- 1 - HC-KAR NC: 2025:KHC:39439 WP No. 19127 of 2022 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. 19127 OF 2022 (T-IT) BETWEEN: GOVINDAPPA MURUGESH AGED ABOUT 44 YEARS 169, RAMPURA VIRGONAGAR POST, BENGALURU – 560 049. …PETITIONER (BY MS. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, ROOM NO.401, 2ND FLOOR, E-RAMP JAWAHARLALA NEHRU STADIUM DELHI – 110 003. 2. INCOME TAX OFFICER WARD 4(2)(1) BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX-2 BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39439 WP No. 19127 of 2022 BENGALURU – 560 095. …RESPONDENTS (BY SRI Y.V.RAVI RAJ, AND SRI M.DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT PROCEEDINGS INITIATED UNDER SECTION 147 OF THE ACT PRIOR TO ITS SUBSTITUTION VIDE FINANCE ACT 2021 AND PENDING AS ON 31.3.2021 VIDE ANNEXURE-A CANNOT BE CONTINUED PURSUANT TO COMING INTO EFFECT OF THE SUBSTITUTED SECTION 147 OF THE ACT FROM 01.04.2021; QUASH THE ASSESSMENT ORDER DTD.1.3.2022 BEARING DIN NO.ITBA/AST/S/147/2021-22/1040229997(1) ANNEXURE-C PASSED BY THE R-1 UNDER SECTION 147 READ WITH SECTION 144 READ WITH SECTION 144B OF THE ACT FOR THE ASSESSMENT YEAR 2014-15; QUASH THE NOTICE OF DEMAND DTD.1.3.2022 BEARING DIN NO.ITBA/AST/S/156/2021- 22/1040230031(1) ANNEXURE-D ISSUED BY THE R-1 UNDER SECTION 156 OF THE ACT FOR THE ASSESSMENT YEAR 2014- 15; QUASH THE PENALTY NOTICE DTD.1.3.2022 BEARING DIN NO.ITBA/PNL/F/271(1)(b)/2021-22/1040230037(1) ANNEXURE-E ISSUED BY THE R-1 UNDER SECTION 274 READ WITH SECTION 271(1)(b) OF TH ACT FOR THE ASSESSMENT YEAR 2014-15; QUASH THE PENALTY NOTICE DTD.1.3.2022 BEARING DIN NO.ITBA/PNL/S/271(1)(c)/2021- 22/1040230038(1) ANNEXURE-F ISSUED BY THE R-1 UNDER SECTION 274 READ WITH SECTION 271(1) (c) OF THE ACT FOR THE ASSESSMENT YEAR 2014-15; QUASH THE PENALTY - 3 - HC-KAR NC: 2025:KHC:39439 WP No. 19127 of 2022 NOTICE DTD 01.03.2022 BEARING DIN NO.ITBA/PNL/S/271F/2021-22/1040230043(1) (ANNEXURE-G) ISSUED BY THE R1 U/S 274 R/W SECTION 271F OF THE ACT FOR THE ASSESSMENT YEAR 2014-15. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/S/148/2020- 21/1032009057(1) dated 31.03.2021, ITBA/AST/F/144(SCN)/2021-22/1039741517(1) dated 15.02.2022, ITBA/AST/S/156/2021-22/1040230031(1) dated 01.03.2022, ITBA/PNL/F/271(1)(b)/2021-22/1040230037(1) dated 01.03.2022, ITBA/PNL/S/271(1)(c)/2021- 22/1040230038(1) dated 01.03.2022, ITBA/PNL/S/271F/2021- 22/1040230043(1) dated 01.03.2022 and order No.ITBA/AST/S/147/2021-22/1040229997(1) dated 01.03.2022 passed by the respondents – Revenue under - 4 - HC-KAR NC: 2025:KHC:39439 WP No. 19127 of 2022 Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Ms. Tanmayee Rajkumar, learned counsel for the petitioner and Sri Y.V.Raviraj and Sri M. Dilip, 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 notices bearing No. ITBA/AST/S/148/2020-21/1032009057(1) dated 31.03.2021, ITBA/AST/F/144(SCN)/2021- 22/1039741517(1) dated 15.02.2022, ITBA/AST/S/156/2021-22/1040230031(1) dated 01.03.2022, ITBA/PNL/F/271(1)(b)/2021- - 5 - HC-KAR NC: 2025:KHC:39439 WP No. 19127 of 2022 22/1040230037(1) dated 01.03.2022, ITBA/PNL/S/271(1)(c)/2021-22/1040230038(1) dated 01.03.2022 and ITBA/PNL/S/271F/2021- 22/1040230043(1) dated 01.03.2022 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 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 301