- 1 - HC-KAR NC: 2025:KHC:37107 WP No. 26200 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 26200 OF 2025 (T-IT) BETWEEN: KOLARAMMA SILK KHADI GRAMODYOG SANGHA REPRESENTED BY ITS SECRETARY SRI SRINIVAS. V NO.01, SINGONDANAHALLI, BEGLIHOSAHALLI POST, KOLAR TALUK-563 101 KOLAR DISTRICT REGISTERED UNDER KARNATAKA SOCITIES ACT 1954. …PETITIONER (BY SRI. R. CHANDRASHEKAR AND KASHINATH KALMATH, ADVOCATES FOR SRI. RAMA MURTHY R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD -1, NEW EXTENSION, KOLAR-563 101. 2. ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:37107 WP No. 26200 of 2025 DELHI-110 001. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA IS PRAYING TO THE PETITIONER HUMBLY PRAY THIS HON’BLE COURT MAY BE PLEASED TO ISSUE A WRIT OF CERTIORARI OR IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED U/S.148A(B) OF THE ACT DATED 12.02.2024 FOR YEAR 2020-21 (ANNEXURE -D ITBA/AST/F/148A(SCN)/2023- 24/1060785952(1)) BY THE 1ST RESPONDENT 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: “A. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing: i) the notice issued u/s.148A(b) of the Act dated 12.02.2024 for 2020-21 year (Annexure D) ITBA/AST/F/148A(SCN)/2023-24/10607859 52(1)] by the 1st Respondent; ii) the order dated 25.03.2024 made u/s 148A(d) of the Act, for the assessment year 2020-21 (Annexure E) [ITBA/AST/F/148A/2023- 24/1063329255(1)] by the 1st Respondent; iii) the notice issued u/s.148 of the Act dated 25.03.2024 assessment for the year 2020-21 - 3 - HC-KAR NC: 2025:KHC:37107 WP No. 26200 of 2025 (Annexure-F) [ITBA/AST/S/148_1/2023-24/ 1063329758(1)] by the 1st Respondent; iv) the order dated 15.01.2025 made u/s 147 r.w.s 144B of the Act, for the assessment year 2020-21 (Annexure G) [ITBA/AST/S/147/2024- 25/1072206059(1)] by the 2nd Respondent; v) the order dated 17.07.2025 made u/s 271B of the Act, for the assessment year 2020-21 (Annexure - H) ITBA/PNL/F/271B/2025- 26/1078624124(1)] by the 2nd Respondent; vi) the order dated 24.07.2025 made u/s 270A of the Act, for the assessment year 2020-21 (Annexure – H-1) [ITBA/PNL/F/270A/2025 – 26/1078870994 (1)] by the 2nd Respondent; B. This Hon'ble Court may be pleased to issue such other relief or reliefs as this Hon'ble Court deems fit, in the interest of justice, in the Petitioner's case.” 2. Heard Sri R. Chandrasekhar and Sri Kashinath Kalmath, learned counsel for Sri Rama Murthy R., 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 - HC-KAR NC: 2025:KHC:37107 WP No. 26200 of 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 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ/List No.: 1 Sl No.: 127