- 1 - HC-KAR NC: 2025:KHC:39689 WP No. 23267 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 23267 OF 2024 (T-IT) BETWEEN: CHANDRAPPA S/O BHEEMAPPA AGED ABOUT 61 YEARS NO.461, A K COLONY NEAR DURGAMBIKA TEMPLE AVARAGERE DAVANAGERE – 577 003. …PETITIONER (BY SMT. LOCHANA S.BABU, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD-1, DAVANAGERE SHREE TOWERS HADADI MAIN ROAD OPP. DRR HOSPITAL DAVANAGERE – 577 002. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA C.R.BUILDING QUEEN’S ROAD Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39689 WP No. 23267 of 2024 BENGALURU – 560 001. 3. THE ASSESSMENT UNIT NATIONAL FACELSS ASSESSMENT CENTRE INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR E-RAMP, JAWAHARLAL NEHRU STADIUM DELHI – 110 003. …RESPONDENTS (BY SRI M.DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 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 14.03.2022 OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2021- 22/1040687952(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 31.03.2022 PASSED UNDER SECTION 148A(d) OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A/2021- 22/1042295135(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 - 3 - HC-KAR NC: 2025:KHC:39689 WP No. 23267 of 2024 31.03.2022 ISSUED UNDER SECTION 148 OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2021- 22/1042367962(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 14.03.2024 PASSED UNDER SECTION 147 R.W.S. 144 OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/S/147/2023-24/1062666274(1) HEREIN MARKED AS ANNEXURE - A3; E) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE COMPUTATION SHEET DATED 14.03.2024 ISSUED FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/S/114/2023-24/1062666522(1) HEREIN MARKED AS ANNEXURE - A4; F) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE DEMAND NOTICE DATED 14.03.2024 ISSUED UNDER SECTION 156 THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/S/156/2023-24/1062666390(1) HEREIN MARKED AS ANNEXURE A5; G) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY NOTICE DATED 14.03.2024 ISSUED UNDER SECTION 271(1)(c) OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/PNL/S/271(1)(c)/2023-24/1062666699(1) - 4 - HC-KAR NC: 2025:KHC:39689 WP No. 23267 of 2024 HEREIN MARKED AS ANNEXURE - A6; H) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY ORDER DATED 25.06.2024 PASSED UNDER SECTION 271(1)(c) OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/PNL/F/271(1)(c)/2024-25/1066038231(1) HEREIN MARKED AS ANNEXURE - A7; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY NOTICE DATED 15.03.2024 ISSUED UNDER SECTION 271(1)(b) OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/PNL/F/271(1)(b)/2023-24/1062699844(1) HEREIN MARKED AS ANNEXURE - A8; J) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY ORDER DATED 19.06.2024 PASSED UNDER SECTION 271(1)(b) OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.3 BEARING DIN AND NOTICE NO. ITBA/PNL/F/271(1)(b)/2024-25/1065971957(1) HEREIN AND MARKED AS ANNEXURE - A9; K) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY NOTICE DATED 15.03.2024 ISSUED UNDER SECTION 271F OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/PNL/S/271F/2023- 24/1062700177(1) HEREIN MARKED AS ANNEXURE - A10; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE - 5 - HC-KAR NC: 2025:KHC:39689 WP No. 23267 of 2024 OF A WRIT OF CERTIORARI QUASHING THE PENALTY ORDER DATED 19.06.2024 PASSED UNDER SECTION 271F OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.3 BEARING DIN AND NO. NOTICE ITBA/PNL/F/271F/2024- 25/1065971958(1) HEREIN MARKED AS ANNEXURE - A11. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/F/148A(SCN)/2021-22/1040687952(1) dated 14.03.2022, ITBA/AST/S/148_1/2021-22/1042367962(1) dated 31.03.2022, ITBA/AST/S/114/2023-24/1062666522(1) dated 14.03.2024, ITBA/AST/S/156/2023-24/1062666390(1) dated 14.03.2024, ITBA/PNL/S/271(1)(c)/2023- 24/1062666699(1) dated 14.03.2024, ITBA/PNL/F/271(1)(b)/2023-24/1062699844(1) dated 15.03.2024, ITBA/PNL/F/271(1)(b)/2024-25/1065971957(1) dated 19.06.2024, ITBA/PNL/F/271F/2023-24/1062700177(1) dated 15.03.2024 and order Nos.ITBA/AST/F/148A/2021- - 6 - HC-KAR NC: 2025:KHC:39689 WP No. 23267 of 2024 22/1042295135(1) dated 31.03.2022, ITBA/AST/S/147/2023- 24/1062666274(1) dated 14.03.2024, ITBA/PNL/F/271(1)(c)/2024-25/1066038231(1) dated 25.06.2024, ITBA/PNL/F/271F/2024-25/1065971958(1) dated 19.06.2024 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Smt. Lochana S. Babu, learned counsel for the petitioner and Sri M. Dilip, 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: - 7 - HC-KAR NC: 2025:KHC:39689 WP No. 23267 of 2024 ORDER (i) The impugned notices bearing No. ITBA/AST/F/148A(SCN)/2021-22/1040687952(1) dated 14.03.2022, ITBA/AST/S/148_1/2021- 22/1042367962(1) dated 31.03.2022, ITBA/AST/S/114/2023-24/1062666522(1) dated 14.03.2024, ITBA/AST/S/156/2023- 24/1062666390(1) dated 14.03.2024, ITBA/PNL/S/271(1)(c)/2023-24/1062666699(1) dated 14.03.2024, ITBA/PNL/F/271(1)(b)/2023- 24/1062699844(1) dated 15.03.2024, ITBA/PNL/F/271(1)(b)/2024-25/1065971957(1) dated 19.06.2024, ITBA/PNL/F/271F/2023- 24/1062700177(1) dated 15.03.2024 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 - 8 - HC-KAR NC: 2025:KHC:39689 WP No. 23267 of 2024 considered and I.A.No.1/2024 would be considered in the event revival of this petition becomes necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 2 Sl No.: 0