- 1 - HC-KAR NC: 2025:KHC:38904 WP No. 18011 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.18011 OF 2022 (T-IT) BETWEEN: NITHIN SARAF S/O SRI. RAJANIKANTH SARAF, AGED ABOUT 40 YEARS, #3189, ANJANI KUNJ, B. H. ROAD, ARASIKERE, HASSAN – 573 103 …PETITIONER (BY SRI. SHREEHARI., ADVOCATE) AND: 1. ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, HASSAN THE ASSESSING OFFICER UNDER INCOME TAX ACT, 1961 AAYKAR BHAVAN, 2ND STAGE BELUR ROAD, HASSAN – 573 201 2. CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, REP. BY CHAIRMAN, CBDT NORTH BLOCK, NEW DELHI – 110 011 3. INCOME TAX OFFICER, WARD 1 & TPS, HASSAN THE ASSESSING OFFICER Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38904 WP No. 18011 of 2022 UNDER INCOME TAX ACT, 1961 AAYKAR BHAVAN, 2ND STAGE BELUR ROAD, HASSAN – 573 201 …RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) THIS W.P. FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT(S), ORDER(S), DIRECTION(S) DECLARING INSOFAR THE PETITIONER IS CONCERNED THAT THE INSTRUCTION NO.01/2022 [F.NO.279/MISC/M-51/2022-ITJ] DATED 11.05.2022 ISSUED BY THE RESPONDENT NO.2 AND ENCLOSED AS ANNEXURE-A IS ULTRA-VIRES THE SECTIONS 147, 148, 149 AND 151 OF THE INCOME TAX ACT, 1961 AND SECTION 3 OF THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 AND THE DECISION OF THE HON’BLE SUPREME COURT IN RE UOI V. ASHISH AGARWAL IN CIVIL APPEAL NO.3005/2020 DATED 04.05.2022 REPORTED IN 444 ITR (SC) AND ETC THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38904 WP No. 18011 of 2022 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “a. Issue a writ of mandamus or any other appropriate writ(s), order(s), direction(s) declaring insofar the Petitioner is concerned that the Instruction No. 01/2022 [F. No. 279/MISC/M-51/2022-ITJ] dated 11/05/2022 issued by the Respondent No. 2 and enclosed as Annexure A is ultra-vires the Section 147, 148, 149 and 151 of the Income Tax Act, 1961 and Section 3 of the Taxation and other laws (relaxation and amendment of certain provisions) Act, 2020 and the decision of the Hon'ble Supreme Court in re UOI v. Ashish Agarwal in Civil Appeal No. 3005/2020 dated 04/05/2022 reported in 444 ITR 1 (SC). b. Issue a writ of mandamus or any other appropriate writ(s), order(s), direction(s) declaring insofar the Petitioner is concerned that the Notification no. S.O. 1432(E) [ΝΟ. 20/2021/F.NO.370142/35/2020-TPL] dated 31/03/2021 issued by the Respondent No. 2 and enclosed as Annexure B is ultra-vires the Section 147, 148, 149 and 151 of the Income Tax Act, 1961. C. Seeking a writ of mandamus or any other appropriate writ(s), order(s), direction(s) declaring insofar the Petitioner is concerned that the Notification S.O.1703 No. (E) [NO. 38/2021/F.NO.370142/35/2020-TPL] dated 27/04/2021 issued by the Respondent No. 2 and enclosed as Annexure C is ultra-vires the Section 147, 148, 149 and 151 of the Income Tax Act, 1961. - 4 - HC-KAR NC: 2025:KHC:38904 WP No. 18011 of 2022 d. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice under clause (b) of section 148A of the Income Tax Act 1961 dated 19/05/2022 for the A.Y. 2014-15 issued by the Respondent No. 3 bearing DIN viz., ITBA/COM/F/17/2022-23/1043078574(1) which is enclosed as Annexure D. e. Invoking the extra-ordinary jurisdiction of this Hon'ble Court seeking quashing of the notice under clause (d) of section 148A of the Income Tax Act 1961 dated 27/07/2022 for the A.Y. 2014-15 issued by the Respondent No. 1 bearing DIN viz., ITBA/COM/F/17/2022-23/1044149761(1) which is enclosed as Annexure E. f. Invoking the extra-ordinary jurisdiction of this Hon'ble Court seeking quashing of the notice under section 148 of the Income Tax Act 1961 dated 27/07/2022 for the A.Y. 2014-15 issued by the Respondent No. 1 bearing DIN viz., ITBA/AST/M/148_1/2022-23/1044166998(1) which is enclosed as Annexure F. g. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Shreehari, learned counsel for the petitioner and Sri Y.V.Raviraj and Sri M. Dilip, 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. - 5 - HC-KAR NC: 2025:KHC:38904 WP No. 18011 of 2022 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 - 6 - HC-KAR NC: 2025:KHC:38904 WP No. 18011 of 2022 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 292