- 1 - HC-KAR NC: 2025:KHC:38631 WP No. 12421 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.12421 OF 2025 (T-IT) BETWEEN: SRI. VIKRAM KISHORE KARIA S/O SRI. KISHORE V KARIA, AGED ABOUT 45 YEARS, PRESENT ADDRESS AT NO.1, 4TH FLOOR, 934, PURANDARA BHAVAN, NAGARATHPET MAIN ROAD BANGALORE – 560 002. PAN: AIHPK6536C. …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX., CIRCLE 2(2)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE – 560 095. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38631 WP No. 12421 of 2025 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, REP. BY ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME-TAX/INCOME-TAX OFFICER, INCOME-TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. 3. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU - 2, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE – 560 095. …RESPONDENTS (BY SRI. E. I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE QUASH THE ASSESSMENT ORDER PASSED UNDER SECTION 147 OF THE ACT DATED 29/03/2025 BEARING DIN AND ORDER NO.ITBA/AST/S/147/2024-25/1075262744(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2020-21 MARKED AS ANNEXURE - A1. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38631 WP No. 12421 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed under Section 147 of the Act dated 29/03/2025 bearing DIN and Order No:ITBA/AST/S/147/2024-25/1075262744(1) issued by the Respondent No. 1 for the assessment year 2020-21 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 29/03/2025 bearing DIN & Document No. ITBA/AST/S/330/2024-25/1075262779(1) issued by the Respondent No. 1 for the assessment year 2020-21 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 29/03/2025 bearing DIN & Notice No. ITBA/AST/S/156/2024-25/1075262786(1) issued by the Respondent No. 1 for the assessment year 2020-21 herein marked as Annexure - A3. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice u/s 271AAC(1) dated 30/03/2025 bearing DIN and Notice No. ITBA/PNL/S/271AAC(1)/2024- 25/1075274285(1) issued by the Respondent No. 1 for the assessment year 2020-21 marked as Annexure - A4. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice u/s 148A(b) of the Act dated 06/03/2024 bearing DIN & Notice No.ITBA/AST/F/148A(SCN)/2023- - 4 - HC-KAR NC: 2025:KHC:38631 WP No. 12421 of 2025 24/1062095156(1) issued by the Respondent No. 1 for assessment year 2020-21 herein marked as Annexure - B1. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice u/s 148A(b) of the Act dated 11/03/2024 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2023- 24/1062393302(1) issued by the Respondent No. 1 for assessment year 2020-21 herein marked as Annexure - B2. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order u/s 148A(d) of the Act dated 22/03/2024 bearing DIN & Notice No. ITBA/AST/F/148A/2023- 24/1063196560(1) issued by the Respondent No. 1 for the assessment year 2020-21 herein marked as Annexure - B3. viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice u/s 148 of the Act dated 22/03/2024 bearing DIN & Notice No. ITBA/AST/S/148_1/2023-24/1063197668(1) issued by the Respondent No. 1 for the assessment year 2020-21 herein marked as Annexure - B4. ix) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 14/03/2025 bearing DIN & Notice No.ITBA/AST/F/147(SCN)/2024-25/1074498412(1) issued by the Respondent No. 1 for the assessment year 2020-21 herein marked as Annexure C. x) 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 and Sri E.I.Sanmathi, learned counsel for the respondents. - 5 - HC-KAR NC: 2025:KHC:38631 WP No. 12421 of 2025 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 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 - 6 - HC-KAR NC: 2025:KHC:38631 WP No. 12421 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 429