(BY SRI. RAVI SHANKAR S.V, ADVOCATE) v. (BY SRI. M. THIRUMALESH, ADVOCATE)

(BY SRI. RAVI SHANKAR S.V, ADVOCATE) …PETITIONER Digitally signed by NAGAVENI Location: High Court of Karnataka AND:

THE INCOME TAX OFFICER WARD -3(3)(1), BENGALURU HMT BHAWAN, NO. 59, BEALRY ROAD, GANGANAGAR BENGALURU - 560 032

THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU -3, BMTC BUILDING - 2 - NC: 2025:KHC:39300 WP No. 7008 of 2025 HC-KAR 80 FEET ROAD, 6TH BOCK NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU - 560 095.

ASSESMENT UNIT/ INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR E-RAMP, JAWARLAL NEHRU STADIUM DELHI - 110 003. (BY SRI. M. THIRUMALESH, ADVOCATE) …RESPONDENTS THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE UNSIGNED SANCTION DATED 27.03.2024 ACCORDED UNDER SECTION 151 OF THE ACT FOR THE ASSESSMENT YEAR 2020- 21 BY THE RESPONDENT NO.2 BEARING DIN AND NOTICE NO. ITBA/AST/S/118/2023-24/1063464320(1) HEREIN MARKED AS ANNEXURE-A AND ETC., - 3 - NC: 2025:KHC:39300 WP No. 7008 of 2025 HC-KAR 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 is before this Court seeking the following prayers: “a) b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the unsigned sanction dated 27.03.2024 accorded under section 151 of assessment year 2020-21 by the Respondent No.2 No. DIN ITBA/AST/S/118/2023-24/1063464320(1) herein marked as Annexure - A. the Act bearing Notice & Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Act dated 28.03.2024 of assessment year 2020-21 by the Respondent No. DIN No.1 ITBA/AST/S/148_1/2023-24/1063527119(1) herein marked as Annexure -A1. the Act bearing Notice & c) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. " - 4 - NC: 2025:KHC:39300 WP No. 7008 of 2025 HC-KAR

2. Heard Shri Ravishankar S.V., learned counsel appearing for the petitioner and Shri M. Thirumalesh, learned counsel appearing 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.