- 1 - HC-KAR NC: 2025:KHC:38900 WP No. 17318 of 2022 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.17318 OF 2022 (T-IT) BETWEEN: MEGA IT STORE (REGISTERED PARTNERSHIP FIRM FORMED UNDER INDIAN PARTNERSHIP ACT, 1932, REPRESENTED BY ITS PARTNER SRI GAURAV JAIN, AGED ABOUT 40 YEARS, S/O DALPAT SINGH) 612, 80 FEET MAIN ROAD, NEAR SONY WORLD 6TH BLOCK, KORAMANGALA BANGALORE – 560 095. …PETITIONER (BY SRI. TATA KRISHNA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(3)(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38900 WP No. 17318 of 2022 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4 (3) (1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. 3. CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DELHI – 110 002. …RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE INSTRUCTION NO.1/2022 DATED 11.05.2022 BEARING F.NO.279/MISC/M-51/2022-IT) ISSUED BY THE FIRST RESPONDENT ENCLOSED AS ANNEXURE-A AND ETC THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38900 WP No. 17318 of 2022 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “A. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the Instruction No. 1/ 2022, dated 11.05.2022 bearing F.No. 279/Misc/M-51/2022-ITJ] issued by the First Respondent, enclosed as Annexure A; B. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the impugned Notice under section 148 of the IT Act issued by the Respondent 1, dated 29.07.2022 for the impugned AY 2017-18, enclosed as Annexure B; C. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the impugned Order bearing DIN ITBA/COM/F/17/2022-23/1044276108(1), passed by the Second Respondent under section 148A (d) of the IT Act, dated 29.07.2022 for the impugned AY 2017-18, enclosed as Annexure C; And D. Grant such other reliefs as this Honourable High Court may think fit including the costs of this writ petition.” 2. Heard Sri Tata Krishna, learned counsel for the petitioner, Sri Y.V.Raviraj and Sri M. Dilip, learned counsel for the respondents. - 4 - HC-KAR NC: 2025:KHC:38900 WP No. 17318 of 2022 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 - 5 - HC-KAR NC: 2025:KHC:38900 WP No. 17318 of 2022 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 287