Karnataka High Court
Sri Tirumala Constructions And ... vs Assistant Commissioner Of Income Tax on 24 September, 2025
Author: M.Nagaprasanna
Bench: M.Nagaprasanna
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NC: 2025:KHC:39261
WP No. 28773 of 2025
HC-KAR
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. 28773 OF 2025 (T-IT)
BETWEEN:
1. SRI TIRUMALA CONSTRUCTIONS AND DEVELOPERS
ABOVE BSNL OFFICE,
NARAYANAGHATTA VILLAGE,
BENGALURU - 560 099
REP. BY ITS PARTNER
SHRI. BHANSWADA DINESH REDDY,
VILLA NO. 60, ANTHEN AMBIENCE,
GUNDLAPOCHAMPALLY, KOMPALLY,
MEDCHAL MANDAL, TELANGANA - 500 014
...PETITIONER
(BY SMT. LOCHANA S. BABU, ADVOCATE)
Digitally AND:
signed by
NAGAVENI 1. ASSISTANT COMMISSIONER OF INCOME TAX,
Location:
High Court of CIRCLE 4(3)(1),
Karnataka BMTC BUILDING, 80 FEET ROAD,
6TH BLOCK, NEAR KHB GAMES VILLAGE,
KORAMANGALA,
BENGALURU - 560 095
2. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 2,
BMTC BUILDING, 80 FEET ROAD,
6TH BLOCK, NEAR KHB GAMES VILLAGE,
BENGALURU - 560 095
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NC: 2025:KHC:39261
WP No. 28773 of 2025
HC-KAR
3. ASSESSMENT UNIT,
NATIONAL FACELESS
ASSESSMENT CENTRE,
REP. BY ADDI/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. SUSHAL TIWARI, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT
OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT
OF CERTIORARI QUASHING THE NOTICE DATED 20.02.2024
ISSUED UNDER SECTION 148A(B) OF THE ACT FOR THE AY
2020-21 BY THE RESPONDENT NO. 1, BEARING
DIN ITBA/AST/F/148A(SCN)/2023-24/1061192791(1), HEREIN
MARKED AS ANNEXURE - A AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
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NC: 2025:KHC:39261
WP No. 28773 of 2025
HC-KAR
CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA
ORAL ORDER
The petitioner is before this Court, seeking the following prayer:
"a) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the notice dated 20.02.2024 issued under section 148A(b) of the Act for the AY 2020-21 by the Respondent No. 1, bearing DIN ITBA/AST/F/148A(SCN)/2023-
24/1061192791(1), herein marked as Annexure-A.
b) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the order dated 20.03.2024 passed under section 148A(d) of the Act for the AY 2020-21 by the Respondent No. 1, bearing DIN ITBA/AST/F/148A/2023- 24/1063046603(1), herein marked as Annexure- A1.
c) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the notice dated 20.03.2024 issued under section 148 of the Act for the AY 2020-21 by the Respondent No. 1, bearing DIN ITBA/AST/S/148_1/2023- 24/1063047016(1), herein marked as Annexure- A2.
d) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the re- assessment order dated 21.01.2025 passed under section 147 r.w.s. 144B of the Act for the AY 2020- 21 by the Respondent No. 3, bearing DIN ITBA/AST/S/147/2024-25/1072391653(1), herein marked as Annexure-A3.
e) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty -4- NC: 2025:KHC:39261 WP No. 28773 of 2025 HC-KAR show cause notice dated 03.01.2025 issued under section 272A(1)(d) of the Act for the AY 2020-21 by the Respondent No. 3, bearing DIN ITBA/PNL/S/272A(1)(d)_FL/2024- 25/1071853231(1), herein marked as Annexure - A4.
f) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty order dated 17.06.2025 passed under section 272A(1)(d) of the Act for the AY 2020-21 by the Respondent No. 3, bearing DIN ITBA/PNL/F/272A(1)(d)/2025-26/1077097669(1), herein marked as Annexure-A5.
g) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty show cause notice dated 21.01.2025 issued under section 270A of the Act for the AY 2020-21 by the Respondent No. 3, bearing DIN ITBA/PNL/S/270A/2024-25/1072395532(1), herein marked as Annexure - A6.
h) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty show cause notice dated 21.01.2025 issued under section 271B of the Act for the AY 2020-21 by the Respondent No. 3, bearing DIN ITBA/PNL/S/271B/2024-25/1072395534(1), herein marked as Annexure - A8.
i) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty order dated 18.06.2025 passed under section 271B of the Act for the AY 2020-21 by the Respondent No. 3, bearing DIN ITBA/PNL/F/271B/2025-26/1077144714(1), herein marked as Annexure - A9.
k) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty show cause notice dated 21.01.2025 issued under section 271A of the Act for the AY 2020-21 by the Respondent No. 3, bearing DIN -5- NC: 2025:KHC:39261 WP No. 28773 of 2025 HC-KAR ITBA/PNL/S/271A/2024 25/1072395533(1), herein marked as Annexure - A10.
l) Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the penalty order dated 18.06.2025 passed under section 271A of the Act for the AY 2020-21 by the Respondent No. 3, bearing DIN ITBA/PNL/F/271A/2025-26/1077144545(1), herein marked as Annexure - A11.
m) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."
2. Heard Smt. Lochana S. Babu, learned counsel for the petitioner and Sri Sushal Tiwari, 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:
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(i) The impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151-A 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 SJK CT-SG List No.: 5 Sl No.: 30