- 1 - HC-KAR NC: 2025:KHC:39455 WP No. 10164 of 2023 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. 10164 OF 2023 (T-IT) BETWEEN: M/S. GOKALDAS WAREHOUSING CORPORATION, A PARTNERSHIP FIRM REGISTRED UNDER THE INDIAN PARTNERSHIP ACT, 1932, REPRESENTED BY ITS PARTNER SRI. RAJENDRA J.HINDUJA, S/O LATE SRI. JHAMANDAS H. HINDUJA, AGED ABOUT 76 YEARS, NO.222/14, 5TH MAIN ROAD, SADASHIVANAGAR, BELLARY ROAD – 560 080. [SENIOR CITIZENSHIP BENEFIT NOT CLAIMED] …PETITIONER (BY SRI. MADHUSUDHAN U.A., ADVOCATE) AND: 1. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE CHAIRPERSON, DEPARTEMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI – 110 002. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:39455 WP No. 10164 of 2023 MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E - RAMP, JAWAHARLAL NEHRU STADIUM, DELHI – 110 003. 3. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE - 6(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA, CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALURU -560 001. …RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 21.04.2023 PASSED UNDER SECTION 147 R.W.S. 144B OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 BY THE R2 BEARING DIN NO. ITBA/AST/S/147/2023-24/1052256180(1) HEREIN MARKED AS ANNEXURE-A1; QUASH THE COMPUTATION SHEET DATED 21.04.2023 ISSUED FOR THE ASSESSMENT YEAR 2014-15 BY THE R2 BEARING DIN & DOCUMENT NO. ITBA/AST/S/115/2023-24/1052256250(1) HEREIN MARKED AS ANNEXURE-A2; QUASH THE NOTICE OF DEMAND ISSUED U/S 156 OF THE ACT DATED 21.04.2023 FOR THE ASSESSMENT YEAR 2014-15 BY THE R2 BEARING DIN NO. ITBA/AST/S/156/2023-24/1052256230(1) HEREIN MARKED AS ANNEXURE-A3; QUASH THE PENALTY NOTICE DATED 21.04.2023 ISSUED U/S 274 R.W.S. 271(1)(C) OF THE ACT - 3 - HC-KAR NC: 2025:KHC:39455 WP No. 10164 of 2023 FOR THE ASSESSMENT YEAR 2014-15 BY THE R2 BEARING DIN NO. ITBA/PNL/S/271(1)(C)/2023-24/1052256241(1) HEREIN MARKED AS ANNEXURE-A4; QUASH THE NOTICE DATED 29.07.2022 ISSUED U/S 148 OF THE ACT FOR THE A.Y. 2014-15 BY THE R3 BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2022-23/1044349782(1) HEREIN MARKED AS ANNEXURE-B; QUASH THE NOTICE DATED 18.01.2023 ISSUED U/S 143(2) R.W.S 147 OF THE ACT FOR THE A.Y. 2014-15 BY THE R2 BEARING DIN AND NOTICE NO.ITBA/AST/F/143(2)_5/2022-23/1048880404(1) HEREIN MARKED AS ANNEXURE-C; QUASH THE IMPUGNED INSTRUCTION BEARING NO.1/2022 DT. 11.05.2022 ISSUED BY THE R1 (ANNEXURE-D) TO THE EXTENT THAT THE SAME PURPORTS TO CLARIFY THAT THE PROCEEDINGS PURSUSED U/S 148A AND THE NOTICE ISSUED U/S 148 AFTER THE HONBLE SUPREME COURT’S ORDER DATED 04.05.2022, THE NOTICE CAN BE ISSUED FOR A.Y. 2014-15 AND QUASH THE CONSEQUENT DIRECTION THEREIN TO ISSUE FRESH NOTICES U/S 148 OF THE ACT FOR A.Y. 2014-15 WITHOUT HAVING REGARD TO THE JURISDICTIONAL CONDITIONS SET OUT IN THE FIRST PROVISO TO SECTION 149(1)(b) OF THE ACT. 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: “a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 21.04.2023 passed under section 147 r.w.s 144B of the Act for the assessment year 2014-15 by the Respondent - 4 - HC-KAR NC: 2025:KHC:39455 WP No. 10164 of 2023 No.2 bearing DIN No.ITBA/AST/S/147/2023- 24/1052256180(1) herein marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 21.04.2023 issued for the assessment year 2014- 15 by the Respondent No.2 bearing DIN & Document No.ITBA/AST/S/115/2023-24/1052256250(1) herein marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under section 156 of the Act dated 21.04.2023 for the assessment year 2014- 15 by the Respondent No.2 bearing DIN No.ITBA/AST/S/156/2023- 24/1052256230(1) herein marked as Annexure - A3. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 21.04.2023 issued under section 274 r.w.s 271(1)(c) of the Act for the assessment year 2014-15 by the Respondent No.2 bearing DIN No. ITBA/PNL/S/271(1)(c)/2023-24/1052256241(1) herein marked as Annexure - A4. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 29.07.2022 issued under section 148 of the Act for the assessment year 2014-15 by the Respondent No.3 bearing DIN & Notice No. ITBA/AST/S/148_1/2022-23/1044349782(1) herein marked as Annexure - B. f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 18.01.2023 issued under section 143(2) r.w.s 147 of the Act for the assessment year 2014-15 by the Respondent No.2 bearing DIN & Notice No. ITBA/AST/F/143(2)_5/2022- 23/1048880404(1) herein marked as Annexure - C. g) Quashing the impugned Instruction bearing No.1/2022 dated 11.05.2022 issued by the Respondent No.1 (Annexure-D) to the extent that the same purports to clarify that the proceedings pursued under Section 148A and the notice issued under Section 148 after the Hon'ble Supreme Court's order dated 04.05.2022, the - 5 - HC-KAR NC: 2025:KHC:39455 WP No. 10164 of 2023 notice can be issued for the assessment year 2014-15 and quashing the consequent direction therein to issue fresh notices under Section 148 of the Act for AY 2014- 15 without having regard to the jurisdictional conditions set out in the first proviso to Section 149(1)(b) of the Act. h) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri.Madhusudhan U.A., learned counsel for the petitioner, Sri.E.I.Sanmathi, learned counsel for the respondents. 3. The grounds projected in the subject petition in support of the prayers 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: - 6 - HC-KAR NC: 2025:KHC:39455 WP No. 10164 of 2023 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.: 1 Sl No.: 337 CT:SS