- 1 - HC-KAR NC: 2025:KHC:36493 WP No. 13842 of 2024 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. 13842 OF 2024 (T-IT) BETWEEN: HARISH NAIK, NO.315, 3RD FLOOR MBM ROHIT RESIDENCY, B BLOCK, OPP. BWSSB WATER TANK, J P NAGAR 8TH PHASE, BENGALURU 560 078. S/O SHRI LATE SHANTHAPPA NAIK, AGED ABOUT 51 YEARS. …PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 4(3)(3), BENGALURU, THE ASSESSING OFFICER UNDER THE INCOME TAX ACT, 1961, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU 560 095. 2. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NEAC), ROOM NO.401, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36493 WP No. 13842 of 2024 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110 003. …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 NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 DATED 21/03/2023 ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2019-20 BEARING DIN AND NOTICE NO.ITBA/AST/S/148_1/2022-23/1051074750(1) WHICH IS ENCLOSED AS ANNEXURE-C; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE ORDER OF ASSESSMENT UNDER SECTION 144 R.W.S. 147 READ WITH 144B OF THE INCOME TAX ACT, 1961 DATED 26/03/2024 ISSUED BY THE RESPONDENT NO. 1 UNDER DIN NO. ITBA/AST/S/147/2023-24/1063380868(1) FOR THE ASSESSMENT YEAR 2019-20 WHICH IS ENCLOSED AS ANNEXURE K1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:36493 WP No. 13842 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 writ of certiorari quashing the notice under section 148 of the Income Tax Act, 1961 dated 21/03/2023 issued by the Respondent No.1 for the Assessment Year 2019-20 bearing DIN & Notice No: ITBA/AST/S/148_1/2022- 23/1051074750(1) which is enclosed as Annexure-C. (b) Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the order of assessment under section 144 r.w.s. 147 read with 144B of the Income Tax Act, 1961 dated 26/03/2024 issued by the Respondent No.1 under DIN no.ITBA/AST/S/147/2023- 24/1063380868(1) for the Assessment Year 2019-20 which is enclosed as Annexure K1. (c) Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice of demand under section 156 in pursuance to the order of assessment under section 144 r.w.s. 147 read with 144B of the Income Tax Act, 1961 dated 26/03/2024 issued by the Respondent No.1 under DIN No. ITBA/AST/S/156/2023- 24/1063381063(1) for the Assessment Year 2019-20 which is enclosed as Annexure K2. (d) Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the Notice for Penalty under section 274 read with section 272A(1)(d) of the Income- tax Act, 1961 dated 26/03/2024 issued by the Respondent No.2 for the Assessment Year 2019-20 bearing DIN i.e., ITBA/PNL/S/272A(1)(d)_FL/2023- 24/1063377377(1) which is enclosed as Annexure L1. - 4 - HC-KAR NC: 2025:KHC:36493 WP No. 13842 of 2024 (e) Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the Notice for Penalty under section 274 read with section 271AAC(1) of the Income- tax Act, 1961 dated 26/03/2024 issued by the Respondent No. 2 for the Assessment Year 2019-20 bearing DIN i.e., ITBA/PNL/S/271AAC(1)/2023- 24/1063381174(1) which is enclosed as Annexure L2. (f) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri.Shreehari, 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: - 5 - HC-KAR NC: 2025:KHC:36493 WP No. 13842 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.: 1 Sl No.: 374