- 1 - HC-KAR NC: 2025:KHC:39202 WP No. 7280 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 7280 OF 2024 (T-IT) BETWEEN: MURDESHWAR NAWAYATH ASSOCIATION CHARITABLE TRUST, REPRESENTED BY ITS TRUSTEE, MR. JIDDA MOHAMMED YUSUF, AGED ABOUT 57 YEARS, S/O S.M. JIDDA, NO 46, LIG 3RD STAGE, BANNIMANTAP, MYSORE - 570 015. …PETITIONER (BY SRI. RAMA MURTHY R, ADVOCATE) AND: 1. THE ASST COMMISSIONER, INCOME TAX, CIRCLE 1(1) AND TPS, MYSORE - 570008. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NEW DELHI - 110001. …RESPONDENTS (BY SRI.M.DILIP, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39202 WP No. 7280 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER ISSUED U/S. 148A(d) OF THE ACT DTD 11.04.2022 IN ITBA/AST/F/148A/2022-23/1042688633(1) (ANNEXURE-E); QUASHING THE NOTICE ISSUED U/S. 148 OF THE ACT DATED 11.04.2022 FOR THE ASSESSMENT YEAR 2018-19 IN ITBA/AST/S/148_1/2022-23/1042688661(1) ANNEXURE-F; ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED U/S.148 OF THE ACT DATED 11.04.2022 FOR THE ASSESSMENT YEAR 2018-19 IN ITBA/AST/148_1/2022- 23/1042688661(1) (ANNEXURE-F); ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE EX-PARTY ASSESSMENT ORDER PASSED U/S.147 R.W.S.147 OF THE ACT DATED 28.12.2023 IN ITBA/AST/S/147/2023-24/1059151632(1) (ANNEXURE-G). THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39202 WP No. 7280 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “18. The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the order issued u/s.148A(d) of the Act dated 11.04.2022 in ITBA/AST/F/148A/2022- 23/1042688633(1) (Annexure-E). 19. The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the notice issued u/s.148 of the Act dated 11.04.2022 for the assessment year 2018-19 in ITBA/AST/148_1/2022-23/1042688661(1) (Annexure-F). 20. The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the Ex-party assessment order passed u/s.147 r.w.s.147 of the Act dated 28.12.2023 in ITBA/AST/S/147/2023-24/1059151632(1) (Annexure-G). 21. This Hon'ble High Court may be pleased to issue such other writ or writs or directions in the nature of a writ as this Hon'ble High Court may deem it fit to grant in the facts and circumstances of the Petitioner's case.” 2. Heard Sri.Rama Murthy R, learned counsel for the petitioner and Sri M. Dilip, learned counsel for the respondents. - 4 - HC-KAR NC: 2025:KHC:39202 WP No. 7280 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 notice 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. - 5 - HC-KAR NC: 2025:KHC:39202 WP No. 7280 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 CBC List No.: 2 Sl No.: 16