- 1 - HC-KAR NC: 2025:KHC:37379 WP No. 22261 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 22261 OF 2025 (T-IT) BETWEEN: MUNI CHOWDAPPA VENKATESH AGE 54 YEARS, OCC AGRICULTURE, RESIDING AT NO.3, ITTAMADU SUBRAMANYESHWAR SWAMY TEMPLE ROAD, BANASHANKARI, III STAGE, ITTAMADU VILLAGE, BENGALURU- 560 085. (PAN AGMPV3923F) ALSO AT R/O NO 135/5/2. 7TH CROSS, BSK 3RD STAGE, KATHRIGUPPE VILLAGE BENGALURU- 560 085 …PETITIONER (BY SRI. B.S.BALACHANDRAN., ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37379 WP No. 22261 of 2025 MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110001. 2. INCOME TAX OFFICER WARD 7(2)(5), BMTC BUILDING, 80 FT. ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU 560 095. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-7 BMTC BUILDING, 80 FT. ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU 560 095. …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE FOLLOWING ANNEXURE-A - IMPUGNED NOTICE DATED 27.02.2023 ISSUED BY THE RESPONDENT NO.2 UNDER SECTION 148A(B) OF THE IT ACT FOR THE AY 2016-17 IN DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022- 23/1050140560(1)., AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:37379 WP No. 22261 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “1. issue a writ of certiorari or any other writ as the Hon'ble High Court may deem fit and quash the following: ANNEXURE 'A' Impugned notice dated 27.02.2023 issued by the Respondent No.2 under section 148A(b) of the IT Act for the AY 2016-17 in DIN & Notice No. ITBA/AST/F/148A(SCN)/2022- 23/1050140560(1) ANNEXURE 'A1' Impugned notice dated 07.03.2023 issued by the Respondent No.2 under section 148A(b) of the IT Act for the AY 2016-17 in DIN & Notice No. ITBA/AST/F/148A(SCN)/2022- 23/1050499377(1) ANNEXURE 'B' Impugned order dated 17.03.2023 passed by the Respondent No.2 under section 148A(d) of the IT Act for the AY 2016-17 in DIN & Notice No. ITBA/AST/F/148A/2022- 23/1050873534(1) ANNEXURE 'C' Impugned notice dated 17.03.2023 issued by the Respondent No.2 under section 148 of the IT Act for the AY 2016-17 in DIN & Notice No. ITBA/AST/S/148_1/2022- 23/1050877260(1) ANNEXURE 'H' Impugned assessment order dated 29.03.2024 passed by the Respondent No.1 under section 147 read with section 144 read with - 4 - HC-KAR NC: 2025:KHC:37379 WP No. 22261 of 2025 section 144B of the IT Act for the AY 2016-17 in DIN ITBA/AST/S/147/2023- 24/1063607309(1) ANNEXURE 'H1' Impugned computation sheet dated 29.03.2024 passed by the Respondent No.1 under section 147 read with section 144 of the IT Act for the AY 2016-17 in DIN & Document No. ITBA/AST/S/114/2023- 24/1063607452(1) ANNEXURE 'H2' Impugned demand notice dated 29.03.2024 issued by the Respondent No.1 under section 156 of the IT Act for the AY 2016-17 in DIN & Notice No. ITBA/AST/S/156/2023- 24/1063607415(1) ii. issue any other writ, order or direction to which the Petitioner is found entitled to in the present facts and circumstances." 2. Heard Shri B.S. Balachandran., learned counsel appearing for the petitioner and Shri E.I. Sanmathi, 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. - 5 - HC-KAR NC: 2025:KHC:37379 WP No. 22261 of 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. (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.: 1 Sl No.: 37