- 1 - HC-KAR NC: 2025:KHC:39687 WP No. 23544 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. 23544 OF 2024 (T-IT) BETWEEN: DILEEP KUMAR KRISHNA MURTHY, S/O N.KRISHNA MURTHY, AGED ABOUT 51 YEARS, NO. 135/2, N M ROAD, PANDAVAPURA, MANDYA – 571 434. …PETITIONER (BY SMT. LOCHANA S. BABU, ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD-1 AND TPS, MANDYA, INCOME TAX OFFICE, CAUVERY PARK ROAD, MANDYA – 571 401. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, BENGALURU, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. 3. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:39687 WP No. 23544 of 2024 INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI – 110 003. …RESPONDENTS (BY SRI M.THIRUMALESH, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO PRAYING TO A) QUASHING THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 08.02.2023 OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022- 23/1049525988(1) HEREIN MARKED AS ANNEXURE – A; B) QUASHING THE UNSIGNED SANCTION DATED 07.03.2023 PASSED UNDER SECTION 151 OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.2 BEARING DIN AND NOTICE NO.ITBA/AST/S/118/2022- 23/1050477562(1) HEREIN MARKED AS ANNEXURE - A1; C) QUASHING THE ORDER DATED 07.03.2023 PASSED UNDER SECTION 148A(d) OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A/2022-23/1050479748(1) HEREIN MARKED AS ANNEXURE A2; D) QUASHING THE NOTICE DATED 07.03.2023 ISSUED UNDER SECTION 148 OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2022-23/1050480337(1) HEREIN MARKED - 3 - HC-KAR NC: 2025:KHC:39687 WP No. 23544 of 2024 AS ANNEXURE-A3; E) QUASHING THE ORDER DATED 15.02.2024 PASSED UNDER SECTION 147 R.W.S 144 R.W.S 144B OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/AST/S/147/2023-24/1060992375(1) HEREIN MARKED AS ANNEXURE A4; F) QUASHING THE COMPUTATION SHEET DATED 15.02.2024 ISSUED FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/AST/S/319/2023-24/1060992539(1) HEREIN MARKED AS ANNEXURE - A5; XVI) QUASHING THE DEMAND NOTICE DATED 15.02.2024 ISSUED UNDER SECTION 156 OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.3 BEARING DIN & NOTICE NO. ITBA/AST/S/156/2023-24/1060992523(1) HEREIN MARKED AS ANNEXURE - A6; XVII) QUASHING THE PENALTY SHOW CAUSE NOTICE DATED 15.02.2024 ISSUED UNDER SECTION 271AAC(1) OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/PNL/S/271AAC(1)/2023-24/1060992643(1) HEREIN MARKED AS ANNEXURE - A7; XVIII) QUASHING THE PENALTY ORDER DATED 15.08.2024 PASSED UNDER SECTION 271AAC(1) OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/PNL/F/271AAC(1)/2024-25/1067663007(1) HEREIN MARKED AS ANNEXURE - A8; XIX) QUASHING THE PENALTY SHOW CAUSE NOTICE DATED 15.02.2024 ISSUED UNDER SECTION 271B OF THE ACT FOR THE ASSESSMENT YEAR 2019- 20 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE - 4 - HC-KAR NC: 2025:KHC:39687 WP No. 23544 of 2024 ITBA/PNL/S/271B/2023-24/1060992656(1) HEREIN MARKED AS ANNEXURE - A9; XX) QUASHING THE PENALTY ORDER DATED 05.08.2024 PASSED UNDER SECTION 271B OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/PNL/F/271B/2024- 25/1067333284(1) HEREIN MARKED AS ANNEXURE A10; XXI) QUASHING THE PENALTY SHOW CAUSE NOTICE DATED 15.02.2024 ISSUED UNDER SECTION 272A(1)(d) OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/PNL/S/272A(1)(d)_FL/2023-24/1060991573(1) HEREIN MARKED AS ANNEXURE - A11; XXII) QUASHING THE PENALTY ORDER DATED 05.08.2024 PASSED UNDER SECTION 272A(1)(d) OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/PNL/F/272A(1)(d)/2024-25/1067306758(1) HEREIN MARKED AS ANNEXURE- A12 ; XXIII) QUASHING THE PENALTY SHOW CAUSE NOTICE DATED 15.02.2024 ISSUED UNDER SECTION 270A OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO.ITBA/PNL/S/270A/2023-24/1060992644(1) HEREIN MARKED AS ANNEXURE - A13. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 5 - HC-KAR NC: 2025:KHC:39687 WP No. 23544 of 2024 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 notice issued under section 148A(b) of the Act dated 08.02.2023 of the Act for the assessment year 2019-20 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022-23/1049525988(1) herein marked as Annexure - A. