- 1 - HC-KAR NC: 2025:KHC:34303 WP No. 17503 of 2023 C/W WP No. 17332 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. 17503 OF 2023 (T-IT) C/W WRIT PETITION NO. 17332 OF 2023 (T-IT) IN WP No. 17503/2023 BETWEEN: 1. K SATHISH SON OF SRI KRISHNA REDDY AGED ABOUT 48 YEARS NO. 101 PROPRIETOR OF SATISH FOULTRY FARM CHANDAPURA, HOSUR MAIN ROAD ANEKAL, BENGALURU - 560 081. PRESENT ADDRESS -NO. 222 ROYAL GARDENIA NEAR CANARA BANK 7TH CROSS, BOMMASANDRA INDUSTRIAL ESTATE BENGALURU - 560 099. …PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 7(2)(5), BENGALURU THE 'ASSESSING OFFICER' UNDER Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC:34303 WP No. 17503 of 2023 C/W WP No. 17332 of 2023 THE INCOME TAX ACT, 1961 BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, KORAMANGALA BENGALURU - 560 095. 2. NATIONAL FACELESS ASSESSMENT CENTRE A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR E RAMP, JAWAHARLAL NEHRU STADIUM DELHI -110 003. REP. BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NCAC). 3. PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU -3, BENGALURU BMTC BUILDING, 80 FT ROAD KORAMANGALA, 6TH BLOCK BENGALURU - 560 095. AN AUTHORITY UNDER THE INCOME TAX ACT 1961. 4. CENTRLA BOARD OF DIRECT TAXES MINISTRY OF FINANCE, DEPARTMENT OF REVENUE REP BY CHAIRMAN, CBDT NORTH BLOCK, NEW DELHI 110011 AN AUTHORITY UNDER THE INCOME TAX ACT 1961. …RESPONDENTS (BY SRI SUSHAL TIWARI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTIONS DECLARING IN SO FAR THE PETITIONER IS CONCERNED THAT THE INSTRUCTION NO. 01/2022 F. NO. 279 / MISC / M-51/2022-IT) DATED 11/05/2022 ISSUED BY THE R2 - 3 - HC-KAR NC: 2025:KHC:34303 WP No. 17503 of 2023 C/W WP No. 17332 of 2023 AND ENCLOSED AS ANNEXURE-A IS ULTRA-VIRES THE SECTION 147, 148, 149 AND 151 OF THE INCOME TAX 1961 AND SECTION 3 OF THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 AND ETC., IN WP NO. 17332/2023 BETWEEN: 1. SARDAR SHARIFF SON OF LATE SRI USMAN SHARIFF AGED ABOUT 50 YEARS, 2ND CROSS TIPPU NAGAR, ARASIKERE, HASSAN - 573 103. ...PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD -1 AND TPS, HASSAN, THE ASSESSING OFFICER UNDER INCOME TAX ACT, 1961, AAYKAR BHAVAN, VIJAYANAGAR EXTENSION, II STAGE, BELUR ROAD, HASSAN - 573 201. 2. NATIONAL FACELESS ASSESSMENT CENTRE A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961, ROOM NO.401, 2ND FLOOR, E RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. REP. BY PRINCIPAL COMMISSIONER OF INCOME TAX(NCAC) - 4 - HC-KAR NC: 2025:KHC:34303 WP No. 17503 of 2023 C/W WP No. 17332 of 2023 3. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-3, BENGALURU, BMTC BUILDING, 80 FT ROAD, KORAMANGALA, 6TH BLOCK, BENGALURU - 560 095. AN AUTHORITY UNDER THE INCOME TAX ACT, 1961. 4. CENTRAL BOARD OF DIRECT TAXES MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, REP. BY CHAIRMAN, CBDT, NORTH BLOCK, NEW DELHI - 110 011, AN AUTHORITY UNDER THE INCOME TAX ACT, 1961. ...RESPONDENTS (BY SRI SUSHAL TIWARI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE INSTRUCTION NO.01/2022 (F.NO.279/MISC/M-51/2022-ITJ) DTD 11.05.2022 ISSUED BY THE R2 AND ENCLOSED AS ANNEXURE-A AS IT IS ULTRA VIRES THE SECTION 147, 148, 149 AND 151 OF THE INCOME TAX ACT, 1961, SECTION 3 OF THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 AND THE JUDGEMENT OF THE APEX COURT IN RE ASHISH AGARWAL REPORTED IN 444 ITR 1 (SC) AND ETC., THESE PETITIONS COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 5 - HC-KAR NC: 2025:KHC:34303 WP No. 17503 of 2023 C/W WP No. 17332 of 2023 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioners - Assessees are before this Court seeking quashment of Instruction No.01/2022 dated 