- 1 - HC-KAR NC: 2025:KHC:34235 WP No. 12838 of 2023 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. 12838 OF 2023 (T-IT) BETWEEN: 1. M/S S V AND SONS, REPRESENTED BY ITS PARTNER SRI. K.N. MURALI, S/O SRI. NARAYANAPPA, AGED ABOUT 40 YEARS, No.83/2, 3RD MAIN, APMC YARD, YESHWANTHPUR, BENGALURU - 560 022. PRESENTLY AT DOOR No.27, KUMARASWAMY MUDALIYAR LAYOUT, BANGARAPET- 563 114. PAN:ABPFS2908D. …PETITIONER (BY SRI. ANNAMALAI S.,ADVOCATE) AND: 1. CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI -110 002. REPRESENTED HEREIN BY ITS CHAIRPERSON. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, REP. BY ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME - TAX/INCOME-TAX OFFICER, Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:34235 WP No. 12838 of 2023 INCOME -TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM No.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI -110 003. 3. THE INCOME TAX OFFICER, WARD 6(2)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-1, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ASSESSMENT ORDER PASSED UNDER SECTION 147 RWS 144 RWS 144B OF THE ACT DATED 08/05/2023 BEARING DIN AND NOTICE NO ITBA/AST/S/147/2023-24/1052661796(1) ISSUED BY THE R2 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE - A1; QUASHING THE COMPUTATION SHEET DATED 08/05/2023 BEARING DIN AND NOTICE NO. ITBA/AST/S/215/2023-24/1052661844(1) ISSUED BY THE R2 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE -A2 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:34235 WP No. 12838 of 2023 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed under section 147 rws 144 rws 144B of the Act dated 08/05/2023 bearing DIN & Notice No.ITBA/AST/S/147/2023-24/1052661796(1) issued by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 08/05/2023 bearing DIN & Notice No. ITBA/AST/S/215/2023-24/1052661844 (1) issued by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 08/05/2023 issued under section 156 of the Act bearing DIN & Notice No.ITBA/AST/S/156/ 2023-24/1052661862(1) issued by the Respondent no. 2 for the assessment year 2017-18 herein marked as Annexure А3. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 08/05/2023 issued under section 274 rws 271AAC(1) of the Act bearing DIN & Notice No. ITBA/PNL/S/271AAC(1)/2023-24/1052661906(1) issued by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure A4. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 08/05/2023 issued under section 274 rws - 4 - HC-KAR NC: 2025:KHC:34235 WP No. 12838 of 2023 271B of the Act bearing DIN & Notice No. ITBA/PNL/S/271B/2023-24/1052661907(1) issued by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure - A5. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 08/05/2023 issued under section 274 rws 272A(1)(d) of the Act bearing DIN & Notice No. ITBA/PNL/S/272A(1)(d)_FL/2023- 24/1052641599(1) issued by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure A6. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 18/05/2022 issued under section 148A(b) of the Act bearing DIN & Notice No. ITBA/COM/F/17/2022-23/1043065121(1) issued by the Respondent No. 3 for the assessment year 2017-18 herein marked as Annexure B1. viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under Section 148A(d) of the Act dated 15/07/2022 bearing DIN & Notice No. ITBA/COM/M/17/2022- 23/1043914172(1) issued by the Respondent No. 3 for the assessment year 2017-18 herein marked as Annexure - B2. ix) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 20/07/2022 issued under section 148 of the Act bearing DIN & Notice No. ITBA/AST/M/148_1/2022- 23/1043964656(1) issued by the Respondent No. 3 for the assessment year 2017-18 herein marked as Annexure B3. x) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 30/06/2021 issued under section 148 of the Act bearing DIN & Notice No.ITBA/AST/S/148/2021- 22/1033881634(1) issued by the Respondent No. 3 for the assessment year 2017-18 herein marked as Annexure - B4. - 5 - HC-KAR NC: 2025:KHC:34235 WP No. 12838 of 2023 xi) Quashing the impugned Instruction bearing No.1/2022 dated 11.05.2022 issued by the Respondent No.1 (Annexure-C) to the extent that the same purports to give power to the Respondent No. 4 to grant approval for issue of notice u/s 148 of the Act beyond a period of 3 years from the end of the relevant assessment year without having regard to the jurisdictional conditions set out under Section 151(i) of the Act. xii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri.Annamalai S, learned counsel for the petitioner, Sri.Sushal Tiwari, 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: - 6 - HC-KAR NC: 2025:KHC:34235 WP No. 12838 of 2023 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 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE CBC List No.: 1 Sl No.: 344 ct.sm