- 1 - HC-KAR NC: 2025:KHC:39456 WP No. 19777 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 19777 OF 2022 (T-IT) BETWEEN: LATE SRI PUTTAMADAIAH REPRESENTED BY LEGAL REP. SRI LOKESH P., S/O LATE SRI. PUTTAMADAIAH SHIVASHREE BUILDING, MADANAYAKANAHALLI, MADAVARA PO, OPP. SHANESHWARA TEMPLE, BENGALURU – 562 123. PRESENTLY R/AT NO. 168, KUDUREGERE VILLAGE, ALUR POST, BENGALURU NORTH TALUK, BENGALURU – 560 162. …PETITIONER (BY SRI SHREEHARI, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 1(2)(1) THE ASSESSING OFFICER UNDER THE INCOME TAX ACT, 1961 ROOM NO. 101, 1st FLOOR, BMTC COMMERCIAL COMPLEX 6TH BLOCK, 80 FEET ROAD, KORAMANGALA Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39456 WP No. 19777 of 2022 BENGALURU – 560 095. 2. CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 011 REPRESENTED BY CHAIRMAN, CBDT. …RESPONDENTS (BY SRI Y. V.RAVI RAJ AND SRI M.DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARING IN SO FAR THE PETITIONER IS CONCERNED THAT THE INSTRUCTION NO.01/2022(F.NO.279/MISC/M-51/2022-IT) DATED 11.05.2022 ISSUED BY THE R2 AND ENCLOSED AS ANNEXURE- A IS ULTRA VIRES THE SECTION 147, 148, 149 AND 151 OF THE INCOME TAX ACT,1961 AND SECTION 3 OF THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 AND THE DECISION OF THE HON’BLE SUPREME COURT IN RE UOI V. ASHISH AGARWAL IN CIVIL APPEAL NO.3005/2020 DATED 04.05.2022 REPORTED IN 444 ITR 1(SC); DECLARING IN SO FAR THE PETITIONER IS CONCERNED THAT THE NOTIFICATIONS NO.S.O.1432(E) (NO.20/2021/F.NO.370142/35/2020-TPL) DATED 31.03.2021 ISSUED BY THE R2 AND ENCLOSED AS ANNEXURE-B IS ULTRA VIRES THE SECTION 147, 148, 149 AND 151 OF THE INCOME TAX ACT 1961 AS WELL AS SECTION 3 OF THE TAXATION AND - 3 - HC-KAR NC: 2025:KHC:39456 WP No. 19777 of 2022 OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT 2020; DECLARING IN SO FAR THE PETITIONER IS CONCERNED THAT THE NOTIFICATION NO.S.O.1703(E)(NO.38/2021/F.NO.370142/35/2020-TPL) DATED 27.04.2021 ISSUED BY THE R2 AND ENCLOSED AS ANNEXURE-C IS ULTRA VIRES OF SECTION 147, 148, 149 AND 151 OF THE INCOME TAX ACT, 1961 AS WELL AS SECTION 3 OF THE TAXATION AND OTHER LAWS(RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020; QUASHING THE NOTICE UNDER CLAUSE(b) OF SECTION 148A OF THE INCOME TAX ACT 1961 DATED 17.05.2022 FOR THE A.Y 2015-16 ISSUED BY THE R1 BEARING DIN VIZ., ITBA/COM/F/17/2022-23/1043047719(1) WHICH IS ENCLOSED AS ANNEXURE-D; QUASHING OF THE NOTICE UNDER CLAUSE (d) OF SECTION 148A OF THE INCOME TAX ACT 1961 DATED 20.07.2022 FOR THE AY.2015-16 ISSUED BY THE R1 BEARING DIN VIZ., ITBA/COM/F/17/2022-23/1043942375(1) WHICH IS ENCLOSED AS ANNEXURE-E; QUASHING OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT 1961 DATED 20.07.2022 FOR THE AY.2015-16 ISSUED BY THE R1 BARING DIN VIZ,. ITBA/AST/M/148_1/2022-23/1043961308(1) WHICH IS ENCLOSED AS ANNEXURE-F. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 4 - HC-KAR NC: 2025:KHC:39456 WP No. 19777 of 2022 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notification bearing Nos. S.O.1432(E)[NO.20/2021/F.NO.370142/35/2020-TPL] dated 31.03.2021, S.O.1703 (E)[NO.38/2021/F.NO.370142/35/2020- TPL] dated 27.04.2021, notices bearing No.ITBA/COM/F/17/2022-23/1043047719(1) dated 17.05.2022, ITBA/COM/F/17/2022-23/1043942375(1) dated 20.07.2022, ITBA/AST/M/148_1/2022-23/1043961308(1) dated 20.07.2022 and instruction bearing No.1/2022 dated 11.05.2022 issued by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Annamalai S., learned counsel for the petitioner and Sri Y.V.Raviraj and Sri M. Dilip, 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 - 5 - HC-KAR NC: 2025:KHC:39456 WP No. 19777 of 2022 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 impugned notification bearing Nos. S.O.1432(E)[NO.20/2021/F.NO.370142/35/2020- TPL] dated 31.03.2021, S.O.1703 (E)[NO.38/2021/F.NO.370142/35/2020-TPL] dated 27.04.2021, notices bearing No.ITBA/COM/F/17/2022-23/1043047719(1) dated 17.05.2022, ITBA/COM/F/17/2022- 23/1043942375(1) dated 20.07.2022, ITBA/AST/M/148_1/2022-23/1043961308(1) dated 20.07.2022 and instruction bearing No.1/2022 dated 11.05.2022 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 - 6 - HC-KAR NC: 2025:KHC:39456 WP No. 19777 of 2022 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 NVJ List No.: 1 Sl No.: 304