11.05.2022, notifications No. S.O.1432(E) [No.20/2021/F.No. 370142/35/2020-TPL] dated 31.03.2021 and S.O.1703(E) [No.38/2021/F.No. 370142/35/2020-TPL] dated 27.04.2021, notices bearing No.ITBA/COM/F/17/2022-23/1043219031 (1) dated 27.05.2022, ITBA/COM/F/17/2022-23/1044307379(1) dated 29.07.2022, ITBA/COM/F/17/2022-23/1044296805(1) dated 29.07.2022, ITBA/AST/M/148_1/2022- 23/1044331395(1) dated 29.07.2022, ITBA/AST/S/156/2023- 24/1053279575(1) dated 29.05.2023, ITBA/PNL/S/271(1)(c)/2023-24/1053279625(1) dated 29.05.2023 and assessment order bearing No.DIN ITBA/AST/S/147/2023-24/1053279267(1) dated 29.05.2023 in W.P.No.17503/2023; Instruction No.01/2022 dated 11.05.2022, notifications No. S.O.1432(E) [No.20/2021/F.No. 370142/35/2020-TPL] dated 31.03.2021 and S.O.1703(E) - 6 - HC-KAR NC: 2025:KHC:34303 WP No. 17503 of 2023 C/W WP No. 17332 of 2023 [No.38/2021/F.No. 370142/35/2020-TPL] dated 27.04.2021, notices bearing No.ITBA/COM/F/17/2022-23/1043081859(1) dated 19.05.2023, ITBA/AST/M/148_1/2022- 23/1043954867(1) dated 20.07.2022, ITBA/AST/S/147/2023- 24/1053116414(1) dated 24.05.2023, ITBA/AST/S/156/2023- 24/1053116418(1) dated 24.05.2023, ITBA/PNL/S/270A/2023- 24/1053242306(1) dated 24.05.2023, ITBA/PNL/S/271AAC(1)/2023-24/1053241857(1) dated 24.05.2023 and ITBA/PNL/S/271B/2023-24/1053241858(1) dated 24.05.2023 and assessment orders bearing No. ITBA/COM/F/17/2022-23/1043940822(1) dated 20.07.2022 in W.P.No.17332/2023 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Shreehari, learned counsel for the petitioners and Sri Sushal Tiwari, learned counsel for respondents in both petitions. 3. The grounds projected in the subject petitions in support of the prayer quoted supra are identical to the ones - 7 - HC-KAR NC: 2025:KHC:34303 WP No. 17503 of 2023 C/W WP No. 17332 of 2023 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 cases at hand, the petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned Instruction No.01/2022 dated 11.05.2022, notifications No. S.O.1432(E) [No.20/2021/F.No. 370142/35/2020-TPL] dated 31.03.2021 and S.O.1703(E) [No.38/2021/F.No. 370142/35/2020-TPL] dated 27.04.2021, notices bearing No.ITBA/COM/F/17/2022-23/1043219031 (1) dated 27.05.2022, ITBA/COM/F/17/2022- 23/1044307379(1) dated 29.07.2022, ITBA/COM/F/17/2022-23/1044296805(1) dated 29.07.2022, ITBA/AST/M/148_1/2022- 23/1044331395(1) dated 29.07.2022, ITBA/AST/S/156/2023-24/1053279575(1) dated 29.05.2023, ITBA/PNL/S/271(1)(c)/2023- 24/1053279625(1) dated 29.05.2023 in W.P.No.17503/2023; Instruction No.01/2022 dated 11.05.2022, notifications No. S.O.1432(E) [No.20/2021/F.No. 370142/35/2020-TPL] dated - 8 - HC-KAR NC: 2025:KHC:34303 WP No. 17503 of 2023 C/W WP No. 17332 of 2023 31.03.2021 and S.O.1703(E) [No.38/2021/F.No. 370142/35/2020-TPL] dated 27.04.2021, notices bearing No.ITBA/COM/F/17/2022-3/1043081859(1) dated 19.05.2023, ITBA/AST/M/148_1/2022- 23/1043954867(1) dated 20.07.2022, ITBA/AST/S/147/2023-24/1053116414(1) dated 24.05.2023, ITBA/AST/S/156/2023- 24/1053116418(1) dated 24.05.2023, ITBA/PNL/S/270A/2023-24/1053242306(1) dated 24.05.2023, ITBA/PNL/S/271AAC(1)/2023- 24/1053241857(1) dated 24.05.2023 and ITBA/PNL/S/271B/2023-24/1053241858(1) dated 24.05.2023 in W.P.No.17332/2023, issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions 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 matters pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. (iv) Contentions of both the parties except the one noted hereinabove shall remain open to be - 9 - HC-KAR NC: 2025:KHC:34303 WP No. 17503 of 2023 C/W WP No. 17332 of 2023 considered in the event revival of these petitions would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 351 ct.sm