- 1 - HC-KAR NC: 2025:KHC:39301 WP No. 9496 of 2025 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. 9496 OF 2025 (T-IT) BETWEEN: SKANDA CORP SHAKTI NIVAS, 22-4-1, 4TH FLOOR, 3RD CROSS, HUTCHINS ROAD, THOMAS TOWN, BANGALORE - 560 084. REP. BY ITS PARTNER, SRI BALAMURALI P. REGISTERED UNDER THE PARTNERSHIP ACT. …PETITIONER (BY SRI. NAGHARISH G.S, ADVOCATE) AND: 1. ASSESSMENT UNIT FACELESS ASSESSMENT CENTRE NORTH BLOCK, NEW DELHI - 110 001 REP. BY ASSESSING OFFICER 2. NATIONAL FACELESS ASSESSMENT CENTRE, NO.412-413, IST FLOOR, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39301 WP No. 9496 of 2025 OPP. METRO PILLAR NO. 793 DWARKA MOR, NEW DELHI - 110 059. REP. BY ASSESSING OFFICER 3. INCOME TAX OFFICER, WARD-1(1)(1), BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095. 4. PRINCIPAL COMMISSIONER OF INCOME TAX-1 BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE EXPARTE ASSESSMENT ORDER DTD. 25.01.2025 BEARING NO. ITBA/AST/S/147/2024-25/1972545607(1) ANNX-M PASSED BY R-1 FOR ASSESSMENT YEAR 2020-21 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39301 WP No. 9496 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “a. Issue a Writ of certiorari to quash the exparte assessment order dated 25.01.2025 bearing No.ITBA/AST/S/147/2024-25/1972545607(1) Annexure-M passed by first respondent for Assessment year 2020-21. b. Issue a Writ of certiorari to quash the exparte invoking of jurisdictions u/s. 148A(d) of the IT Act dated 25.03.2024 bearing No.ITBA/AST/F/148A/2023-24/1063333760(1) Annexure-D passed by third respondent for Assessment year 2020-21. c. Issue such other Writ or direction as this Hon'ble Court deem fit to grant in the facts and circumstances of the present case." 2. Heard Shri Nagharish G.S., learned counsel appearing for the petitioner and Shri M. Dilip, learned counsel appearing 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 - HC-KAR NC: 2025:KHC:39301 WP No. 9496 of 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 151-A 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. - 5 - HC-KAR NC: 2025:KHC:39301 WP No. 9496 of 2025 (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 JY List No.: 2 Sl No.: 76 CT: BHK