- 1 - HC-KAR NC: 2025:KHC:38230 WP No. 15477 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. 15477 OF 2024 (T-IT) BETWEEN: KARINJE SERVICE CO-OPERATIVE SOCIETY TACCODE LTD., A COOPERATIVE SOCIETY REGISTERED UNDER THE KARNATAKA CO-OPERATIVE SOCIETIES ACT, 1959, TACCODE POST VIA KODANGALLU, MANGALORE, DAKSHINA KANNADA, KARNATAKA – 574 197, INDIA REP. BY ITS CHIEF EXECUTIVE OFFICER FRANCIS MENDONCA, S/O SRI. JACOB MENDONCA, AGED ABOUT 53 YEARS. …PETITIONER (BY SRI. SHREEHARI., ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 2(1) MANGALURU, THE JURISDICTIONAL OFFICER UNDER THE INCOME TAX ACT, 1961, CENTRAL REVENUE BUILDING N. G. ROAD, ATTAVARA, MANGALURU - 575 001, EMAIL: Mangalore.ITO2.1@incometax.gov.in 2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA & GOA, BENGALURU, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38230 WP No. 15477 of 2024 CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. 3. 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, REPRESENTED BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC). 4. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), A CENTRE DESCRIBED 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 WRIT PETITION IS FILED UNDER ARTICLES 226 & 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 NOTICE UNDER SECTION 148A(b) OF THE INCOME TAX ACT, 1961 DATED 02/02/2023 ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2016-17 WHICH BEARS THE DIN VIZ., ITBA/AST/F/148A(SCN)/2022- 23/1049336213(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:38230 WP No. 15477 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “a) 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 02/02/2023 issued by the Respondent No.1 for the Assessment Year 2016-17 which bears the DIN viz., ITBA/AST/F/148A(SCN)/2022-23/1049336213(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 order u/s 148A(d) of the Income Tax Act, 1961 dated 17/03/2023 issued by the Respondent No.1 for the Assessment Year 2016-17 which bears the DIN viz., ITBA/AST/F/148A/2022-23/1050874575(1) and enclosed as Annexure C. c. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice u/s 148 of the Income Tax Act, 1961 dated 17/03/2023 issued by the Respondent No.1 for the Assessment Year 2016-17 which bears the DIN viz., ITBA/AST/S/148_1/2022-23/1050884797(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 communicated assessment order under section 147 r.w.s 144 of the Income Tax Act, 1961 dated 04/03/2024 passed by the - 4 - HC-KAR NC: 2025:KHC:38230 WP No. 15477 of 2024 Respondent No.3 for the Assessment Year 2016-17 which bears the DIN viz., ITBA/AST/S/147/2023- 24/1061935954(1) and enclosed as Annexure M1. e. 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 04/03/2024 issued by the Respondent No. 3 for the Assessment Year 2016-17 which bears the DIN viz ITBA/AST/S/156/2023-24/1061936045(1) and enclosed as Annexure M2. f. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated computation of income dated 04/03/2024 issued by the Respondent No.3 for the Assessment Year 2016-17 which bears the DIN viz ITBA/AST/S/115/2023- 24/1061936061(1) and enclosed as Annexure M3. g. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice for penalty under section 274 r.w.s 271(1)(c) of the Income- tax Act, 1961 dated 04/03/2024 issued by the Respondent No.3 for the Assessment Year 2016-17 which bears the DIN viz ITBA/PNL/S/271(1)(c)/2023-24/1061936112(1) and enclosed as Annexure N1. h. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice for penalty under section 274 r.w.s 271F of the Income-tax Act, 1961 dated 04/03/2024 issued by the Respondent No. 3 for the Assessment Year 2016-17 which bears the DIN viz ITBA/PNL/S/271F/2023-24/1061936124(1) and enclosed as Annexure N2. - 5 - HC-KAR NC: 2025:KHC:38230 WP No. 15477 of 2024 i. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to COSTS OF THIS PETITION.” 2. Heard Sri.Shreehari, learned counsel for the petitioner, Sri.M.Thirumalesh, learned counsel for the respondents. 3. The grounds projected in the subject petition in support of the prayers 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 - 6 - HC-KAR NC: 2025:KHC:38230 WP No. 15477 of 2024 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 CBC List No.: 1 Sl No.: 375