- 1 - HC-KAR NC: 2025:KHC:39302 WP No. 10083 of 2025 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. 10083 OF 2025 (T-IT) BETWEEN: SRI. RAJEEV KAUL AGED ABOUT 53 YEARS, S/O PRAN NATH KAUL, NO. A 203, VASWANI TRANQUIL, 46, MUNNEKOLAL, KUNDALAHALLI, BANGALORE - 560 037. PAN: ADYPK8511D …PETITIONER (BY SRI. RAVI SHANKAR S V.,ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), BANGALORE/RANGE-1(1) BANGALORE / PCIT BANGALORE - 01. 2. NATIONAL FACELESS ASSESSMENT CENTRE, 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. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39302 WP No. 10083 of 2025 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, THE OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, CR BUILDING, QUEENS ROAD BANGALORE - 560 001 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE UNSIGNED ORDER UNDER SECTION 151 OF THE ACT, DATED 29/03/2024 BEARING DIN NO. ITBA/AST/S/118/2023- 24/1063614665(1), PASSED BY THE RESPONDENT NO.3 FOR THE ASSESSMENT YEAR 2020-21 HEREIN MARKED AS ANNEXURE-A.QUASH THE NOTICE UNDER SECTION 148 OF THE ACT DATED 29/03/2024 BEARING DIN NO. ITBA/AST/S/148-1/2023-24/1063618892(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2020-21 HEREIN MARKED AS ANNEXURE-A1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39302 WP No. 10083 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “1) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the unsigned order under Section 151 of the Act, dated 29/03/2024 bearing DIN No. ITBA/AST/S/118/2023-24/1063614665(1), passed by the Respondent No.3 for the assessment year 2020-21 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under section 148 of the Act dated 29/03/2024 bearing DIN No. ITBA/AST/S/148_1/2023-24/1063618892(1) issued by the Respondent No.1 for the assessment year 2020-21 herein marked as Annexure - A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under section 147 r.w.s 144, 144B dated 07/02/2025 bearing DIN No.ITBA/AST/S/147/2024-25/1073182894(1) passed by the Respondent No.2 for the assessment year 2020-21 herein marked as Annexure - A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the - 4 - HC-KAR NC: 2025:KHC:39302 WP No. 10083 of 2025 penalty notice under Section 274 r.w.s 272A(1) (d) of the Act dated 05/02/2025 bearing DIN No. ITBA/PNL/S/272A(1) (d)_FL/2024-25/1072937663(1) issued by the Respondent No.2 for the assessment year 2020-21 herein marked as Annexure A3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice under Section 274 r.w.s 272A(1)(d) of the Act dated 07/02/2025 bearing DIN No. ITBA/PNL/S/272A(1) (d)_FL/2024-25/1073005940(1) Issued by the Respondent No.2 for the assessment year 2020-21 herein marked as Annexure - A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice under Section 274 r.w.s 270A of the Act dated 07/02/2025 bearing DIN No. ITBA/PNL/S/270A/2024-25/1073192161(1), issued by the Respondent No.2 for the assessment year 2020-21 herein marked as Annexure - A5. vii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard Shri Ravishankar S.V., learned counsel appearing for the petitioner and Shri M. Dilip, learned counsel appearing for the respondents. 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones - 5 - HC-KAR NC: 2025:KHC:39302 WP No. 10083 of 2025 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. - 6 - HC-KAR NC: 2025:KHC:39302 WP No. 10083 of 2025 (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.: 77