- 1 - HC-KAR NC: 2025:KHC:37333 WP No. 17868 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 17868 OF 2022 (T-IT) BETWEEN: DR ABRAHAM EBENEZER S/O SRI ABRAHAMAPPA AGED ABOUT 76 YEARS, NO.1202, 11TH CROSS, 24TH MAIN, HSR SECTOR 1ST PHASE BENGALURU-560034 …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD-4(3)(2) BENGALURU BMTC BUILDING 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU- 560 095. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37333 WP No. 17868 of 2022 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOMET TAX-2 BENGALURU BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU- 560 095. …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148(b) OF THE ACT DATED 20.05.2022 OF ACT FOR THE ASSESSMENT YEAR 2015.16 BY THE R1, BEARING DIN AND LETTER NO. ITBA/COM/F/17/2022.23/1043097373(1) HEREIN MARKED AS ANNEXURE-A1., AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:37333 WP No. 17868 of 2022 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “a) Stay the operation of the notice issued under section 148A(b) of the Act dated 20.05.2022 of Act for the assessment year 2015-16 by the Respondent No.1 bearing DIN & Letter No.ITBA/COM/F/17/2022-23/1043097373(1) herein marked as Annexure - A1. b) Stay the operation of the order dated 29.07.2022 passed under section 148A(d) of the Act for the assessment year 2015-16 by the Respondent No.1 bearing DIN & Order No. ITBA/COM/F/17/2022- 23/1042291691(1) herein marked as Annexure - A2. c) Stay the operation of the notice dated 29.07.2022 issued under section 148 of the Act for the assessment year 2015-16 by the Respondent No.1 bearing DIN & Order No. ITBA/AST/M/148_1/2022-23/1044319820(1) marked as Annexure - АЗ. herein d) Stay all the consequential proceedings in pursuance to the notice issued under section 148 of the Act by the Respondent No.1. e) Grant such other reliefs as this Honorable High Court may think fit including the cost of this writ petition." - 4 - HC-KAR NC: 2025:KHC:37333 WP No. 17868 of 2022 2. Heard Shri Annamalai S., learned counsel appearing for the petitioner and Shri E.I. Sanmathi, 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. 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 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. - 5 - HC-KAR NC: 2025:KHC:37333 WP No. 17868 of 2022 (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 JY List No.: 1 Sl No.: 14