- 1 - HC-KAR NC: 2025:KHC:37382 WP No. 12770 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 12770 OF 2023 (T-IT) BETWEEN: SRI. RAGHUNANDAN GANGAPPA (AGED ABOUT 41 YEARS, S/O. SRI. N GANGAPPA) VILLA NO. 147, ADARSH PALM RETREAT DEVARABISANAHALLI, BELLANDUR BENGALURU - 560 103 …PETITIONER (BY SRI. K.K. CHYTHANYA, LEARNED SR. COUNSEL FOR SRI. TATA KRISHNA, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 1 AND TPS AAYAKAR BHAVAN, UDUPI, MALPE ROAD, AADIUDUPI, AMBALAPADI (PO) UDUPI - 576 103 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37382 WP No. 12770 of 2023 2. THE ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE 9REPRESENTED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX, MANGALORE) C.R.BUILDING, NANDI GUDDA ROAD, ATTAVARA MANGALURU - 5750 01 3. CENTRAL BOARD OF DIRECT TAXES MINISTRY OF FINANCE, GOVERNEMTN OF INDIA, NORTH BLOCK, NEW DELHI - 110 002 …RESPONDENTS (BY SRI. E.I SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTILCES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE INSTRUCTION NO 1/2022 DATED 11/05/2022 BEARING F NO 279/MISC/M-51/2022-ITJ ISSUED BY THE R1 ENCLOSED AS ANNEXURE-A THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:37382 WP No. 12770 of 2023 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “(A) Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or bearing F.No. 279/Misc/M-51/2022-IT)] issued by the First otherwise, the Instruction No. 1/2022, dated 11.05.2022 Respondent, enclosed as Annexure A; (B) Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the impugned Re-Assessment Order bearing DIN ITBA/AST/S/147/2023- 24/1053281752(1) passed by Second Respondent under 147 r.w.s. 144B of the IT Act, dated 29.05.2023 for the impugned AY 2016-17, enclosed as Annexure B; (C) Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari/or otherwise, the impugned Demand Notice bearing DIN ITBA/AST/S/156/2023- 24/1053281857(1), issued by the Second Respondent under section 156 of the IT Act, dated 29.05.2023 for the impugned AY 2016-17, enclosed as Annexure C1; (D) Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the impugned Demand Notice bearing DIN ITBA/AST/S/156/2023- 24/1053281862(1), issued by the Second Respondent under section 156 of the IT Act, dated 29.05.2023 for the impugned AY 2016-17, enclosed as Annexure C2; - 4 - HC-KAR NC: 2025:KHC:37382 WP No. 12770 of 2023 (E) Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the impugned penalty notice bearing DIN ITBA/PNL/S/271(1)(c)/2023- 24/1053281791(1) issued by Second Respondent under section 274 r.w.s 271(1)(c) of the IT Act, dated 29.05.2023 enclosed as Annexure D1; (F) Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the impugned penalty notice bearing DIN ITBA/PNL/S/271(1)(c)/2023- 24/1053281805(1) issued by Second Respondent under section 274 r.w.s 271(1)(c) of the IT Act, dated 29.05.2023 enclosed as Annexure D2; And (G) Grant such other reliefs as this Honourable High Court may think fit including the costs of this writ petition." 2. Heard Shri K.K. Chythanya, learned Senior counsel appearing for the petitioner and Shri E.I. Sanmathi, learned counsel appearing 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 - 5 - HC-KAR NC: 2025:KHC:37382 WP No. 12770 of 2023 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 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 JY List No.: 1 Sl No.: 0