- 1 - HC-KAR NC: 2025:KHC:38244 WP No. 25425 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.25425 OF 2025 (T-IT) BETWEEN: HULLUKUNTE VIRUPAKSHAN VIKRAM, REPRESENTED BY GENERAL POWER OF ATTORNEY HOLDER H B VIRUPAKSHAN, AGED ABOUT 74 YEARS, 22, BASAWESHWARA KRUPA, 1ST CROSS, 1ST MAIN, HOSAKEREHALLI, BSK 3RD STAGE, BANGALORE – 560 085, KARNATAKA. [SENIOR CITIZENSHIP BENEFIT NOT CLAIMED] …PETITIONER (BY SRI. MADHUSUDHAN U A., ADVOCATE) AND: 1. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD 2(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU, KARNATAKA – 560 095. 2. THE INCOME TAX OFFICER, WARD 7(2)(5), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38244 WP No. 25425 of 2025 KORAMANGALA, BENGALURU, KARNATAKA – 560 095. 3. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. 4. THE PRINICIPAL CHIEF COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU, KARNATAKA - 560 001. …RESPONDENTS (BY SRI. SUSHAL TIWARI., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ASSESSMENT ORDER DATED 30.04.2024 PASSED UNDER SECTION 147 R.W.S 144 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.1 BEARING DIN NO.ITBA/AST/S/147/2024- 25/1064463883(1) HEREIN MARKED AS ANNEXURE-A1 AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38244 WP No. 25425 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 30.04.2024 passed under section 147 r.w.s 144 of the Act for the Assessment Year 2016- 17 by the Respondent No.1 bearing DIN No.ITBA/AST/S/147/2024-25/1064463883(1) herein marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 30.04.2024 for the Assessment Year 2016-17 issued by the Respondent No.1 bearing DIN & Document No.ITBA/AST/S/114/2024- 25/1064463969(1) herein marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under section 156 of the Act dated 30.04.2024 for the Assessment Year 2016-17 by the Respondent No.1 bearing DIN & Notice No.ITBA/AST/S/156/2024-25/1064463965(1) herein marked as Annexure - АЗ. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 02.10.2024 passed under section 271F of the Act for the Assessment Year 2016-17 by the Respondent No.1 bearing DIN No. ITBA/PNL/F/271F/2024-25/1069360677(1) herein marked as Annexure - A4. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation - 4 - HC-KAR NC: 2025:KHC:38244 WP No. 25425 of 2025 sheet dated 02.10.2024 pertaining to penalty levied under section 271F of the Act for the Assessment Year 2016-17 issued by the Respondent No.1 bearing DIN No. 2024201640419276400T herein marked as Annexure - A5. f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 02.10.2024 issued under section 156 of the Act pertaining to penalty levied under section 271F of the Act by the Respondent No.1 for the Assessment Year 2016-17 bearing DIN & Notice No. ITBA/PNL/S/156/2024-25/1069360622(1) herein marked as Annexure - A6. g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 11.10.2024 passed under section 271(1)(b) of the Act for the Assessment Year 2016-17 by the Respondent No.1 bearing DIN No.ITBA/PNL/F/271(1)(b)/2024-25/1069616670(1) herein marked as Annexure - A7. h) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 11.10.2024 pertaining to penalty levied under section 271(1)(b) of the Act for the Assessment Year 2016-17 issued by the Respondent No.1 bearing DIN No. 2024201640419304481T herein marked as Annexure - A8. i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 11.10.2024 issued under section 156 of the Act pertaining to penalty levied under section 271(1)(b) of the Act for the Assessment Year 2016- 17 by the Respondent No.1 bearing DIN & Notice No.ITBA/PNL/S/156/2024-25/1069616642(1) herein marked as Annexure-A9. j) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 11.10.2024 passed under section 271(1)(c) of the Act for the Assessment Year 2016-17 by the - 5 - HC-KAR NC: 2025:KHC:38244 WP No. 25425 of 2025 Respondent No.1 bearing DIN No. ITBA/PNL/F/271(1)(c)/2024-25/1069616672(1) herein marked as Annexure - A10. k) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 11.10.2024 pertaining to penalty levied under section 271(1)(c) of the Act for the Assessment Year 2016-17 issued by the Respondent No.1 bearing DIN No. 2024201640419304492T herein marked as Annexure - A11. l) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 11.10.2024 issued under section 156 of the Act pertaining to penalty levied under section 271(1)(c) of the Act for the Assessment Year 2016- 17 by the Respondent No.1 bearing DIN & Notice No.ITBA/PNL/S/156/2024-25/1069616654(1) herein marked as Annexure - A12. m) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 08.03.2023 issued under section 148A(b) of the Act for the Assessment Year 2016-17 by the Respondent No.2 bearing DIN & Notice No.ITBA/AST/F/148A(SCN)/2022-23/ 1050505907(1) herein marked as Annexure - B1. n) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 17.03.2023 issued under section 148A(b) of the Act for the Assessment Year 2016-17 by the Respondent No.2 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022-23/1050897955(1) herein marked as Annexure - B2. o) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 28.03.2023 passed under section 148A(d) of the Act for the Assessment Year 2016-17 by the Respondent No.2 bearing DIN & Order No. ITBA/AST/F/148A/2022-23/1051488197(1) herein marked as Annexure - B3. - 6 - HC-KAR NC: 2025:KHC:38244 WP No. 25425 of 2025 p) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 28.03.2023 issued under section 148 of the Act for the Assessment Year 2016-17 by the Respondent No.2 bearing DIN & Notice No.ITBA/AST/S/148_1/2022-23/1051506318(1) herein marked as Annexure - B4. q) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri.Madhusudhan U.A, learned counsel for the petitioner and 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: - 7 - HC-KAR NC: 2025:KHC:38244 WP No. 25425 of 2025 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.: 158