- 1 - HC-KAR NC: 2025:KHC:38895 WP No. 9033 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO.9033 OF 2022 (T-IT) BETWEEN: MS. JAYASHREE GOVINDARAJULU AGED ABOUT 61 YEARS SY 49, UDAYA CABLE QUARTERS OPP. FCI GODOWNS DOORAVANINAGAR PO BANGALORE - 560 016 …PETITIONER (BY MS. TANMAYEE RAJKUMAR., ADVOCATE) AND: 1. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOMET TAX/INCOME-TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE ROOM NO.401, 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM DELHI - 110 003 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38895 WP No. 9033 of 2022 2. DEPUTY COMMISSIONER OF INCOME TAX/JCIT(OSD) CIRCLE 6(1)(1), 80 FEET ROAD KORAMANGALA BANGALORE - 560 095 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1 BMTC BUILDING, 6TH BLOCK 80 FEET ROAD, KORAMANGALA BANGALORE - 560 095 …RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARING THAT PROCEEDINGS INITIATED UNDER SECTION 147 OF THE ACT PRIOR TO ITS SUBSTITUTION VIDE FINANCE ACT 2021 AND PENDING AS ON 31.03.2021 CANNOT BE CONTINUED PURSUANT TO COMING INTO EFFECT OF THE SUBSTITUTED SECTION 147 OF THE ACT FROM 01.04.2021 AND ETC THIS PETITION COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38895 WP No. 9033 of 2022 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “(a) Declaring that proceedings initiated under Section 147 of the Act prior to its substitution vide Finance Act 2021 and pending as on 31.03.2021 cannot be continued pursuant to coming into effect of the substituted Section 147 of the Act from 01.04.2021; (b) Quashing the assessment order dated 29.03.2022 bearing no. ITBA/AST/S/147/2021- 22/1041925381(1) passed by the 1st Respondent under Section 147 read with Section 144 read with Section 1448 of the Act for the assessment year 2015-16 (Annexure-F); (c) Quashing the demand notice dated 29.03.2022 bearing No. ITBA/AST/S/156/2021- 22/1041925492(1) (Annexure-G) issued by the 1st Respondent under Section 156 of the Act for the assessment year 2015-16; (d) Quashing the notice for penalty dated 29.03.2022 bearing no. ITBA/PNL/S/271(1)(c)/2021- 22/1041925557(1) issued by the 1st Respondent under Sections 274 read with 271(1)(c) of the Act for the assessment year 2015-16 (Annexure-H); (e) Quashing the notice for penalty dated 29.03.2022 bearing no. ITBA/PNL/F/271(1)(b)/2021- 22/1041925556(1) issued by the 1st Respondent under Section 271(1)(b) of the Act for the assessment year 2015-16 (Annexure-J); (f) Quashing the notice for penalty dated 29.03.2022 bearing no. ITBA/PNL/S/271F/2021- - 4 - HC-KAR NC: 2025:KHC:38895 WP No. 9033 of 2022 22/1041925563(1) issued by the 1st Respondent under Section 271F of the Act for the assessment year 2015-16(Annexure-K); (g) pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity.” 2. Heard Smt. Tanmayee Rajkumar, learned counsel for the petitioner, Sri Y.V.Raviraj 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 notice issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All - 5 - HC-KAR NC: 2025:KHC:38895 WP No. 9033 of 2022 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 NVJ List No.: 1 Sl No.: 283