- 1 - HC-KAR NC: 2025:KHC:39216 WP No. 12157 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. 12157 OF 2024 (T-IT) BETWEEN: M/S. DIVYASREE INFRASTRUCTURE PROJECTS PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, REPRESENTED BY ITS DIRECTOR DR.P. SHYAMA RAJU, "DIVYASREE CHAMBERS", WING-A, NO.11, O'SHAUGNESSY ROAD, BANGALORE-560025. …PETITIONER (BY SRI. AVINASH MALLYA U.,ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CR BUILDING, 3RD FLOOR, BANGALORE-560001. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39216 WP No. 12157 of 2024 CENTRAL RANGE-2, CR BUILDING, 3RD FLOOR, BANGALORE-560001. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL, BENGALURU, CR BUILDING, 3RD FLOOR, BANGALORE-560001. …RESPONDENTS (BY SRI.E.I.SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER SECTION 148 OF THE ACT DATED 31/03/2023 BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2022- 23/1051730322(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2019-20 HEREIN MARKED AS ANNEXURE-A AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39216 WP No. 12157 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act dated 31/03/2023 bearing DIN & Notice No. ITBA/AST/S/148_1/2022-23/1051730322(1) issued by the Respondent No.1 for the assessment year 2019-20 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed under section 147 dated 29.03.2024 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1063709917(1) passed by the Respondent No. 1 for the assessment year 2019-20 herein marked as Annexure A3. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing computation sheet attached to the aforementioned assessment order dated 30.03.2024 bearing DIN & Document No. ITBA/AST/S/619/2023-24/1063716254(1) for the assessment year 2019-20 passed by the Respondent No.1 herein marked as Annexure -A4. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand Notice issued u/s 156 dated 29/03/2024 bearing DIN & Notice No. ITBA/AST/S/156/2023-24/1063710034(1) passed by the Respondent No. 1 for the assessment year 2019-20 herein marked as Annexure - A5. - 4 - HC-KAR NC: 2025:KHC:39216 WP No. 12157 of 2024 v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty proceedings- initiated u/s 274 r.w.s. 270A of the Act dated 29/03/2024 bearing DIN No. ITBA/PNL/S/270A/2023- 24/1063710054(1) by the Respondent No. for the assessment year 2019-20 herein marked as Annexure - A6. vi) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri. Avinash Mallya U, learned counsel for the petitioner and Sri.E.I.Sanmathi, 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 - 5 - HC-KAR NC: 2025:KHC:39216 WP No. 12157 of 2024 (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 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE CBC List No.: 2 Sl No.: 0