- 1 - HC-KAR NC: 2025:KHC:39941 WP No. 27942 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27942 OF 2025 (T-IT) BETWEEN: SANJEEV JACOB, SON OF SRI PAUL JACOB, AGED ABOUT 58 YEARS, NO. 40, 1ST MAIN, 4TH CROSS, DEFENCE COLONY, INDIRANAGAR, BENGALURU - 560 028 …PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BENGALURU, BMTC BUILDING, 80FT ROAD, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095 EMAIL: bangalore.dcit3.1.1@incometax.gov.in 2. PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-3, THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT, 1961 BMTC BUILDING, 80FT ROAD, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095 3. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39941 WP No. 27942 of 2025 E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 REP. BY PR. CHIEF COMMISSIONER INCOME TAX (NEAC) 4. ASSESSMENT UNIT A UNIT CREATED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER SUITABLE WRIT FOR QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED ENQUIRY U/S 148A(B) OF THE INCOME TAX ACT, 1961 DATED 13.03.2024 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2020-21 WHICH BEARS THE DIN & NOTICE NO. ITBA/AST/F/148A(SCN)/2023-24/1062480932(1) AND ENCLOSED AS ANNEXURE-B1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39941 WP No. 27942 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: "a. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated enquiry u/s 148A(b) of the Income Tax Act, 1961 dated 12/03/2024 issued by the Respondent No.1 for the Assessment Year 2020-21 which bears the Notice No. ITBA/AST/F/148A(SCN)/2023-24/1062480932(1) and enclosed as Annexure B1. b. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice u/s 148A(b) of the Income Tax Act, 1961 dated 13/03/2024 issued by the Respondent No. 1 for the Assessment Year 2020-21 which bears the DIN & Notice No. ITBA/AST/F/148A(SCN)/2023-24/10625 53445(1) and enclosed as Annexure B2. c. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order u/s 148A(d) of the Income Tax Act, 1961 dated 29/03/2024 issued by the Respondent No. 1 for the Assessment Year 2020-21 which bears the DIN & Notice No. ITBA/AST/F/148A/2023-24/1063630470(1) and enclosed as Annexure D. d. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically - 4 - HC-KAR NC: 2025:KHC:39941 WP No. 27942 of 2025 communicated notice u/s 148 of the Income Tax Act, 1961 dated 29/03/2024 issued by the Respondent No. 1 for the Assessment Year 2020-21 which bears the DIN & Notice No. ITBA/AST/S/148_1/2023-24/1063644660(1) and enclosed as Annexure-E. e. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated assessment order under section 147 r.w.s 144 r.w.s. 144B of the Income Tax Act, 1961 dated 20/03/2025 issued by the Respondent No. 4 for the Assessment Year 2020-21 which bears the DIN viz., ITBA/AST/S/147/2024-25/1074755437(1) and enclosed as Annexure Q1. f. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice of demand under section 156 of the Income Tax Act, 1961 dated 20/03/2025 Issued by the Respondent No. 4 for the Assessment Year 2020-21 which bears the DIN & Notice No. ITBA/AST/S/156/2024- 25/1074755497(1) and enclosed as Annexure Q2. g. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated computation sheet dated 20/03/2025 Issued by the Respondent No. 4 for the Assessment Year 2020-21 which bears the DIN & Document No. ITBS/AST/S/330/2024-25/1074755515(1) and enclosed as Annexure Q3. - 5 - HC-KAR NC: 2025:KHC:39941 WP No. 27942 of 2025 h. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice under section 270A of the Income-tax Act, 1961 dated 19/05/2025 issued by the Respondent No. 4 for the Assessment Year 2020-21 which bears the DIN & Notice No. ITBA/PNL/F/270A/2025- 26/1076293817(1) and enclosed as Annexure R1. i. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice under section 271AAC(1) of the Income-tax Act, 1961 dated 19/05/2025 issued by the Respondent No. 4 for the Assessment Year 2020-21 which bears the DIN & Notice No. ITBA/PNL/F/271AAC(1)/2025-26/107293863(1) enclosed as Annexure R2. J. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice under section 272A(1)(d) of the Income-tax Act, 1961 dated 26/08/2025 issued by the Respondent No. 4 for the Assessment Year 2020-21 which bears the DIN & Notice No. ITBA/PNL/F/272A(1)(d)/2025-26/1080021546(1) enclosed as Annexure R3. k. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice requesting payment of outstanding - 6 - HC-KAR NC: 2025:KHC:39941 WP No. 27942 of 2025 demand dated 14/08/2025 issued by the Respondent No. 4 which bears the l. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to COST OF THIS PETITION." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to the order of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025, in order to contend that the present petition deserves to be allowed and disposed of in terms of the said order. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner the present petition is directly and squarely covered by - 7 - HC-KAR NC: 2025:KHC:39941 WP No. 27942 of 2025 the decision of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025, the operative portion of which reads as under: "13. I, therefore, pass the following: O R D E R (i) The impugned show cause notices 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 these cases would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive all these petitions in the event the Apex Court would hold in favour of the Revenue in the pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of these petitions would become necessary." 6. The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petition also deserves to be disposed of in terms of the judgment of - 8 - HC-KAR NC: 2025:KHC:39941 WP No. 27942 of 2025 co-ordinate Bench of this Court in Ramachandra Reddy's case (supra). 7. In the result, I pass the following: ORDER (i) The petition is allowed and disposed of in terms of the decision of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025. (ii) The impugned show cause notices and consequential orders, notices etc., at Annexures-B1, B2, D, E, Q1, Q2, Q3, R1, R2 and R3 dated 12.03.2024, 13.03.2024, 29.03.2024, 29.02.2024, 20.03.2025, 20.03.2025, 20.03.2025, 19.05.2025, 19.05.2025 and 26.08.2025 respectively are hereby quashed. (iii) Liberty is reserved in favour of the respondents - Revenue to seek revival of this petition, subsequent to disposal of the matters pending before the Apex Court and all rival contentions between the parties in this regard are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 40