- 1 - HC-KAR NC: 2025:KHC:35154 WP No. 8345 of 2025 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. 8345 OF 2025 (T-IT) BETWEEN: 1. NAVEED KHAN S/O. NOORULLA KHAN, AGED ABOUT 59 YEARS, No.80, TMCS LAYOUT, 33RD MAIN, 5TH CROSS, JP NAGAR 1ST PHASE, BENGALURU - 560 078. …PETITIONER (BY SRI CHAITANYA V M, ADVOCATE) AND: 1. ASSESSMENT UNIT REP. BY ADDITIONAL/ JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME-TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:35154 WP No. 8345 of 2025 3. THE INCOME TAX OFFICER, WARD-1, KOLAR, IT OFFICE, KOLAR, NEW EXTENSION KOLAR, KOLAR - 563 101. …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI AND DIRECTION IN THE NATURE OF WRIT QUASHING THE ASSESSMENT ORDER PASSED BY THE RESPONDENT NO.1 UNDER SECTION 147 R.W.S. 144 R.W.S. 144B OF THE ACT DATED 17.01.2025 BEARING DIN NO.ITBA/AST/147/2024-25/1072272744(1) FOR THE ASSESSMENT YEAR 2017-18 BY THE RESPONDENT NO.1 HEREIN MARKED AS ANNEXURE-A1 AND ISSUE A WRIT OF CERTIORARI AND DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE COMPUTATION SHEET DATED 17.01.2025 BEARING DIN AND DOCUMENT NO.ITBA/AST/S/213/2024-25/1072274925(1) ISSUED THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE-A2 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:35154 WP No. 8345 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/S/156/2024- 25/1072274787(1) dated 17.01.2025, ITBA/PNL/S/272A(1)(d)_FL/2024-25/10711975558(1) dated 08.01.2025, ITBA/PNL/S/271AAC(1)/2024-25/1072273931(1) dated 17.01.2025, ITBA/AST/F/148A(SCN)/2023- 24/1061194003(1) dated 20.02.2024, ITBA/AST/S/148_1/2023-24/1062701740(1) dated 15.03.2024, computation sheet bearing No. ITBA/AST/S/213/2024-25/1072274925(1) dated 17.01.2025 and orders No.ITBA/AST/147/2024-25/1072272744(1) dated 17.01.2025, ITBA/AST/F/148A/2023-24/1062699240(1) dated 15.03.2024, passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. - 4 - HC-KAR NC: 2025:KHC:35154 WP No. 8345 of 2025 2. Heard Sri Chaitanya V.M., learned counsel for the petitioner and Sri E.I.Sanmathi, 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. 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 notices bearing No. ITBA/AST/S/156/2024-25/1072274787(1) dated 17.01.2025, ITBA/PNL/S/272A(1)(d)_FL/2024- 25/10711975558(1) dated 08.01.2025, ITBA/PNL/S/271AAC(1)/2024-25/1072273931(1) dated 17.01.2025, ITBA/AST/F/148A(SCN)/2023- 24/1061194003(1) dated 20.02.2024, ITBA/AST/S/148_1/2023-24/1062701740(1) dated 15.03.2024 issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act - 5 - HC-KAR NC: 2025:KHC:35154 WP No. 8345 of 2025 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 NVJ List No.: 1 Sl No.: 418