- 1 - HC-KAR NC: 2025:KHC:38247 WP No. 25386 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.25386 OF 2025 (T-IT) BETWEEN: MR. NAGARAJ PRAKASH AGED ABOUT 47 YEARS, S/O NAGARAJ, RESIDING AT E-43/1, 2ND MAIN ROAD, NEAR SAI BABA TEMPLE, RANGANATHAPUR, BASAVESHWARANAGAR, BANGALORE – 560 079. ALSO AT, NO.660, 3RD CROSS, 2ND MAIN, SYNDICATE BANK COLONY, RANGANATHAPURA, KAMAKSHIPALYA, BANGALORE – 560 079. …PETITIONER (BY SRI. SANDEEP HUILGOL., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 6(2)(1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE – 560 095. 2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA REGION, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38247 WP No. 25386 of 2025 GROUND FLOOR, CR BUILDING, NO.1 QUEENS ROAD, BENGALURU – 560 001. 3. THE ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110 003 4. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, ROOM NO.245-A NORTH BLOCK, NEW DELHI – 110 001. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED NOTICE DATED 13.03.2023 BEARING DIN AND NOTICE NO.ITBA/AST/S/148_1/2022-23/1050665228(1) ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148 OF THE INCOME TAX ACT, 1961, FOR ASSESSMENT YEAR 2016-17 (ANNEXURE-A) AND ETC THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38247 WP No. 25386 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “i. Quashing the impugned notice dated 13.03.2023 bearing DIN and Notice No. ITBA/AST/S/148_1/2022-23/1050665228(1) issued by the 1st Respondent under Section 148 of the Income-tax Act, 1961, for assessment year 2016- 17 (Annexure 'A') ii Quashing the impugned order dated 11.03.2023 bearing DIN and Notice No. ITBA/AST/F/148A/2022-23/1050641660(1) passed by the 1st Respondent under Section 148A(d) of the Income-tax Act, 1961, for the assessment year 2016-17 (Annexure 'A-1') iii Quashing the impugned assessment order dated 09.03.2024 bearing DIN No. ITBA/AST/S/147/2023-24/1062286973(1) passed by the 3rd Respondent under Section 147 read with Section 144 of the Income-tax Act, 1961 for the assessment year 2016-17 (Annexure 'B') iv. Quashing the impugned computation sheet dated 09.03.2024 bearing DIN and Document No. ITBA/AST/S/114/2023-24/1062287046(1) issued by the 3rd Respondent for the assessment year 2016-17 (Annexure 'B-1'); v. Quashing the impugned demand notice dated 09.03.2024 bearing DIN and Notice No. ITBA/AST/S/156/2023-24/1062287010(1) issued by the 3rd Respondent under Section 156 of the Income-tax Act, 1961 for the assessment year 2016-17 (Annexure 'B-2'); - 4 - HC-KAR NC: 2025:KHC:38247 WP No. 25386 of 2025 vi. Quashing the impugned penalty order dated 11.09.2024 bearing DIN No. ITBA/PNL/F/271(1)(b)/2024- 25/1068581899(1) passed by the 3rd Respondent under Section 271(1)(b) of the Income-tax Act, 1961 for the assessment year 2016-17 (Annexure 'C') vii. Quashing the impugned computation sheet dated 11.09.2024 bearing DIN No. ITBA/PNL/F/271(1)(b)/20 23-24/1062287028(1) issued by the 3rd Respondent under Section 271(1)(b) of the Income-tax Act, 1961 for the assessment year 2016-17 (Annexure 'C-1') viii. Quashing the Impugned Demand notice dated 11.09.2024 bearing DIN No. ITBA/PNL/S/156/2024-25/1068574843(1) issued by the 3rd Respondent under Section 271(1)(b) of the Income-tax Act, 1961 for the assessment year 2016-17 (Annexure 'C-2') ix. Quashing the impugned penalty order dated 11.09.2024 bearing DIN No. ITBA/PNL/F/271F/2024-25/1068580462(1) passed by the 3rd Respondent under Section 271F of the Income-tax Act, 1961 for the assessment year 2016-17 (Annexure 'D'); x. Quashing the impugned computation sheet dated 11.09.2024 bearing DIN No. ITBA/PNL/S/271F/2023-24/1062287031(1) Issued by the 3rd Respondent under Section 271F of the Income-tax Act, 1961 for the assessment year 2016-17 (Annexure 'D-1'); xi. Quashing the impugned Demand notice dated 11.09.2024 bearing DIN No. ITBA/PNL/S/156/2024-25/1068573304(1) issued by the 3rd Respondent under Section 271F of the Income-tax Act, 1961 for the assessment year 2016-17 (Annexure 'D-2'); xii. Quashing the impugned penalty order dated 17.09.2024 bearing DIN No. ITBA/PNL/F/271(1)(c)/2024-25/1068816473(1) - 5 - HC-KAR NC: 2025:KHC:38247 WP No. 25386 of 2025 passed by the 3rd Respondent under Section 271(1)(c) of the Income-tax Act, 1961 for the assessment year 2016-17 (Annexure 'E') xiii. Quashing the impugned computation sheet dated 17.09.2024 bearing DIN No. ITBA/PNL/S/271(1)(c)/20 23-24/1062287029(1) Issued by the 3rd Respondent under Section 271(1)(c) of the Income-tax Act, 1961 for the assessment year 2016-17 (Annexure 'E-1'); xiv. Quashing the Impugned Demand notice dated 17.09.2024 bearing DIN No. ITBA/PNL/S/156/2024-25/1068789020(1) issued by the 3rd Respondent under Section 271(1)(c) of the Income-tax Act, 1961 for the assessment year 2016-17 (Annexure 'E-2'); xv. Quashing the impugned Letter of Recovery dated 22.01.2025 bearing DIN and Letter No. ITBA/COM/F/17/2024-25/1072428056(1) issued by the 1st Respondent under the relevant provisions of the Income-tax Act, 1961 for the Assessment Year 2016-17 (Annexure ‘T’); and xvi. Pass such other or further order as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the Interests of justice and equity.” 2. Heard Sri Sandeep Huilgol, learned counsel for the petitioner 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 - 6 - HC-KAR NC: 2025:KHC:38247 WP No. 25386 of 2025 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 - 7 - HC-KAR NC: 2025:KHC:38247 WP No. 25386 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 157