- 1 - HC-KAR NC: 2025:KHC:38627 WP No. 12176 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.12176 OF 2025 (T-IT) BETWEEN: SUBASH GURU GOWDA, S/O MARIYAPPA T GOWDA, AGED ABOUT 68 YEARS, #717/1, 2ND CROSS, PAPARAM STREET, NAZARBAD, MYSURU - 570 010 PRESENTLY RESIDING AT NO.44006, ROYAL CREST SQUARE, ASHBURN, V.A 20147, UNITED STATES OF AMERICA …PETITIONER (BY SRI. RAVI SHANKAR S V., ADVOCATE) AND: 1. INCOME TAX OFFICER INTERNATIONAL TAXATION, WARD - 1(2), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, 3RD FLOOR, E-2 BLOCK, CIVIC CENTRE, MINTO ROAD, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38627 WP No. 12176 of 2025 NEW DELHI - 110 002 3. THE INCOME TAX OFFICER INTERNATIONAL TAXATION, CIRCLE - 1(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 4. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE - 1(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 …RESPONDENTS (BY SRI. E. I. SANMATHI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 23.02.2023 OF THE ACT FOR THE A.Y. 2016-17 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)/2022-23/1050071311(1) HEREIN MARKED AS ANNEXURE-A AND ETC THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38627 WP No. 12176 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 23.02.2023 of the Act for the A.Υ. 2016-17 by the Respondent No. 1 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022-23/1050071311(1) herein marked as Annexure - A. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 30.03.2023 passed under section 148A(d) of the Act for the A.Y. 2016-17 by the Respondent No. 1 bearing DIN & Notice No. ITBA/AST/F/148A/2022- 23/1051637294(1) herein marked as Annexure - A1. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 30.03.2023 issued under section 148 of the Act for the A.Y. 2016-17 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/S/148_1/2022- 23/1051637654(1) herein marked as Annexure - A2. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 24.05.2024 passed under section 147 r.w.s. 144 of the Act for the Α.Υ. 2016-17 by the Respondent No.4 bearing DIN & Order No. ITBA/AST/S/147/2024-25/1065123338(1) herein marked as Annexure - A3. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty show cause notice dated 24.05.2024 issued under section - 4 - HC-KAR NC: 2025:KHC:38627 WP No. 12176 of 2025 274 r.w.s. 271(1)(c) of the Act for the A.Y. 2016-17 by the Respondent No.4 bearing DIN & Notice No. ITBA/PNL/S/271(1)(c)/2024-25/10651243389(1) herein marked as Annexure-A4. f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 24.03.2025 passed under section 271(1)(c) of the Act for the A.Y. 2016-17 by the Respondent No.4 bearing DIN ITBA/PNL/F/271(1)(c)/2024- 25/1074969848(1) herein marked as Annexure - A5. g) Issue a writ of Certiorari or direction in the nature of writ of a certiorari quashing the penalty show cause notice dated 24.05.2024 Issued under section 274 r.w.s. 271F of the Act for the A.Y. 2016-17 by the Respondent No.4 bearing DIN & Notice No. ITBA/PNL/S/271F/2024- 25/1065125665(1) herein marked as Annexure - A6. h) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 21.03.2025 passed under section 271F of the Act for the A.Y. 2016-17 by the Respondent No.4 bearing DIN ITBA/PNL/F/271F/2024- 25/1074853406(1) herein marked as Annexure - A7. i) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Madhusudhan U.A., learned counsel for the petitioner and Sri E.I.Sanmathi, learned counsel for the respondents. - 5 - HC-KAR NC: 2025:KHC:38627 WP No. 12176 of 2025 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 show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151A 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:38627 WP No. 12176 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 425