- 1 - HC-KAR NC: 2025:KHC:39299 WP No. 3410 of 2025 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. 3410 OF 2025 (T-IT) BETWEEN: BASAVARAJAPPA S/O LATE SHRI. SIDDAPPA, AGED ABOUT 56 YEARS TEVARACHATNALLI, GONDICHATNAHALLI, SHIMOGA - 577 216. …PETITIONER (BY SMT. LOCHANA S BABU.,ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 1 AND TPS, NO.75, 100FT ROAD, GOPAL GOWDA EXTEN., SHIVAMOGA - 577 201 2. THE CHIEF COMMISSIONER OF INCOME TAX-1, C.R. BUILDING, QUEEN'S ROAD, BENGALURU - 560 001 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39299 WP No. 3410 of 2025 3. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASHING THE NOTICE ISSUED UNDER SECTION A48A(B) OF THE ACT DATED 31.01.2024 FOR THE A.Y.2017-18 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2023- 24/1060316918(1) HEREIN MARKES AS ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39299 WP No. 3410 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 31.01.2024 for the A.Y. 2017-18 by the Respondent No. 1 bearing DIN & Notice No.ITBA/AST/F/148A(SCN)/2023- 24/1060316918(1) herein marked as Annexure - A. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 02.03.2024 passed under section 148A(d) of the Act for the A.Y. 2017-18 by the Respondent No. 1 bearing DIN & Notice No. ITBA/AST/F/148A/2023-24/1061874706(1) herein marked as Annexure - A1. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 02.03.2024 issued under section 148 of the Act for the assessment year 2017- 18 by the Respondent No.1 bearing DIN & Notice No.ITBA/AST/S/148_1/2023- 24/1061876583(1) herein marked as Annexure - A2. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 02.01.2025 passed under section 147 r.w.s. 144 of the Act for the A.Y. 2017-18 - 4 - HC-KAR NC: 2025:KHC:39299 WP No. 3410 of 2025 by the Respondent No.3 bearing DIN No. ITBA/AST/S/147/2024-25/1071803481(1) herein marked as Annexure - АЗ. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty show cause notice dated 30.12.2024 issued under section 272A(1)(d) of the Act for the A.Y. 2017-18 by the Respondent No.3 bearing DIN No. ITBA/PNL/S/272A(1)(d)_FL/2024- 25/1071677235(1) herein marked as Annexure - A4. f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty show cause notice dated 02.01.2025 issued under section 271AAC(1) of the Act for the A.Y. 2017-18 by the Respondent No.3 bearing DIN No. ITBA/PNL/S/271AAC(1)/2024- 25/1071805340(1) herein marked as Annexure - A5. g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty show cause notice dated 02.01.2025 issued under section 270A of the Act for the A.Y. 2017-18 by the Respondent No.3 bearing DIN No. ITBA/PNL/S/270A/2024- 25/1071805339(1) herein marked as Annexure - A6. h) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." - 5 - HC-KAR NC: 2025:KHC:39299 WP No. 3410 of 2025 2. Heard Smt. Lochana S. Babu, learned counsel appearing for the petitioner and Shri M. Dilip, learned counsel appearing 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 151-A 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. - 6 - HC-KAR NC: 2025:KHC:39299 WP No. 3410 of 2025 (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 JY List No.: 2 Sl No.: 0 CT:BHK