- 1 - HC-KAR NC: 2025:KHC:34865 WP No. 16834 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. 16834 OF 2024 (T-IT) BETWEEN: 1. SRI KULLACHARI PUTTAMMA NANJUNDI VISHWAKARMA SON OF LATE SRI KULLACHARI AGED ABOUT 59 YEARS PROMOTER DIRECTOR OF M/S LAKSHMI GOLD LOAN PRIVATE LIMITED A COMPANY NO LONGER IN EXISTENCE UNDER COMPANIES ACT 1956 NANJUNDI ARCADE, NO. 475 2ND MAIN SAMPEGE ROAD MALLESHWARAM S.O BANGALORE - 560 003. …PETITIONER (BY SRI CHANDRASEKHAR V, ADVOCATE) AND: 1. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT MINISTRY OF FINANCE GOVERNMENT OF INDIA NEW DELHI - 110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1) BMTC BUILDING 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU - 560 095. …RESPONDENTS Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34865 WP No. 16834 of 2024 (BY SRI ARAVIND V CHAVAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ASSESSMENT ORDER UNDER SECTION 147 RWS 144B OF THE ACT DTD. 23.02.2024 PASSED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 BEARING DIN AND ORDER NO. ITBA/AST/S/147/2023- 24/1061419061(1) HEREIN MARKED AS ANNX-A1 AND SET ASIDE THE COMPUTATION SHEET DTD. 23.02.2024 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 BEARING DIN AND DOCUMENT NO. ITBA/AST/S/619/2023- 24/1061419206(1) HEREIN MARKED AS ANNX-A2 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: 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 a nature of a Writ of Certiorari, setting aside the assessment order under Section 147 rws 144B of the Act dated 23.02.2024 passed by the Respondent for the assessment year 2019-20 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1061419061(1) herein marked as Annexure-A1. b) Issue a Writ of Certiorari or Direction, in a nature of a Writ of Certiorari, setting aside the computation sheet dated 23.02.2024 issued by the Respondent for the assessment year 2019-20 bearing DIN & Document No. ITBA/AST/S/619/2023-24/1061419206(1) herein marked as Annexure - A2. c) Issue a Writ of Certiorari or Direction, in a nature of a Writ of Certiorari, setting aside the notice of demand issued under section 156 of the Act dated 23.02.2024 by - 3 - HC-KAR NC: 2025:KHC:34865 WP No. 16834 of 2024 the Respondent for the assessment year 2019-20 bearing DIN & Notice No. ITBA/AST/S/156/2023- 24/1061419165(1) herein marked as Annexure - A3. d) Issue a Writ of Certiorari or Direction, in a nature of a Writ of Certiorari, setting aside the Penalty Notice issued under section 274 r.w.s 271AAC(1) of the Act, dated 23.02.2024, by the Respondent for the Assessment Year 2019-20 bearing DIN & Notice No. ITBA/PNL/S/271AAC(1)/2023-24/1061419297(1) herein marked as Annexure-A4. e) Issue a Writ of Certiorari or Direction, in a nature of a Writ of Certiorari, setting aside the Penalty Notice Issued under section 274 rws 272A(1)(d) of the Act, dated 25.04.2024, by the Respondent for the Assessment Year 2019-20 bearing DIN & Notice No. DIN No. ITBA/PNL/E/17/2024-25/106435064350674(1) herein marked as Annexure-A5. f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 09.02.2023 issued under section 148A(a) of the Act for the assessment year 2019-20 by the Respondent No.2 bearing DIN & Notice No.32 ITBA/AST/F/17/2022- 23/1049591018(1) herein marked as Annexure - B1. g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 23.02.2023 issued under section 148A(b) of the Act for the assessment year 2019-20 by the Respondent No.2 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022- 23/1050066636(1) herein marked as Annexure B2. h) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 28.03.2023 passed under section 148A(d) of the Act for the assessment year 2019-20 by the Respondent No.2 bearing DIN & Notice No. ITBA/AST/F/148A/2022- 23/1051463102(1) herein marked as Annexure - B3. i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 28.03.2023 issued under section 148 of the Act for the assessment year 19-20 by the Respondent No.2 bearing DIN & Notice No.ITBA/AST/S/148_1/2022-23/1051463706(1) herein marked as Annexure - B4. j) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. - 4 - HC-KAR NC: 2025:KHC:34865 WP No. 16834 of 2024 2. Heard Sri Chandrasekhar V., learned counsel for the petitioner and Sri Aravind V. Chavan, 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 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 - 5 - HC-KAR NC: 2025:KHC:34865 WP No. 16834 of 2024 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.: 381 CT.SM