- 1 - HC-KAR NC: 2025:KHC:36619 WP No. 10571 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. 10571 OF 2024 (T-IT) BETWEEN: CHANNEGOWDA DEVARAJU S/O LATE SRI CHANNEGOWDA, AGED ABOUT 66 YEARS, PRESENTLY RESIDING AT 306A, 12TH CROSS, LOOP ROAD, IDEAL HOMES TOWNSHIP, RAJARAJESHWARI NAGAR, BANGALORE 560098. (SENIOR CITIZENSHIP NOT CLAIMED) …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT, REPRESENTED 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. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36619 WP No. 10571 of 2024 2. THE INCOME TAX OFFICER WARD 7(2)(5) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560095. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX-2, BENGALURU, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560095. …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 15/03/2024 BEARING DIN NO. ITBA/AST/S/147/2023-24/1062697096(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:36619 WP No. 10571 of 2024 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 rws 144B of the Act dated 15/03/2024 bearing DIN & Notice No. ITBA/AST/S/147/2023-24/1062697096(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein 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 15/03/2024 bearing DIN & Notice No. ITBA/AST/S/183/2023-24/1062697185(1) issued by the Respondent No. 1 for the assessment year 2018-19 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 15/03/2024 bearing DIN & Notice No. ITBA/AST/S/156/2023-24/1062697170(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexure - АЗ. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice issued under Section 270A of the Act dated 15/03/2024 bearing DIN & Notice No. ITBA/PNL/S/270A/2023-24/1062697245(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexure - A4. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice - 4 - HC-KAR NC: 2025:KHC:36619 WP No. 10571 of 2024 issued under Section 272A(1)(d) of the Act dated 15/03/2024 bearing DIN & Notice No. ITBA/PNL/S/272A(1)(d)_FL/2023- 24/1062696379(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexure A5. 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 23/03/2022 bearing DIN & Notice No.ITBA/AST/F/148A(SCN)/2021- 22/1041320690(1) issued by the Respondent No. 2 for the assessment year 2018-19 herein marked as Annexure - B1. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice u/s 148A(d) of the Act dated 31/03/2022 bearing DIN & Notice No. ITBA/AST/F/148A/2021- 22/1042401756(1) issued by the Respondent No. 2 for the assessment year 2018-19 herein marked as Annexure - B2. 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 06/04/2022 bearing DIN & Notice No. ITBA/AST/S/148_1/2022-23/1042551243(1) issued by the Respondent No. 2 for the assessment year 2018-19 herein marked as Annexure B3. ix) 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:36619 WP No. 10571 of 2024 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:36619 WP No. 10571 of 2024 considered and I.A.No.1/2024 would be considered, in the event revival of this petition becomes necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 367