- 1 - HC-KAR NC: 2025:KHC:39308 WP No. 32640 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. 32640 OF 2024 (T-IT) BETWEEN: SUJATHA RAMESH WIFE OF RAMESH S KRISHNAMAGARU, AGED ABOUT 65 YEARS, 6386, DESSERT FLAME DRIVE, SAN JOSE, CALIFORNIA, USA 95120 PAN: AWGPR0972G REPRESENTED BY HER CONSTITUTED ATTORNEY SWARAJ SATHYANARAYAN, SON OF T SATHYANARAYAN, AGED ABOUT 53 YEARS, NO.299, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570 011 …PETITIONER (BY SMT. LOCHANA S BABU, ADVOCATE) AND: 1. THE INCOME TAX OFFICER INTERNATIONAL TAXATION, WARD - 1(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095 2. THE INCOME TAX OFFICER, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39308 WP No. 32640 of 2024 INTERNATIONAL TAXATION, WARD - 2(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIVIC CENTRE, E-2 BLOCK, NEW DELHI - 110 002 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DTD 23.02.2023 OF THE ACT FOR THE AY 2016-17 BY THE R-1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/202- 23/1050072264(1) HEREIN MARKED AS ANNX-A B. QUASHING THE NOTICE ISSUED U/S 148A(B) OF THE ACT DTD 23.02.2023 OF THE ACT FOR THE AY 2016-17 BY THE R-1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022- 23/1050072183(1) HEREIN MARKED AS ANNX-A1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39308 WP No. 32640 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 quashing the notice Issued under section 148A(b) of the Act dated 23.02.2023 of the Act for the assessment year 2016-17 by the Respondent No. 1 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022- 23/1050072264(1) herein marked as Annexure - A. b) Issue a writ of Certiorari quashing the notice Issued under section 148A(b) of the Act dated 23.02.2023 of the Act for the assessment year 2016-17 by the Respondent No. 1 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022- 23/1050072183(1) herein marked as Annexure - A1. c) Issue a writ of Certiorari quashing the notice issued under section 148A(b) of the Act dated 11.03.2023 of the Act for the assessment year 2016-17 by the Respondent No. 1 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022- 23/1050628909(1) herein marked as Annexure - A2. d) Issue a writ of Certiorari quashing the order dated 29.03.2023 passed under section 148A(d) of the Act for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Notice No. herein ITBA/AST/F/148A/2022- 23/1051618134(1) marked as Annexure - АЗ. - 4 - HC-KAR NC: 2025:KHC:39308 WP No. 32640 of 2024 e) Issue a writ of Certiorari quashing the notice dated 29.03.2023 issued under section 148 of the Act for the assessment year 2016-17 by the Respondent No. 1 bearing DIN & Notice No. ITBA/AST/S/148_1/2022- 23/1051618191(1) herein marked as Annexure A4. f) Issue a writ of Certiorari quashing the order dated 01.05.2024 passed under section 147 r.w.s. 144 of the Act for the assessment year 2016-17 by the Respondent No. 2 bearing DIN & Order No. ITBA/AST/S/147/2024- 25/1064561249(1) marked as Annexure - A5. herein g) Issue a writ of Certiorari quashing the penalty show cause notice dated 30.04.2024 issued under section 271(1)(b) of the Act for the assessment year 2016-17 by the Respondent No. 2 bearing DIN & Notice No. ITBA/PNL/S/271(1)(b)/2024- 25/1064480978(1) herein marked as Annexure - A6. h) Issue a writ of Certiorari quashing the penalty order dated 21.10.2024 passed under section 271(1)(b) of the Act for the assessment year 2016-17 by the Respondent No. 2 bearing DIN & Notice No. ITBA/PNL/F/271(1)(b)/2024- 25/1069821713(1) herein marked as Annexure - A7 i) Issue a writ of Certiorari quashing the penalty show cause notice dated 01.05.2024 issued under section 271(1)(c) of the Act for the assessment year 2016-17 by the Respondent No. 2 bearing DIN & Notice No. ITBA/PNL/S/271(1)(c)/2024- - 5 - HC-KAR NC: 2025:KHC:39308 WP No. 32640 of 2024 25/1064561393(1) herein marked as Annexure - A8. j) Issue a writ of Certiorari quashing the penalty order dated 21.10.2024 passed under section 271(1)(c) of the Act for the assessment year 2016-17 by the Respondent No. 2 bearing DIN & Notice No. ITBA/PNL/F/271(1)(c)/2024- 25/1069821714(1) herein marked as Annexure - A9. k) Issue a writ of Certiorari quashing the penalty show cause notice dated 01.05.2024 issued under section 271F of the Act for the assessment year 2016-17 by the Respondent No. 2 bearing DIN & Notice No. ITBA/PNL/S/271F/2024-25/1064560755(1) marked as Annexure - A10. herein l) Issue a writ of Certiorari quashing the penalty order dated 18.10.2024 passed under section 271F of the Act for the assessment year 2016- 17 by the Respondent No. 2 bearing DIN & Notice No. ITBA/PNL/F/271F/2024- 25/1069760150(1) marked as Annexure - A11. herein m) 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 appearing for the petitioner and Shri E.I. Sanmathi, learned counsel appearing for the respondents. - 6 - HC-KAR NC: 2025:KHC:39308 WP No. 32640 of 2024 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 151-A 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. - 7 - HC-KAR NC: 2025:KHC:39308 WP No. 32640 of 2024 (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 JY List No.: 2 Sl No.: 62 CT: BHK