- 1 - HC-KAR NC: 2025:KHC:39197 WP No. 6202 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. 6202 OF 2024 (T-IT) BETWEEN: MANTHESH, AGED ABOUT 39 YEARS, S/O THIMMAPPA, PROP. RENUKAMBA AGENCIES, NARAHARINAGAR, NAGARAMGERE POST-577522, CHALLAKERE TALUK, CHITRADURGA DISTRICT. …PETITIONER (BY SRI. RAMA MURTHY R, ADVOCATE) AND: THE INCOME TAX OFFICER, WARD-I, AYAKAR BHAVAN, TAMATKAL ROAD, MEDEHALLY, CHITRADURGA-577502. …RESPONDENT (BY SRI.M.DILIP, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39197 WP No. 6202 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 NOTICE ISSUED U/S 148 OF THE ACT DTD 31.03.2022 IN ITBA/AST/S/148_1/2021- 22/1042216783(1) (ANNEXURE-C) AS ON 30.03.2022, DATE OF APPROVAL BY THE SPECIFIED AUTHORITY, TO ISSUE NOTICE U/S 148 OF THE ACT, THERE WAS NO ORDER BY THE RESPONDENT U/S 148A(d) OF THE ACT (WHICH IS ON 31.03.2022) HOLDING WHETHER THE CASE IS FIT A CASE OR NOT INITIATE RE-ASSESSMENT PROCEEDINGS IN ORDER TO ISSUE A NOTICE U/S 148 OF THE ACT; 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.144 OF THE ACT DATED 29-03-2023 IN ITBA/AST/S/147/2022-23/1051564468(1) (ANNEXURE-D) AS THE ORDER IS PASSED AFTER ISSUING OF NOTICE U/S 148 OF THE ACT, WHICH IS NOT SUSTAINABLE IN LAW AND CONSEQUENTLY THE EX-PARTY ASSESSMENT ALSO NOT SUSTAINABLE IN LAW AND IS ALSO WITHOUT JURISDICTION AND ETC. - 3 - HC-KAR NC: 2025:KHC:39197 WP No. 6202 of 2024 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “17. 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 31-03-2022 in ITBA/AST/S/148_1/2021- 22/1042216783(1) (Annexure-'C') as on 30-03-2022, date of approval by the specified Authority, to issue notice u/s.148 of the Act, there was no order by the Respondent u/s.148A(d) of the Act (which is on 31-03-2022) holding whether the case is fit a case or not initiate re-assessment proceedings in order to issue a notice u/s.148 of the Act. 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 Ex-party assessment order passed u/s.147 r.w.s.144 of the Act dated 29-03-2023 in ITBA/AST/S/147/2022-23/1051564468(1) (Annexure- 'D') as the order is passed after issuing of notice u/s 148 of the Act, which is not sustainable in law and consequently the ex-party assessment also not sustainable in law and is also without jurisdiction. 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 - 4 - HC-KAR NC: 2025:KHC:39197 WP No. 6202 of 2024 Certiorari quashing the order of penalty passed u/s.270A of the Act dated 22-09-2023 (Annexure-'E') in ITBA/PNL/F/270A/2023-24/1056419738(1) as the order of assessment, wherein the penal proceedings are initiated itself is not sustainable and without jurisdiction. 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 order passed u/s.271A of the Act dated 22-09-2023 in ITBA/PNL/F/271A/2023- 24/1056451702(1) (Annexure-'F') as the order is passed on an order of assessment, wherein the penal proceedings are initiated itself is not sustainable and without jurisdiction. 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. 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:39197 WP No. 6202 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.: 12