- 1 - HC-KAR NC: 2025:KHC:36492 WP No. 13161 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. 13161 OF 2024 (T-IT) BETWEEN: SRI. ETHIRAJ, SON OF SRI RAMANACHARI, AGED ABOUT 55 YEARS, C/O GAYATHRI ENTERPRISES, BIDARAGUPPE, SARJAPURA MAIN ROAD, ANEKAL (TQ) BANGALORE DISTRICT 562 107. PRESENTLY AT: 359/2, NEAR VAIBHAVA LAKSHMI TEMPLE, BIDARAGUPPE 562107 ANEKAL TALUK, BANGALORE URBAN DISTRICT …PETITIONER (BY SRI. VENKATESH G., ADVOCATE) AND: 1. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA, C R BUILDING, QUEENS ROAD, BANGALORE 560 001. 2. THE INCOME TAX OFFICER WARD 4(3)(3), BMTC BUILDING, NEAR NATIONAL GAMES VILLAGE, KORAMANGALA, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36492 WP No. 13161 of 2024 BANGALORE 560 095. …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ASSESSMENT ORDER PASSED BY THE R2 UNDER SECTION 147 R.W.S 144 OF THE ACT DTD 29.03.2024 BEARING DIN NO.ITBA/AST/S/147/2023.24/1063624670(1) FOR THE ASSESSMENT YEAR 2016.17 HEREIN MARKED AS ANNEXURE- A1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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: “i) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the assessment order passed by the Respondent No. 2 under Section 147 r.w.s. 144 of the Act dated 29.03.2024 bearing DIN No. ITBA/AST/S/147/2023- 24/1063624670(1) for the Assessment Year 2016- 17 herein marked as Annexure-A1. ii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the computation sheet dated 29.03.2024 bearing DIN and Document - 3 - HC-KAR NC: 2025:KHC:36492 WP No. 13161 of 2024 No: ITBA/AST/S/114/2023-24/1063624829(1) issued by the Respondent No. 2 for the Assessment Year 2016-17 herein marked as Annexure-A2. iii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the computation sheet dated 29.03.2024 bearing DIN and Document No: ITBA/AST/S/114/2023-24/1063624838(1) Issued by the Respondent No. 2 for the Assessment Year 2016-17 herein marked as Annexure-AЗ. iv) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice of demand issued under section 156 of the Act dated 29.03.2024 bearing DIN and Notice No: ITBA/AST/S/156/2023-24/1063624804(1) issued by the Respondent No. 2 for the Assessment Year 2016-17 herein marked as Annexure-A4. v) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice of demand issued under section 156 of the Act dated 29.03.2024 bearing DIN and Notice No: ITBA/AST/S/156/2023-24/1063624808(1) issued by the Respondent No. 2 for the Assessment Year 2016-17 herein marked as Annexure-A5. vi) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the show cause notice for penalty u/s 271(1)(c) of the Act dated 29.03.2024 bearing DIN No. ITBA/PNL/S/271(1)(c)/2023-24/1063624868(1) issued by the Respondent No. 2 for the Assessment Year 2016-17 herein marked as Annexure-B1. vii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the show cause notice for penalty u/s 271(1)(c) of the Act dated 29.03.2024 bearing DIN No. ITBA/PNL/S/271(1)(c)/2023-24/1063624956(1) issued by the Respondent No. 2 for the Assessment Year 2016-17 herein marked as Annexure-B2. viii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the show cause - 4 - HC-KAR NC: 2025:KHC:36492 WP No. 13161 of 2024 notice for penalty u/s 271F of the Act dated 29.03.2024 bearing DIN No. ITBA/PNL/S/271F/2023-24/1063648392(1) Issued by the Respondent No. 2 for the Assessment Year 2016-17 herein marked as Annexure-B3. ix) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the show cause notice for penalty u/s 271(1)(b) of the Act dated 29.03.2024 bearing DIN No. ITBA/PNL/S/271(1)(b)/2023-24/1063648455(1) issued by the Respondent No. 2 for the Assessment Year 2016-17 herein marked as Annexure-B4. x) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the notice dated 29.03.2023 issued u/s 148 of the Act bearing DIN & Notice No. ITBA/AST/S/148_1/2022- 23/1050646381(1) by the Respondent No. 1 for the Assessment Year 2016-17 herein marked as Annexure-C1. xi) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the show cause notice issued u/s 148A(b) dated 17.02.2023 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022-23/1049857323(1) by the Respondent No. 2 for the Assessment Year 2016-17 herein marked as Annexure-C2. xii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the show cause notice issued u/s 148A(b) dated 01.03.2023 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022-23/1050298393(1) by the Respondent No. 2 for the Assessment Year 2016-17 herein marked as Annexure-C3. xiii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the order passed under Section 148A(d) dated 10.03.2023 bearing DIN & Notice No.ITBA/AST/F/148A/2022- 23/1050608268(1) by the Respondent No. 2 for the Assessment Year 2016-17 herein marked as Annexure-C4. - 5 - HC-KAR NC: 2025:KHC:36492 WP No. 13161 of 2024 xiv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Venkatesh G., learned counsel for the petitioner and Sri E.I.Sanmathi, learned counsel for the respondents. 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. - 6 - HC-KAR NC: 2025:KHC:36492 WP No. 13161 of 2024 (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 NVJ List No.: 1 Sl No.: 373