answered, the petition stands disposed of on the same terms. 6. For the aforesaid reasons, the following: ORDER a. The petition is allowed-in-part. b. The impugned Assessment Orders, Notices and the Attachment Orders passed under Sections 147 read with Section 144 read with - 9 - HC-KAR NC: 2025:KHC:29099 W.P. No.20705/2025 Section 144B of the Income Tax Act and also the Notices under Sections 156 and Attachment Notices under Section 226(3) of the IT Act [Annexures - H, J, K, K1, K2 and K3] are quashed. c. The petitioner is reserved with liberty to file a response to the Notices under Section 148A(b) of the IT Act by 03.09.2025 with liberty to the respondents to consider the same and pass orders in accordance with law, which would be subject to this Court's observations as aforesaid. Sd/- (M.NAGAPRASANNA) JUDGE RV List No.: 2 Sl No.: 33