- 1 - HC-KAR NC: 2025:KHC:38245 WP No. 25305 of 2025 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.25305 OF 2025 (T-IT) BETWEEN: P. S. SANTOSH KUMAR HUF, PAN NO.AANHP 9428 C ADDRESS NO.10/2, 60 FT ROAD, 3RD MAIN ROAD, SAMPIGE LAYOUT, BANGALORE, KARNATAKA - 560 079, REPRESENTED BY ITS KARTHA MR. P S SANTOSH KUMAR, S/O P SHANMUGAM, AGED ABOUT 48 YEARS, …PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI, ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD - 6(2)(1), BANGALORE, BMTC BUILDING, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORMANGALA, BENGALURU - 560 095. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE - 1, C R BUILDING, QUEENS ROAD, BENGALURU - 560 001. 3. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38245 WP No. 25305 of 2025 THE NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, DELHI - 110 001. …RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI, QUASHING THE IMPUGNED ASSESSMENT ORDER DATED 10/03/2023, UNDER SECTION 147 R.W.S 144 R.W.S 144B OF THE INCOME TAX ACT, 1961, BEARING DIN & NOTICE NO.ITBA/AST/S/147/2022- 23/1050587204(1) ALONG WITH COMPUTATION SHEET DATED 10/03/2023, BEARING DIN & NOTICE NO.ITBA/AST/S/183/2022-23/1050587311(1) AND NOTICE OF DEMAND DATED 10/03/2023, UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, BEARING DIN & NOTICE NO.ITBA/AST/S/156/2022-23/1050587293(1), PASSED BY THE RESPONDENT AUTHORITY NO.3 - THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, PERTAINING TO ASSESSMENT YEAR 2018-19, VIDE ANNEXURE: A, A-1 & A-2 RESPECTIVELY AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38245 WP No. 25305 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “A. To issue a WRIT of CERTIORARI, quashing the impugned Assessment Order Dated: 10/03/2023, under Sec. 147 r.w.s 144 r.w.s 144B of the Income Tax Act, 1961, bearing DIN & Notice No: ITBA/AST/S/147/2022-23/1050587204(1) along with Computation Sheet Dated: 10/03/2023, bearing DIN & Notice No: ITBA/AST/S/183/2022- 23/1050587311(1) and Notice of Demand Dated: 10/03/2023, under Sec. 156 of the Income Tax Act, 1961, bearing DIN & Notice No: ITBA/AST/S/156/2022-23/1050587293(1), passed by the Respondent Authority No.3 - The Assessment Unit, Income Tax Department, pertaining to Assessment Year 2018-19, vide Annexure: A, A-1 & A-2 respectively; and B. To issue a WRIT of CERTIORARI, quashing the impugned Penalty Order Dated: 30/06/2023, under Sec. 272A(1)(d) of the Income Tax Act, 1961, bearing DIN & Notice No: ITBA/PNL/F/272A(1)(d)/2023-24/1054067963(1) along with Computation Sheet Dated: 30/06/2023, bearing DIN & Notice No.ITBA/PNL/S/272A(1)(d)/2022-23/1048326032(1) and Notice of Demand Dated: 30/06/2023, under Sec. 156 of the Income Tax Act, 1961, bearing DIN & Notice No:ITBA/PNL/S/156/2023- 24/1054067897(1); passed by the Respondent Authority No. 3 - The Assessment Unit, Income Tax Department, pertaining to Assessment Year 2018-19, vide Annexure: B, B-1 & B-2 respectively; and - 4 - HC-KAR NC: 2025:KHC:38245 WP No. 25305 of 2025 C. To issue a WRIT of CERTIORARI, quashing the impugned Penalty Order Dated: 25/09/2023, under Sec. 271AAC(1) of the Income Tax Act, 1961, bearing DIN & Notice No: ITBA/PNL/F/271AAC(1)/2023-24/1056524884(1) along with Computation Sheet Dated: 25/09/2023, bearing DIN & Notice No: ITBA/PNL/S/271AAC(1)/2022-23/1050587392(1) and Notice of Demand Dated: 25/09/2023, under Sec. 156 of the Income Tax Act, 1961, bearing DIN & Notice No:ITBA/PNL/S/156/2023-24/1056524792(1); passed by the Respondent Authority No.3 - The Assessment Unit, Income Tax Department, pertaining to Assessment Year 2018-19, vide Annexure: C, C1 & C-2 respectively; and D. To issue a WRIT of CERTIORARI, quashing the impugned Notice Dated: 31/03/2022, bearing DIN & Notice No: ITBA/AST/S/148_1/2021- 22/1042329025(1), under Sec. 148 of the Income Tax Act, 1961, issued by the Income Tax Officer, Ward 6(2)(1), Bangalore, in respect of the petitioner, pertaining to Assessment Year 2018-19, Vide ANNEXURE F, and E. To issue a WRIT of CERTIORARI, quashing the impugned order dated: 31/03/2022, vide DIN No. ITBA/AST/F/148A/2021-22/1042248619(1), under Sec. 148A(d) of the Income Tax Act, 1961, passed by the Income Tax Officer, Ward - 6(2)(1), Bangalore, in respect of the petitioner, pertaining to Assessment Year 2018-19, Vide ANNEXURE E, and F. To issue a WRIT of CERTIORARI, quashing the impugned Show Cause Notice dated: 12/03/2022, vide DIN No. ITBA/AST/F/148A(SCN)/2021- 22/1040635183(1), under Sec. 148A(b) of the Income Tax Act, 1961, issued by the Income Tax Officer, Ward - 6(2)(1), Bangalore, in respect of the petitioner, pertaining to Assessment Year 2018-19, Vide ANNEXURE D, and G. To pass any such other Writ, Order or Direction as this Hon'ble court might deem fit to be issued in the - 5 - HC-KAR NC: 2025:KHC:38245 WP No. 25305 of 2025 fact and circumstances of the case in the interest of justice and equity.” 2. Heard Sri.Rajeev Channappa Nulvi, learned counsel for the petitioner, Sri.Y.V.Ravi Raj and Sri.M.Dilip, learned counsels 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: 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. - 6 - HC-KAR NC: 2025:KHC:38245 WP No. 25305 of 2025 (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.: 156