- 1 - HC-KAR NC: 2025:KHC:39206 WP No. 11187 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. 11187 OF 2024 (T-IT) BETWEEN: SRI. SIDDALINGA SWAMIGALU MATADHIPATI OF PAVADASRI BASAVANNA DEVARA MUTT AND THE HONORARY PRESIDENT OF SREE BASAVESWARA EDUCATION SOCIETY (R), AGED ABOUT 42 YEARS, PAVADASRI BASAVANNA DEVARA MUTT, SONDEKOPPA ROAD, NELAMANGALA, BENGALURU RURAL DISTRICT - 562123. …PETITIONER (BY SRI. M.VEERABHADRAIAH, ADVOCATE) AND: 1. NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY ADDL/JOINT/DEPUTY/ ADDL. COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, ROOM NO.245-A, NORTH BLOCK, NEW DELHI - 110001. 2. THE INCOME TAX OFFICER, WARD - 1(1)(1), Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39206 WP No. 11187 of 2024 INCOME TAX DEPARTMENT, BENGALURU - 560001. …RESPONDENTS (BY SRI.M.DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED BEST JUDGEMENT ASSESSMENT ORDER DATED 18/03/2024 BEARING NO. ITBA/AST/S/147/2023-24/1062814798(1) PASSED UNDER SECTION 147 R/W SECTION 144 AND 144B OF THE IT ACT 1961 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT AUTHORITY AS PER ANNEXURE-A. CONSEQUENTLY, DECLARE THAT, THE BEST JUDGEMENT ASSESSMENT ORDER DATED 18/03/2024 PASSED UNDER SECTION 147 R/W SECTION 144 AND 144B OF THE IT ACT 1961 FOR THE ASSESSMENT YEAR 2016-17 BY THE 1ST RESPONDENT AUTHORITY IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE AND SAME IS PASSED WITHOUT CONSIDERING THE DOCUMENTS FILED BY THE PETITIONER ALONG WITH THE REPLY DATED 12/09/2023 BEARING ACK. NO.250607951120923 AS PER ANNEXURE-H1 AND REPLY DATED 10/01/2024 BEARING ACK NO.895851591100124 AS PER ANNEXURE-J1 AND REPLY DATED 26/02/2024 BEARING ACK. NO. 130397171010324 AS PER ANNEXURE-K1 AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39206 WP No. 11187 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “a) Issue Writ of Certiorari or any other writ and quash the impugned Best Judgement Assessment Order dated 18-03-2024, bearing No. ITBA/AST/S/147/2023- 24/1062814798(1), passed U/s 147 R/w section 144 and 144B of the IT Act 1961 for the assessment year 2016- 2017 issued by the 1st Respondent authority as per ANNEXURE-A. Consequently, declare that, the Best Judgement Assessment order dated 18-03-2024 passed under section 147 R/w section 144 and 144B of the IT Act 1961 for the assessment year 2016-2017 by the 1st Respondent authority is against the principles of natural justice and same is passed without considering the documents filed by the petitioner along with the reply dated 12-09-2023, bearing Ack. No. 250607951120923 as per ANNEXURE - H1 and reply dated 10-01-2024, bearing Ack. No. 895851591100124 as per ANNEXURE J1 and reply dated 26-02-2024, bearing Ack. No. 130397171010324 as per ANNEXURE K1. b) Issue Writ of Certiorari or any other writ and quash the impugned Order dated 21-03-2023 passed U/s 148A(d) of the IT Act 1961, bearing No. ITBA/AST/F/148A/2022-23/1051035966(1) for the assessment year 2016-2017 issued by the 2nd Respondent authority as per ANNEXURE-F1. Consequently, quash the notice dated 21-03-2023 issued U/s 148 of IT Act 1961, ITBA/AST/S/148_1/2022- 23/1051041192(1) issued by the 2nd Respondent authority as per ANNEXURE-F. - 4 - HC-KAR NC: 2025:KHC:39206 WP No. 11187 of 2024 c) Issue writ of Mandamus or any other writ directing the 1st Respondent assessing authority to consider the document filed by the petitioner on 12-09-2023, bearing Ack. No. 250607951120923 as per ANNEXURE - H1 and reply dated 10-01-2024, bearing Ack. No. 895851591100124 as per ANNEXURE J1 and reply dated 26-02-2024, bearing Ack. No. 130397171010324 as per ANNEXURE K1. d) And pass the assessment order for the A.Y 2016-17 maintaining natural justice and to provide a reasonable opportunity to the petitioner to defend their case in accordance with law. e) Pass such other order or direction as this Hon'ble Court deem fit and proper in the facts and circumstances of the case by allowing the writ petition in the interest of justice and equity.” 2. Heard Sri.M.Veerabhadraiah, 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: - 5 - HC-KAR NC: 2025:KHC:39206 WP No. 11187 of 2024 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. (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.: 23