- 1 - HC-KAR NC: 2025:KHC:36625 WP No. 9434 of 2024 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. 9434 OF 2024 (T-IT) BETWEEN: M/S MYSORE DISTRICT JUDICIAL EMPLOYEES CREDIT CO OPERATIVE SOCIETY LTD REPRESENTED BY ITS PRESIDENT SRI. M. V. SHESHADRI AGED ABOUT 56 YEARS SON OF SRI. M. VISWESHWARIAH MYSORE AND CHAMARAJANAGAR DISTRICT JUDICIAL EMPLOYEES CREDIT CO-OPERATIVE SOCIETY LIMITED OFFICE AT MYSORE LAW COURT PREMISES CHMARAJPURAM, MYSORE - 570 005. (REGISTERED UNDER KARNATAKA CO-OPERATIVE SOCIETY ACT, 1959) …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT REP BY ADDITIONAL/JOINT/DEPUTY / ASSISTANT COMMISSIOENR OF INCOME-TAX/INCOME TAX OFFICER INCOME TAX DEPARTMENT MINISTYR OF FINANCE ROOM NO. 401, 2ND FLOOR E RAMP, JAWAHARLAL NEHRU STADIUM Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:36625 WP No. 9434 of 2024 DELHI 110 003. 2. THE INCOME TAX OFFICER WARD 1(1), MYSORE REAC, MYSORE - 570008. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA ANDGOA C.R BUILDNG, UEENS ROAD, BENGALURU 560 001. …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ASSESSMENT ORDER PASSED UNDER SECTION 147 RWS 144B OF THE ACT DATED 29/02/2024 BEARING DIN NO. ITBA/AST/S/147/2023-24/1061724557(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE-A1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/S/156/2023- - 3 - HC-KAR NC: 2025:KHC:36625 WP No. 9434 of 2024 24/1061724697(1) dated 29.02.2024, ITBA/PNL/S/271(1)(c)/2023-24/1061724854(1) dated 29.02.2024, ITBA/PNL/S/271A/2023-24/1061724851(1) dated 29.02.2024, ITBA/PNL/S/271B/2023-24/1061724852(1) dated 29.02.2024, ITBA/PNL/S/271F/2023-24/1061724855(1) dated 29.02.2024, ITBA/AST/F/148A(SCN)/2022-23/1049370741(1) dated 03.02.2023, ITBA/AST/S/148_1/2022- 23/1050508178(1) dated 08.03.2023, computation sheet No.ITBA/AST/S/115/2023-24/1061724709(1) dated 29.02.2024 and order Nos.ITBA/AST/F/148A/2022- 23/1050508123(1) dated 08.03.2023 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Annamalai S., learned counsel for the petitioner and Sri E.I.Sanmathi, 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 - HC-KAR NC: 2025:KHC:36625 WP No. 9434 of 2024 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 notices bearing No. ITBA/AST/S/156/2023-24/1061724697(1) dated 29.02.2024, ITBA/PNL/S/271(1)(c)/2023- 24/1061724854(1) dated 29.02.2024, ITBA/PNL/S/271A/2023-24/1061724851(1) dated 29.02.2024, ITBA/PNL/S/271B/2023- 24/1061724852(1) dated 29.02.2024, ITBA/PNL/S/271F/2023-24/1061724855(1) dated 29.02.2024, ITBA/AST/F/148A(SCN)/2022- 23/1049370741(1) dated 03.02.2023, ITBA/AST/S/148_1/2022-23/1050508178(1) dated 08.03.2023, computation sheet No.ITBA/AST/S/115/2023-24/1061724709(1) dated 29.02.2024 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 - 5 - HC-KAR NC: 2025:KHC:36625 WP No. 9434 of 2024 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 NVJ List No.: 1 Sl No.: 364