- 1 - HC-KAR NC: 2025:KHC:35673 WP No. 22011 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. 22011 OF 2024 (T-IT) BETWEEN: MOTHER THERESA EDUCATION SOCIETY, REPRESENTED BY ITS SECRETARY SRI M.SRIKRISHNA , ANTHARAGANGE ROAD, KOLAR - 563 101. …PETITIONER (BY SRI. RAMA MURTHY R, ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD -1, NEW EXTENSION, KOLAR-563 101. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NEW DELHI - 110 001. …RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:35673 WP No. 22011 of 2024 QUASHING THE NOTICES DATED 17.02.2023 ISSUED U/S 148A(b) OF THE ACT (ANNEXURES-C AND C-1) [ITBA/AST/F/148A(SCN)/2022-23/1049868299(1) & ITBA/AST/F/148A(SCN)/2022-23/1050564498(1)] DATED 09.03.2023 ISSUED FOR THE ASSESSMENT YEAR 2016-2017 BY THE 1ST RESPONDENT; QUASHING THE ORDER DATED 27.03.2023 MADE U/S 148A(d) OF THE ACT, FOR THE ASSESSMENT YEAR 2016-2017 (ANNEXURE-D) (ITBA/AST/F/148A/2022-23/1051383896(1)) PASSED BY THE 1ST RESPONDENT; QUASHING THE NOTICE ISSUED U/S.148 OF THE ACT DATED 27.03.2024 FOR THE ASSESSMENT YEAR 2016-2017 (ANNEXURE-E) [ITBA/AST/S/148_1/2022- 23/1051384666(1)] ISSUED BY THE 1ST RESPONDENT; QUASHING THE ORDER PASSED U/S 147 R.W.S 144 R.W.S 144B OF THE ACT DATED 21.02.2024 FOR THE ASSESSMENT YEAR 2016-2017 (ANNEXURE-G) [ITBA/AST/S/147/2023- 24/1061275140(1) PASSED BY THE 2ND RESPONDENT AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:35673 WP No. 22011 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “А. 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 Notices dated 17.02.2023 & 09.03.2023 issued u/s 148A(b) of the Act (Annexure-C & C-1) [ITBA/AST/F/148A(SCN)/2022- 23/1049868299(1) & ITBA/AST/F/148A(SCN)/2022- 23/1050564498(1)] issued for the assessment year 2016-2017 by the 1st Respondent; and B. 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 order dated 27.03.2023 made u/s 148A(d) of the Act, for the assessment year 2016-2017 (Annexure-D) [ITBA/AST/F/148A/2022- 23/1051383896(1)] passed by the 1st Respondent; and C. 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.148 of the Act dated 27.03.2024 for the assessment year 2016- 2017 (Annexure-E) [ITBA/AST/S/148_1/2022- 23/1051384666(1)] issued by the 1st Respondent; and D. 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 order passed u/s 147 r.w.s 144 r.w.s 144B of the Act dated 21.02.2024 for the assessment Year 2016-2017 (Annexure-G) [ITBA/AST/S/147/2023-24/1061275140(1) passed by the 2nd Respondent; and - 4 - HC-KAR NC: 2025:KHC:35673 WP No. 22011 of 2024 E. 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 Penalty Order passed u/s 271(1)(b) of the Act dated 24.04.2024 for the assessment year 2016-2017 (Annexure-H) [ITBA/PNL/F/271(1)(b)/2024-25/1064313134(1)] passed by the 2nd Respondent; and . F. 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 Penalty Order passed u/s 271(1)(b) of the Act dated 12.06.2024 for the assessment year 2016-2017 (Annexure-H-1) [ITBA/PNL/F/271(1)(b)/2024-25/1065596996(1)] passed by the 2nd Respondent; and G. 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 Penalty Order passed u/s 271(1)(c) of the Act dated 14.06.2024 for the assessment year 2016-2017 (Annexure-H-2) [ITBA/PNL/F/271(1)(c)/2024-25/1065641292(1)] passed by the 2nd Respondent; and H. 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.Rama Murthy R, learned counsel for the petitioner, Sri.Sushal Tiwari, 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 - 5 - HC-KAR NC: 2025:KHC:35673 WP No. 22011 of 2024 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 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 - 6 - HC-KAR NC: 2025:KHC:35673 WP No. 22011 of 2024 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE CBC List No.: 1 Sl No.: 391