Kolaramma Silk Khadi Gramodyog Sangha Vs the Income Tax Officer

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NC: 2025:KHC:37107 WP No. 26200 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15^TH DAY OF SEPTEMBER, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 26200 OF 2025 (T-IT)

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BETWEEN:

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KOLARAMMA SILK KHADI GRAMODYOG SANGHA REPRESENTED BY ITS SECRETARY SRI SRINIVAS. V NO.01, SINGONDANAHALLI, BEGLIHOSAHALLI POST, KOLAR TALUK-563 101 KOLAR DISTRICT REGISTERED UNDER KARNATAKA SOCITIES ACT 1954.

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…PETITIONER

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Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA

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(BY SRI. R. CHANDRASHEKAR AND KASHINATH KALMATH, ADVOCATES FOR SRI. RAMA MURTHY R., ADVOCATE)

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AND:

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THE INCOME TAX OFFICER WARD -1, NEW EXTENSION, KOLAR-563 101.

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ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,

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NC: 2025:KHC:37107 WP No. 26200 of 2025

HC-KAR

DELHI-110 001.

…RESPONDENTS

(BY SRI. E.I. SANMATHI, ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA IS PRAYING TO 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 THE NOTICE ISSUED U/S.148A(B) OF THE ACT DATED 12.02.2024 FOR YEAR 2020-21 (ANNEXURE -D ITBA/AST/F/148A(SCN)/202324/1060785952(1)) BY THE 1^ST RESPONDENT AND ETC.

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

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ORAL ORDER

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The petitioner is before this Court seeking the following

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prayer:

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“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:

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i) the notice issued u/s.148A(b) of the Act dated 12.02.2024 for 2020-21 year ( Annexure D) ITBA/AST/F/148A(SCN)/2023-24/10607859 52(1)] by the 1^st Respondent;

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ii) the order dated 25.03.2024 made u/s 148A(d) of the Act, for the assessment year 2020-21 (Annexure E) [ITBA/AST/F/148A/202324/1063329255(1)] by the 1^st Respondent;

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iii) the notice issued u/s.148 of the Act dated 25.03.2024 assessment for the year 2020-21

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NC: 2025:KHC:37107 WP No. 26200 of 2025

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HC-KAR

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(Annexure-F) [ITBA/AST/S/148_1/2023-24/ 1063329758(1)] by the 1^st Respondent;

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iv) the order dated 15.01.2025 made u/s 147 r.w.s 144B of the Act, for the assessment year 2020-21 (Annexure G) [ITBA/AST/S/147/202425/1072206059(1)] by the 2^nd Respondent;

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v) the order dated 17.07.2025 made u/s 271B of the Act, for the assessment year 2020-21 (Annexure - H) ITBA/PNL/F/271B/202526/1078624124(1)] by the 2^nd Respondent;

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vi) the order dated 24.07.2025 made u/s 270A of the Act, for the assessment year 2020-21 (Annexure – H-1) [ITBA/PNL/F/270A/2025 – 26/1078870994 (1)] by the 2^nd Respondent;

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B. This Hon'ble Court may be pleased to issue such other relief or reliefs as this Hon'ble Court deems fit, in the interest of justice, in the Petitioner's case.”

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Heard Sri R. Chandrasekhar and Sri Kashinath Kalmath, learned counsel for Sri Rama Murthy R., learned counsel for the petitioner and Sri E.I.Sanmathi, learned counsel for the respondents.

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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.

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4 - NC: 2025:KHC:37107 WP No. 26200 of 2025

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HC-KAR

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In the light of the issue being similar and the reasons

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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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ORDER

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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.

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(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.

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(iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed.

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(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.

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Sd/(M.NAGAPRASANNA)

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JUDGE

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NVJ/List No.: 1 Sl No.: 127

Kolaramma Silk Khadi Gramodyog Sangha v. the Income Tax Officer

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Kolaramma Silk Khadi Gramodyog Sangha v. the Income Tax Officer

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