- 1 - HC-KAR NC: 2025:KHC:37630 WP No. 21540 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. 21540 OF 2024 (T-IT) BETWEEN: ANNAIAH LAKSHMI WIFE OF SRI. M O SHIVANNA, AGED ABOUT 61 YEARS, NO. 16, 1st CROSS, ESWARA LAYOUT, INIDRANAGAR, BANGALORE - 560 038 …PETITIONER (BY SRI. MADHUSUDHAN U.A, ADVOCATE) AND: 1. ASSESSMENT UNIT/ INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWARLAL NEHRU STADIUM, DELHI - 110 003. 2. THE INCOME TAX OFFICER, WARD - 1(2)(1), BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. 3. THE PRICNIPAL CHIEF COMMISSIONER Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37630 WP No. 21540 of 2024 OF INCOME TAX, C.R BUILDING, QUEENS ROAD, BENGALURU - 560 001 …RESPONDENTS (BY SRI. M. SILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ASSESSMENT ORDER DATED 02.02.2024 ISSUED UNDER SECTION 147 R.W.S 144 R.W.S 144B OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.1 BEARING DIN NO. ITBA/AST/S/147/2023- 24/1060452765(1) HEREIN MARKED AS ANNEXURE - A1. 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 is before this Court seeking the following prayer: "a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 02.02.2024 issued under section 147 r.w.s 144 r.w.s 144B of the Income Tax Act, 1961 for the assessment year 2016-17 by the - 3 - HC-KAR NC: 2025:KHC:37630 WP No. 21540 of 2024 Respondent No.1 bearing DIN No. ITBA/AST/5/147/2023-24/1060452765(1) herein marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 02.02.2024 issued by the Respondent No.1 the assessment year 2016-17 bearing DIN & Notice No. ITBA/AST/S/114/2023- 24/1060453083(1) herein marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 02.02.2024 issued under section 156 of the Income Tax Act, 1961 for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/S/156/2023-24/1060452846(1) herein marked as Annexure - A3. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 12.06.2024 passed under section 271(1)(c) of the Income Tax Act, 1961 by the Respondent No.1 for the assessment year 2016-17 bearing DIN No. ITBA/PNL/271(1)(c)/2024- 25/1065587426(1) herein marked as Annexure - A4. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 12.06.2024 pertaining to penalty order passed under section 271(1)(c) of the Income Tax Act, 1961 for the assessment year 2016-17 issued by the Respondent No.1 bearing DIN No. 2024201640416440184T herein marked as Annexure - A5. f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated - 4 - HC-KAR NC: 2025:KHC:37630 WP No. 21540 of 2024 12.06.2024 Issued under section 156 of the Act pertaining to the penalty order under section 271(1)(c) of the Income Tax Act, 1961 by the Respondent No.1 for the assessment year 2016-17 bearing DIN & Notice No. ITBA/PNL/S/156/2024- 25/1065581449(1) herein marked as Annexure - A6. g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 30.05.2024 passed under section 271(1)(b) of the Income Tax Act, 1961 for the assessment year 2016-17 by the Respondent No.1 bearing DIN No. ITBA/PNL/F/271(1)(b)/2024- 25/1065238093(1) herein marked as Annexure - A7. h) issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 30.05.2024 pertaining to the penalty order passed under section 271(1)(b) of the Income Tax Act, 1961 for the assessment year 2016-17 by the Respondent No.1 bearing DIN No.202420164041628344T herein marked as Annexure-8. i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 30.05.2024 issued under section 156 of the Act pertaining to the penalty order passed under section 271(1)(b) of the Income Tax Act, 1961 for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Notice No. ITBA/PNL/S/156/2024- 25/1065237965(1) herein marked as Annexure - A9. j) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 13.06.2024 passed under section 271D of the Income Tax Act, 1961 by the Respondent No.1 for the assessment year 2016-17 bearing DIN - 5 - HC-KAR NC: 2025:KHC:37630 WP No. 21540 of 2024 No. ITBA/PNL/F/271D/2024-25/1065640829(1) herein marked as Annexure - A10. k) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 13.06.2024 pertaining to the penalty order passed under section 271D of the Income Tax Act, 1961 issued by the Respondent No.1 for the assessment year 2016-17 bearing DIN No. 2024201640416475615T herein marked as Annexure - A11. l) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 13.06.2024 issued under section 156 of the Income Tax Act, 1961 50 pertaining to the penalty order under section 2710 of the Income Tax Act, 1961 by the Respondent No.1 bearing DIN & Notice No. ITBA/PNL/S/156/2024-25/1065640566(1) herein marked as Annexure - A12. m) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 07.06.2024 passed under section 271F of the Income Tax Act, 1961 by the Respondent No. 1 for the assessment year 2016-17 bearing DIN No. ITBA/PNL/F/271F/2024-25/1065455541(1) herein marked as Annexure - A13. n) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 07.06.2024 pertaining to the penalty order passed under section 271F of the Income Tax Act, 1961 issued by the Respondent No.1 for the assessment year 2016-17 bearing DIN No. 2024201640416376182T herein marked as Annexure - A14. 0) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand - 6 - HC-KAR NC: 2025:KHC:37630 WP No. 21540 of 2024 notice dated 07.06.2024 issued under section 156 of the Income Tax Act, 1961 pertaining to the penalty order passed under section 271F of the Income Tax Act, 1961 by the Respondent No.1 for the assessment year 2016-17 bearing DIN & Notice No. p) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 16.01.2023 issued under section 148A(b) of the Income Tax Act, 1961 assessment year 2016-17 by the Respondent No.2 bearing for the DIN No. ITBA/AST/F/148A(SCN)/2022-23/1048727522(1) herein marked as Annexure - B1. q) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 28.02.2023 passed under 148A(d) of the Act for the assessment year 2016-17 by the Respondent No.2 bearing DIN & Notice No. ITBA/AST/F/148A/2022-23/1050201192(1) herein marked as Annexure - B2. r) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 06.03.2024 issued under section 148 of the Act for the assessment year 2016-17 by the Respondent No.2 bearing DIN & Notice No. ITBA/AST/S/148_1/2022-23/1050438453(1) herein marked as Annexure - B3. s) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval granted under section 151 of the IT Act dated 27.03,2023 by the Respondent No.3 bearing DIN & Notice No. ITBA/AST/S/118/2022-23/1050171648(1) herein marked as Annexure- B4. t) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." - 7 - HC-KAR NC: 2025:KHC:37630 WP No. 21540 of 2024 2. Heard Sri Madhusudhan U.A., 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. (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. - 8 - HC-KAR NC: 2025:KHC:37630 WP No. 21540 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 BSV List No.: 1 Sl No.: 0 CT: BHK