- 1 - HC-KAR NC: 2025:KHC:38629 WP No. 12368 of 2025 C/W WP No. 12406 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.12368 OF 2025 (T-IT) C/W WRIT PETITION NO.12406 OF 2025 (T-IT) IN WP No.12368/2025 BETWEEN: BADAMAKANAHALLI MUNIVENKATAPPA GOWRAMMA W/O A. N. NAGARAJU, AGED ABOUT 44 YEARS, DOOR NO.285, SAPTHAGIRI NAGARA, VIBHUTHIPURA, OPP. ASWINI NURSING HOME, KOLAR - 563 101. PHONE NO.9964975363 …PETITIONER (BY SRI. RAMA MURTHY R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 1, NEW EXTENSION KOLAR - 563 101. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38629 WP No. 12368 of 2025 C/W WP No. 12406 of 2025 MINISTRY OF FINANCE, NEW DELHI - 110 001. …RESPONDENTS (BY SRI. E. I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE NOTICES DATED 05.03.2023 AND 17.03.2023 ISSUED U/S 148(A)(b) OF THE ACT (ANNEXURE-C & C-1) [ITBA/AST/F/148A(SCN)/2022-23/1050420447(1) & ITBA/AST /F/148A(SCN)/2022-23/1050896489(1)] ISSUED FOR THE ASSESSMENT YEAR 2019-20 BY THE 1ST RESPONDENT AND ETC IN WP NO.12406/2025 BETWEEN: BADAMAKANAHALLI MUNIVENKATAPPA GOWRAMMA W/O A. N. NAGARAJU, AGED ABOUT 44 YEARS, DOOR NO.285, SAPTHAGIRI NAGARA, VIBHUTHIPURA, OPP. ASWINI NURSING HOME, KOLAR - 563 101. PHONE NO.9964975363 ...PETITIONER (BY SRI. RAMA MURTHY R., ADVOCATE) - 3 - HC-KAR NC: 2025:KHC:38629 WP No. 12368 of 2025 C/W WP No. 12406 of 2025 AND: 1. THE INCOME TAX OFFICER WARD 1, NEW EXTENSION KOLAR - 563 101. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NEW DELHI - 110 001. ...RESPONDENTS (BY SRI. E. I. SANMATHI., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED U/S 148(A)(b) OF THE ACT DATED 19.01.2024 FOR THE ASSESSMENT YEAR 2017-2018 (ANNEXURE-C) [ITBA/AST/F/148A(SCN)/2023-24/1059926384(1)] BY THE 1ST RESPONDENT AND ETC THESE PETITIONS COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 4 - HC-KAR NC: 2025:KHC:38629 WP No. 12368 of 2025 C/W WP No. 12406 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is common in both the petitions. The prayer sought in both the petitions are similar, but the difference is the assessment years. Main petition is for the assessment year 2019-20 and the companion petition is for the assessment year 2017-18. 2. The prayer sought in W.P.12368/2025, is as follows: “A. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing: i. the Notices dated 05.03.2023 and 17.03.2023 issued u/s 148A(b) of the Act (Annexure - C & C- 1) [ITBA/AST/F/148A(SCN)/2022- 23/1050420447(1) & ITBA/AST/F/148A(SCN)/2022-23/1050896489(1)] issued for the assessment year 2019-2020 by the 1st Respondent; ii. the order dated 29.03.2023 made u/s 148A(d) of the Act, for the assessment year 2019-2020 (Annexure D) [ITBA/AST/F/148A/2022- 23/1051542724(1)] passed by the 1st Respondent; iii the notice issued u/s.148 of the Act dated 29.03.2023 for the assessment year 2019-2020 (Annexure- E) ITBA/AST/S/148_1/2022- 23/1051546229(1)] issued by the 1st Respondent; iv. the order dated 01.02.2024 made u/s 147 r.w.s. 144 r.w.s 144B of the Act, for the assessment year - 5 - HC-KAR NC: 2025:KHC:38629 WP No. 12368 of 2025 C/W WP No. 12406 of 2025 2019-2020 (Annexure- F) (ITBA/AST/S/147/2023- 24/1060384692(1)] passed by the 2nd Respondent; v. quashing the order dated 18.07.2024 made u/s 272A(1)(d) of the Act, for the assessment year 2019-2020 (Annexure- G) ITBA/PNL/F/272A(1)(d)/2024-25/1066823842(1) passed by the 2nd Respondent; vi. quashing the order dated 23.04.2024 made u/s 271AAC of the Act, for the assessment year 2018- 2019 (Annexure G-1) [ITBA/PNL/F/271AAC(1)/2024-25/1066823782(1)] passed by the 2nd Respondent; B. This Hon'ble Court may be pleased to issue such other relief or reliefs as this Hon'ble Court deems fit, in the Petitioner's case, in the interest of justice.” 2. Heard Sri Rama Murthy R., learned counsel for the petitioner and Sri E.I.Sanmathi, learned counsel for the respondents in both the petitions. 3. The grounds projected in the subject petitions 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 - 6 - HC-KAR NC: 2025:KHC:38629 WP No. 12368 of 2025 C/W WP No. 12406 of 2025 petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notices issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petitions 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 petitions are allowed. (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of the petitions would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 428