- 1 - HC-KAR NC: 2025:KHC:44517 WP No. 10017 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10017 OF 2025 (T-IT) BETWEEN: HARISH SANGHVI (HUF) REPRESENTED BY SRI. HARISH SANGHVI, KARTA OF THE PETITIONER, AGED 52 YEARS, S/O SANGHVI, NO. 70, 3RD FLOOR, T N SHETTY LANE, CHICKPET CROSS, CHICKPET S.O, BANGALORE SOUTH – 560 053. PAN: AADHH7771J …PETITIONER (BY SRI. RAVI SHANKAR S. V., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 2(2)(3), BANGALORE – 560 095. 2. INCOME TAX OFFICER, WARD 2(2)(7), BANGALORE – 560 095. 3. NATIONAL FACELESS ASSESSMENT CENTRE, ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI – 110 003 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:44517 WP No. 10017 of 2025 4. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE 2(2), BANGALORE – 560 095. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE UNSIGNED NOTICE ISSUED UNDER SECTION 148 OF THE ACT DATED 31/03/2021 BEARING ITBA/AST/S/148/2020-21/1032078882(1) PASSED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE – A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In the petition, petitioner seeks for the following reliefs:- “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the unsigned notice issued under section 148 of the Act dated 31/03/2021 bearing ITBA/AST/S/148/2020- 21/1032078882(1) passed by the Respondent No.2 for the assessment year 2016-17 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 147 r.w.s 144B of the Act dated 26/03/2022 bearing ITBA/AST/S/147/2021-22/1041676769(1) passed by - 3 - HC-KAR NC: 2025:KHC:44517 WP No. 10017 of 2025 the Respondent No.3 for the assessment year 2016- 17 herein marked as Annexure - A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 271(1)(c) of the Act dated 21/09/2022 bearing DIN No. ITBA/PNL/F/271(1)(c)/2022-23/1045773877(1) by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure - A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the rectification order u/s 154 r.w.s 271(1)(c) of the Act dated 22/05/2023 bearing DIN No. ITBA/REC/F/154/2023- 24/1053035271(1), by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure- АЗ. v) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” , 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that the impugned notice at Annexure-A and all further proceedings pursuant to the impugned notice deserves to be quashed along with entire proceedings at Annexures-A, A1, A2 and A3 in view of - 4 - HC-KAR NC: 2025:KHC:44517 WP No. 10017 of 2025 the judgment of the Division Bench in the case of Pr. Commissioner of Income Tax-2 and another Vs. M/s. Yeshoda Electricals – ITA No.261/2021 C/w. ITA No.264/2021, dated 24.09.2025. 4. In view of the fact that in the instant case Annexure-A was not signed and in the light of the judgment of the Division Bench in the case of Pr. Commissioner of Income Tax-2 and another Vs. M/s. Yeshoda Electricals (supra), I deem it just and appropriate to dispose of the petition by quashing all further proceedings thereto. 5. In the result, I pass the following: ORDER (i) The petition is allowed and disposed of in terms of the judgment of the Division Bench in the case of Pr. Commissioner of Income Tax-2 and another Vs. M/s. Yeshoda Electricals – ITA No.261/2021 C/w. ITA No.264/2021, dated 24.09.2025 (ii) The impugned notice dated 31.03.2021 at Annexure-A, order dated 26.03.2022 at Annexure- A1, penalty order dated 21.09.2022 at Annexure- - 5 - HC-KAR NC: 2025:KHC:44517 WP No. 10017 of 2025 A2 and the rectification order dated 22.05.2023 at Annexure-A3, are is hereby quashed. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 77