HULIKERE NAGESH BHAVANTH ARADYA v. INCOME TAX OFFICER

HULIKERE NAGESH BHAVANTH ARADYA, S/O SRI. NAGESH H M, AGED ABOUT 30 YEARS, NO. 7216, NEAR NES QUARTERS, MARUTHI NAGAR, ARSIKERE TQ, HASSAN - 573 103. …PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND:

#1. INCOME TAX OFFICER, WARD 1 AND TPS HASSAN, AAYAKAR BHAVAN, 2ND STAGE, BELUR ROAD, HASSAN - 573 201. Digitally signed by NAGAVENI Location: High Court of Karnataka

#2. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU – 3, THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT, 1961, BMTC BUILDING, BMTC BHAVAN, 80 FEET ROAD, (NEAR SONY WORLD SIGNAL) KORAMANGALA, BENGALURU - 560 034. - 2 - NC: 2025:KHC:35155 WP No. 7566 of 2025 HC-KAR

#3. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC) A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC).

#4. ASSESSMENT UNIT, A UNIT CREATED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961, ROOM No.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC). (BY SRI. M. THIRUMALESH, ADVOCATE) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE U/S 148A(b) OF THE INCOME TAX ACT, 1961 DATED 18/03/2023 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2019-20 WHICH BEARS THE ITBA/AST/F/148A(SCN)/2022- 23/1050926441(1) AND ENCLOSED AS ANNEXURE B; QUASH OF ELECTRONICALLY COMMUNICATED ORDER U/S 148A(d) OF THE INCOME TAX ACT, 1961 DATED 30/03/2023 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2019-20 WHICH BEARS THE DIN VIZ., ITBA/AST/F/148A/2022-23/1051634192(1) AND ENCLOSED AS ANNEXURE D AND ETC., THE DIGITALLY SIGNED AND VIZ., DIN THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2025:KHC:35155 WP No. 7566 of 2025 HC-KAR CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “a. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice u/s 148A(b) of the Income Tax Act, 1961 dated 18/03/2023 issued by the Respondent No. 1 for the Assessment Year 2019-20 which bears the DIN ITBA/AST/F/148A(SCN)/2022-23/1050926441(1) viz., and enclosed as Annexure B. b. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order u/s 148A(d) of the Income Tax Act, 1961 dated 30/03/2023 issued by the Respondent No. 1 for the Assessment Year 2019-20 which bears the DIN ITBA/AST/F/148A/2022-23/1051634192(1) and viz., enclosed as Annexure D. c. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated approval u/s 151 of the Income Tax Act, 1961, dated 30/03/2023 issued by the Respondent No. 2 for the Assessment Year 2019-20 which bears the DIN viz., ITBA/AST/S/118/2022-23/1051633728(1) and enclosed as Annexure E. d. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice u/s 148 of the Income Tax Act, 1961 dated 30/03/2023 issued by the Respondent No. 1 for the Assessment Year 2019-20 which bears the DIN viz., ITBA/AST/S/148_1/2022-23/1051634452(1) and enclosed as Annexure F. - 4 - NC: 2025:KHC:35155 WP No. 7566 of 2025 HC-KAR e. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice under section 147 r.w.s. 144 r.w.s. 144B of the Income-tax Act, 1961 dated 06/03/2024 issued by the Respondent No. 4 for the Assessment Year 2019-20 viz., ITBA/AST/S/147/2023-24/1062074127(1) and enclosed as Annexure Q1. DIN f. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice of demand under section 156 of the Income Tax Act, 1961 dated 06/03/2024 issued by the Respondent No. 4 for the Assessment Year 2019-20 ITBA/AST/S/156/2023- which bears 24/1062074210(1) and enclosed as Annexure Q2. the DIN viz. g. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated computation sheet dated 06/03/2024 issued by the Respondent No. 4 for the Assessment Year viz., 2019-20 ITBA/AST/S/319/2023-24/1062074273(1) and enclosed as Annexure Q3. DIN h. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order under section 270A of the Income- tax Act, 1961 dated 07/08/2024 Respondent No. 4 for the Assessment Year 2019-20 which bears the DIN viz., ITBA/PNL/F/270A/2024- 25/1067416659(1) and enclosed as Annexure R1. issued by i. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice of demand under section 156 of the Income Tax Act, 1961, dated 07/08/2024 issued by the Respondent No. 4 for the Assessment Year 2019-20 which bears ITBA/PNL/S/156/2024- 25/1067418490(1) and enclosed as Annexure R2. the DIN viz. j. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order under section 271AAC(1) of the Income-tax Act, 1961 dated 07/08/2024 issued by the - 5 - NC: 2025:KHC:35155 WP No. 7566 of 2025 HC-KAR Respondent No. 4 for the Assessment Year 2019-20 which bears the DIN viz., ITBA/PNL/F/271AAC(1)/2024- 25/1067559332(1) and enclosed as Annexure S1. k. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice of demand under section 156 of the Income Tax Act, 1961, dated 07/08/2024 issued by the Respondent No. 4 for the Assessment Year 2019-20 which bears ITBA/PNL/S/156/2024- 25/1067558327(1) and enclosed as Annexure S2. the DIN viz. l. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order under section 271B of the Income- tax Act, 1961 dated 07/08/2024 Respondent No. 4 for the Assessment Year 2019-20 which bears the DIN viz., ITBA/PNL/F/271B/2024- 25/1067705300(1) and enclosed as Annexure T1. issued by m. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice of demand under section 156 of the Income Tax Act, 1961, dated 07/08/2024 issued by the Respondent No. 4 for the Assessment Year 2019-20 ITBA/PNL/S/156/2024- which bears 25/1067705280(1) and enclosed as Annexure T2. the DIN viz. n. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order under section 272A(1)(d) of the Income-tax Act, 1961 dated 07/08/2024 issued by the Respondent No. 4 for the Assessment Year 2019-20 which bears the DIN viz., ITBA/PNL/F/272A(1)(d)/2024- 25/1067564221(1) and enclosed as Annexure U1. o. Issue a writ of certiorari or any other suitable the digitally signed and for quashing of electronically communicated notice of demand under section 156 of the Income Tax Act, 1961, dated 07/08/2024 issued by the Respondent No. 4 for the Assessment Year 2019-20 which bears the DIN viz. ITBA/PNL/S/156/2024-25/1067563636(1) and enclosed as Annexure U2. - 6 - NC: 2025:KHC:35155 WP No. 7566 of 2025 HC-KAR p. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice dated 03/10/2024 issued by the Respondent No. 1 for the Assessment Year 2019-20 which bears ITBA/COM/F/17/2024- the DIN viz. 25/1069335289(1) and enclosed as Annexure V. q. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to COST OF THIS PETITION.”

#2. Heard Sri. Shreehari, learned counsel petitioner, Sri.M.Thirumalesh, learned counsel 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 - NC: 2025:KHC:35155 WP No. 7566 of 2025 HC-KAR 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 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.: 1 Sl No.: 416 CT.SM