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the unsigned sanction dated 07.03.2023 passed under section 151 of the Act for the assessment year 2019-20 by the Respondent No.2 bearing DIN & Notice No.ITBA/AST/S/118/2022-23/1050477562(1) herein marked as Annexure - A1. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 07.03.2023 passed under section 148A(d) of the Act for the assessment year 2019-20 by the Respondent No.1 bearing DIN & Notice No.ITBA/AST/F/148A/2022-23/1050479748(1) herein marked as Annexure - A2. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 07.03.2023 issued under section 148 of the Act for the assessment year 2019-20 by the Respondent No.1 bearing DIN & Notice No. - 6 - HC-KAR NC: 2025:KHC:39687 WP No. 23544 of 2024 ITBA/AST/S/148_1/2022-23/1050480337(1) herein marked as Annexure - АЗ. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 15.02.2024 passed under section 147 r.w.s 144 r.w.s 144B of the Act for the assessment year 2019-20 by the Respondent No.3 bearing DIN & Notice No.ITBA/AST/S/147/2023-24/1060992375(1) herein marked as Annexure - A4. f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 15.02.2024 issued for the assessment year 2019-20 by the Respondent No.3 bearing DIN & Notice No.ITBA/AST/S/319/2023- 24/1060992539(1) herein marked as Annexure - A5. xvi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 15.02.2024 issued under section 156 of the Act for the assessment year 2019-20 by the Respondent No.3 bearing DIN & Notice No. ITBA/AST/S/156/2023-24/1060992523(1) herein marked as Annexure - A6. xvii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty show cause notice dated 15.02.2024 issued under section 271AAC(1) of the Act for the assessment year 2019-20 by the Respondent No.3 bearing DIN & Notice No.ITBA/PNL/S/271AAC(1)/2023-24/ 1060992643(1) herein marked as Annexure - A7. xviii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 15.08.2024 passed under section 271AAC(1) of the Act for the assessment year 2019-20 by the Respondent No.3 bearing DIN & Notice No. ITBA/PNL/F/271AAC(1)/2024-25/1067663007(1) herein marked as Annexure - A8. - 7 - HC-KAR NC: 2025:KHC:39687 WP No. 23544 of 2024 xix) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty show cause notice dated 15.02.2024 issued under section 271B of the Act for the assessment year 2019-20 by the Respondent No.3 bearing DIN & Notice No. ITBA/PNL/S/271B/2023- 24/1060992656(1) herein marked as Annexure - A9. xx) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 05.08.2024 passed under section 271B of the Act for the assessment year 2019-20 by the Respondent No.3 bearing DIN & Notice No. ITBA/PNL/F/271B/2024-25/1067333284(1) herein marked as Annexure - A10. xxi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty show cause notice dated 15.02.2024 issued under section 272A(1)(d) of the Act for the assessment year 2019-20 by the Respondent No.3 bearing DIN & Notice No.ITBA/PNL/S/272A(1)(d)_FL/2023- 24/1060991573(1) herein marked as Annexure - A11. xxii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 05.08.2024 passed under section 272A(1)(d) of the Act for the assessment year 2019-20 by the Respondent No.3 bearing DIN & Notice No.ITBA/PNL/F/272A(1)(d)/2024- 25/1067306758(1) herein marked as Annexure - A12. xxiii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty show cause notice dated 15.02.2024 issued under section 270A of the Act for the assessment year 2019-20 by the Respondent No.3 bearing DIN & Notice No.ITBA/PNL/S/270A/2023- 24/1060992644(1) herein marked as Annexure - A13. - 8 - HC-KAR NC: 2025:KHC:39687 WP No. 23544 of 2024 g) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Smt.Lochana S. Babu, learned counsel for the petitioner, Sri.M.Thirumalesh, 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: 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 - 9 - HC-KAR NC: 2025:KHC:39687 WP No. 23544 of 2024 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.: 47