- 1 - HC-KAR NC: 2025:KHC-D:17570 WP No. 104285 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 8TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 104285 OF 2025 (T-IT) BETWEEN: SHRI. MACHA VENKATESH S/O. RAJANNA, AGED ABOUT 63 YEARS, HOUSE NO. 106, WARD NO 24, TAILOR STREET BEHIDN VITOBHA TEMPLE, COWL BAZAR, BALLARI - 583 102. …PETITIONER (BY SRIYUTHS. HEMANTHPAI, LOCHANAS. BABU & SHASHANK S. HEGDE, ADVOCATES) AND: 1. THE INCOME TAX OFFICER, WARD -1 AND TPS, AAYAKAR BHAVAN, STAFF ROAD, FORT BALLARI - 583 102. 2. THE CHIEF COMMISSIONER OF INCOME TAX -1, CENTRAL REVENUE, QUEENS ROAD, BENGALURU 560 001. 3. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CETRE, REP BY ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI 110 003. …RESPONDENTS (BY SRI. M. THIRUMALESH & SMT. ROOPA, ADVOCATES) Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:17570 WP No. 104285 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 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 01.02.2024 OF THE ACT FOR THE AY 2017-18 BY THE RESPONDENT NO. 1 BEARING DIN AND NOTICE NO. ITBA/ AST/ F/ 148A (SCN)/ 2023-24/1060371069(1), HEREIN MARKED AS ANNEXURE- A AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING B GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) The petitioner - Assessee is before this Court seeking quashment of the notice issued under Section 148(b) of the Act, dated 01.02.2024 for the AY-2017-18 by respondent No.1 vide Annexure-A; unsigned sanction dated 27.02.2024 accorded under Sections 151 of the Act for the AY-2017-18 by respondent No.2 vide Annexure-A1; order dated 29.02.2024 passed under Section 148A(d) of the Act for the AY-2017-18 by respondent No.1 vide Annexure-A2; notice dated 29.02.2024 issued under Section 148 of the Act for the AY-2017-18 by respondent No.1 vide Annexure-A3; assessment order dated 19.03.2025 passed under Section 147 of the Act for the AY-2017-18 by respondent No.3, vide Annexure-A4; computation sheet dated 19.03.2025 for the AY-2017-18 by respondent No.3 vide Annexure-A5; - 3 - HC-KAR NC: 2025:KHC-D:17570 WP No. 104285 of 2025 demand notice dated 19.03.2025 issued under Section 156 of the Act for the AY-2017-18 by respondent No.3 vide Annexure- A6; the penalty show cause notice dated 19.03.2025 issued under Section 270A of the Act for the AY-2017-18 by respondent No.3 vide Annexure-A7; penalty show cause notices dated 19.03.2025 issued under Section 271F of the Act for the AY- 2017-18 by respondent No.3 vide Annexure-A8; penalty show cause notice dated 19.03.2025 issued under Section 271AAC(1) of the Act for the AY-2017-18 by respondent No.3 vide Annexure-A9; penalty show cause notice dated 19.03.2025 issued under Section 271A of the Act for the AY-2017-18 by respondent No.3 vide Annexure-A10; and penalty show cause notice dated 19.03.2025 issued under Section 271B of the Act for the AY-2017-18 by respondent No.3 vide Annexure-A11. 2. Heard Sri Hemanth Pai, Sri Lochana S.Babu & Shashank S.Hegde, learned counsels for the petitioner and Sri Thirumalesh & Smt Roopa, learned counsels for the respondents. 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones - 4 - HC-KAR NC: 2025:KHC-D:17570 WP No. 104285 of 2025 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 notice issued under Section 148(b) of the Act, dated 01.02.2024 for the AY-2017-18 by respondent No.1 vide Annexure-A; unsigned sanction dated 27.02.2024 accorded under Sections 151 of the Act for the AY-2017-18 by respondent No.2 vide Annexure-A1; order dated 29.02.2024 passed under Section 148A(d) of the Act for the AY-2017-18 by respondent No.1 vide Annexure-A2; notice dated 29.02.2024 issued under Section 148 of the Act for the AY-2017-18 by respondent No.1 vide Annexure- A3; assessment order dated 19.03.2025 passed under Section 147 of the Act for the AY-2017-18 by respondent No.3, vide Annexure-A4; computation sheet dated 19.03.2025 for the AY-2017-18 by respondent No.3 vide Annexure-A5; demand notice dated 19.03.2025 issued under Section 156 of the Act for the AY-2017-18 by respondent No.3 vide Annexure-A6; the penalty show cause notice dated - 5 - HC-KAR NC: 2025:KHC-D:17570 WP No. 104285 of 2025 19.03.2025 issued under Section 270A of the Act for the AY-2017-18 by respondent No.3 vide Annexure- A7; penalty show cause notices dated 19.03.2025 issued under Section 271F of the Act for the AY- 2017-18 by respondent No.3 vide Annexure-A8; penalty show cause notice dated 19.03.2025 issued under Section 271AAC(1) of the Act for the AY-2017- 18 by respondent No.3 vide Annexure-A9; penalty show cause notice dated 19.03.2025 issued under Section 271A of the Act for the AY-2017-18 by respondent No.3 vide Annexure-A10; and penalty show cause notice dated 19.03.2025 issued under Section 271B of the Act for the AY-2017-18 by respondent No.3 vide Annexure-A11, 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 - 6 - HC-KAR NC: 2025:KHC-D:17570 WP No. 104285 of 2025 the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE VNP/CT-ASC List No.: 1 Sl No.: 156