- 1 - HC-KAR NC: 2025:KHC:37900 WP No. 35439 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.35439 OF 2024 (T-IT) BETWEEN: SAMPYA ABDUL JABBAR SON OF SRI ISUBU, AGED ABOUT 60 YEARS, RESIDING AT NO.3-161, SAMPYA HOUSE, ARYAPU RURAL, DAKSHINA KANNADA DISTRICT – 574 210 …PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 1 PUTTUR, THE JURISDICTIONAL ASSESSING OFFICER, UNDER THE INCOME TAX ACT, 1961, INCOME TAX OFFICE, RADHIKA COMPLEX, COURT ROAD, PUTTUR - 574201 EMAIL PUTTUR.ITO1@INCOMETAX.GOV.IN 2. CHIEF COMMISSIONER OF INCOME TAX BENGLAURU-1, THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT, 1961, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU – 560 001. 3. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC) A CENTRE DESCRIBED UNDER SECTION 144B, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37900 WP No. 35439 of 2024 OF THE INCOME TAX ACT, 1961, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) 4. ASSESSMENT UNIT A UNIT CREATED UNDER SECTION 144B, OF THE INCOME TAX ACT, 1961, ROOM NO.401, 2ND FLOOR E RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER SUITABLE WRIT FOR QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE UNDER SECTION 148A(b) OF THE INCOME TAX ACT, 1961, DATED 24/01/2024, ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2017-18 WHICH BEARS THE DIN VIZ., ITBA/AST/F/148A(SCN)/2023- 24/1060088917(1) AND ENCLOSED AS ANNEXURE-B1 AND ETC THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:37900 WP No. 35439 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “a. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice u/s 148A(b) of the Income Tax Act, 1961, dated 24/01/2024, issued by the Respondent No. 1 for the Assessment Year 2017-18 which bears the DIN viz., ITBA/AST/F/148A(SCN)/2023-24/1060088917(1) and enclosed as Annexure B1. b. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order u/s 148A(d) of the Income Tax Act, 1961, dated 22/03/2024, Issued by the Respondent No. 1 for the Assessment Year 2017-18 which bears the DIN viz., ITBA/AST/F/148A/2023-24/1063147945(1) and enclosed as Annexure C. c. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice under section 148 of the Income Tax Act, 1961, dated 22/03/2024, issued by the Respondent No. 1 for the Assessment Year 2017-18 which bears the DIN viz., ITBA/AST/S/148_1/2023-24/1063150324(1) and enclosed as Annexure D1. d. Issue a writ of certiorari or any other suitable writ for quashing of the digitally singed and electronically communicated show cause notice under section 144 of the Income Tax Act, 1961 dated 17/10/2024 issued by the Respondent No. 4 for the Assessment Year 2017-18 which bears the DIN viz., ITBA/AST/F/144(SCN)(F)/2024- 25/1069722515(1) and enclosed as Annexure J1. - 4 - HC-KAR NC: 2025:KHC:37900 WP No. 35439 of 2024 e. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to COSTS OF THIS PETITION.” 2. Heard Sri Shreehari, learned counsel for the petitioner and Sri M. Thirumalesh, 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. (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court - 5 - HC-KAR NC: 2025:KHC:37900 WP No. 35439 of 2024 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.: 412