- 1 - HC-KAR NC: 2025:KHC:39208 WP No. 12790 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 12790 OF 2024 (T-IT) BETWEEN: CHINNARAPPA JAYAPRAKASH, AGED ABOUT 68 YEARS, 29/1, PURNA PRAKASH, 2ND MAIN ROAD, MATADAHALLI, R.T. NAGAR PO, BANGALORE-560032. …PETITIONER (BY SRI. MALLAHA RAO, ADVOCATE) AND: 1. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, INSIDE JAWAHARLAL NEHRU STADIUM, NEW DELHI-110001. REPRESENTED BY INCOME TAX/ ASSESSING OFFICER. 2. THE INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER, WARD 3(3)(1), HMT BHAWAN, NO.59, BELLARY ROAD, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39208 WP No. 12790 of 2024 GANGANAGAR, KARNATAKA-560032, REPRESENTED BY INCOME TAX OFFICER. 3. NATIONAL FACELESS APPEAL CENTRE, ROOM NO.245A, NORTH BLOCK, NEW DELHI-110001. REPRESENTED BY COMMISSIONER OF INCOME TAX APPEALS. …RESPONDENTS (BY SRI.Y.V.RAVIRAJ & SRI. M.DILIP, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER / ENDORSEMENTS ISSUED BY THE 1ST RESPONDENT A) DATED 16/01/2024 VIDE DIN: ITBA/AST/S/147/2023- 24/1059746214(1) AT ANNEXURE-J AND B) DATED 16/01/2024, VIDE DIN: ITBA/AST/S/156/2023- 24/1059746810(1), AT ANNEXURE-J1 AND ETC THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39208 WP No. 12790 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “I) Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned assessment order/ Endorsements issued by the 1st respondent. a) Dated 16.01.2024, vide DIN: ITBA/AST/S/147/2023- 24/1059746214(1) at ANNEXURE-J & b) Dated 16.01.2024, vide DIN: ITBA/AST/S/156/2023- 24/1059746810(1) at ANNEXURE-J1. OR IN THE ALTERNATIVE i) Issue Writ of Mandamus or writ direction to the 3rd respondent authority to expeditiously i.e., within 6 months dispose of the appeal vide ANNEXURE-K, filed in FORM 35, Bearing acknowledgement number- 147422500190324. ii) Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned letter communication issued by the 2nd respondent dated 23.02.2024 bearing DIN-ITBA/RVC/F/17/2023-24/1061366509(1) & the letter dated 02.04.2024, letter bearing DIN- ITBA/RVC/F/17/2024-25/1063840817(1) ANNEXURE-L & L1. iii) Issue Writ of Prohibition, not to proceed further steps or measures or any such kind of initiatives pertaining to recovery(s) pursuant to the impugned assessment order and the impugned demand made thereof vide- ANNEXURE-J & ANNEXURE-J1; directing the respondent authorities to refrain from further coercive steps, in any manner of whatsoever in nature, in pursuant to the impugned assessment order and demand - 4 - HC-KAR NC: 2025:KHC:39208 WP No. 12790 of 2024 notice, both dated 16.01.2024 for the assessment year 2016-17. iv) Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of this case, in the interest of justice and equity.” 2. Heard Sri.Mallaha Rao, learned counsel for the petitioner and Sri.Raviraj Y.V. and Sri.M.Dilip, learned counsels 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: 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 - 5 - HC-KAR NC: 2025:KHC:39208 WP No. 12790 of 2024 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.: 2 Sl No.: 27