- 1 - HC-KAR NC: 2025:KHC:38576 WP No. 13519 of 2025 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.13519 OF 2025 (T-IT) BETWEEN: SMT. KRISHNAPPA BHAGYA W/O DEEPU. J AGED ABOUT41YEARS RESIDING AT NO.1, VEERASWAMY REDDY LAYOUT KODUGODI, K CHANNASANDRA, BANGALORE – 560 067 …PETITIONER (BY SMT. LAKSHMI MENON., ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT, REP. BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX/INCOME-TAX OFFICER, INCOME-TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. 2. THE INCOME TAX OFFICER WARD 4(2)(3), B.M.T.C BUILDING 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560095 …RESPONDENTS (BY SRI. E. I. SANMATHI, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38576 WP No. 13519 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE SECTION 148A(b) BEARING DIN NO.ITBA/AST/F/148A(SCN)/2023-24/1060969871(1) DATED 15.02.2024 ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2020-21, HEREIN MARKED AS ANNEXURE- D AND ETC 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 prayer: “a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Sec 148A(b) bearing DIN no. ITBA/AST/F/148A(SCN)/2023- 24/1060969871(1) dated 15.02.2024 issued by the Respondent No.2 for the assessment year 2020-21. herein marked as Annexure - D; b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the issued the notice under Sec 148A(d) of the Act bearing reference no. ITBA/AST/F/148A/2023-24/1063169123(1) dated 22.03.2024 issued by the Respondent No. 2 for the assessment year 2020-21herein marked as Annexure -E; c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under Sec 148 of the Act bearing DIN no. ITBA/AST/S/148_1/2023-24/1063248832(1) dated 23.03.2024 issued by the Respondent No. 2 for the assessment year 2020-21 herein marked as Annexure-F; - 3 - HC-KAR NC: 2025:KHC:38576 WP No. 13519 of 2025 d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the ex-parte Assessment order under Sec 147 r.w Sec 144 of the Act dated 22.03.2025 bearing reference no. ITBA/AST/S/147/2024-25/1074886555(1), passed making the tax demand issued by the Respondent No. 2 for the assessment year 2020-21herein marked as Annexure-N; (e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice under Sec 156 of the Act, dated 22.03.2025, bearing reference No.ITRA/AST/S/156/2024- 25/1014886602(1), issued by the Respondent No.2 for the assessment year 2020-21 herein marked as Annexure-N1; (f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice issued under Section 274 r.w section 271AAC(1) of the act dated 24.03.2025, bearing DIN no. ITBA/PNL/S/271AAC(1)/2024-25/1074910653(1) issued by the Respondent No.2 for the assessment year 2020-21 herein marked as Annexure-P; (g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice issued under Sec 274 r.w 272A(1)(d) of the Act, bearing DIN no.ITBA/PNL/S/272A(1)(d)/2024- 25/1074910673(1), dated 24.03.2025 issued by the Respondent No.2 for the assessment year 2020-21 herein marked as Annexure-P1; (h) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Smt. Lakshmi Menon, learned counsel for the petitioner and Sri E.I.Sanmathi, learned counsel for the respondents. - 4 - HC-KAR NC: 2025:KHC:38576 WP No. 13519 of 2025 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. (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be - 5 - HC-KAR NC: 2025:KHC:38576 WP No. 13519 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 435