- 1 - HC-KAR NC: 2025:KHC-D:13460 WP No. 107199 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 25TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 107199 OF 2025 (T-IT) BETWEEN: ARMBYA RAMKRISHNA KALLURAYA SON OF SHRI RAMCHANDRA KALLURAYA AGED ABOUT 87 YEARS, PLOT NO.42, TEMPLE ROAD, CHIDAMBAR NAGAR, TILAKWADI, BELGAUM 590006, KARNATAKA. …PETITIONER (BY SRI. PRAMOD Y. VAIDYA AND SRI. SHASHANK S HEGDE., ADVOCATES) AND: 1. INCOME TAX TAX OFFICER, WARD-2 BELGAUM FEROJ KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL DR. AMBEDKAR ROAD, BELAGAVI 590001, KARNATAKA. 2. THE JOINT COMMISSIONER OF INCOME TAX, RANGE FEROJ KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL DR. AMBEDKAR ROAD, BELGAVI 590001, KARNATAKA. …RESPONDENTS (BY SRI. M. THIRUMALESH AND SMT. ROOPA., ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO STAY THE OPERATION OF A WRIT OF CERTIORARI QUASHING THE NOTICE 19.03.2025 ISSUED UNDER SECTION 148A(1) OF THE INCOME TAX ACT, 1961 Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:13460 WP No. 107199 of 2025 FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A (SCN) -1/2024- 25/1074700650(1) HEREIN MARKED AS ANNEXURE – A AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Sri.M.Thirumalesh and Smt.Roopa, learned counsel are directed to take notice for respondents No.1 and 2. 2. The Petitioner is before this Court seeking for the following reliefs: a. Stay the operation of the notice dated 19.03.2025 issued under Section 148A(1) of the Income Tax Act, 1961 for the assessment year 2019-20 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A (SCN)_1/2024-25/1074700650(1) herein marked as Annexure-A b. Stay the operation of the order dated 29.06.2025 passed under section 148A(3) of the Income Tax Act, 1961 for the assessment year 2019-20 by the respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A/2025-26/1077990377(1) herein marked as Annexure-A1. c. Stay the operation of the order dated 29.06.2025 passed under section 148 of the Income Tax Act, 1961 for the assessment year 2019-20 by the respondent No.1 bearing DIN & Notice No. ITBA/AST/S/148_1/2025-26/1077990460(1) herein marked as Annexure-A2. - 3 - HC-KAR NC: 2025:KHC-D:13460 WP No. 107199 of 2025 3. The only grievance of the petitioner-herein is that instead of the Faceless Authority, notice has been issued by the Assessing Officer. This issue is seized of by the Hon’ble Apex Court in Slp No.27736/2023 [Union of India vs. Suryalakshmi Cotton Mills]. 4. In that view of the matter, the reliefs which have been sought are required to be granted, as such, I pass the following; ORDER i. The writ petition is allowed. ii. A certiorari is issued. The notice dated 19.03.2025 bearing No.DIN & Notice No. ITBA/AST/F/148A(SCN)_1/2024-25/1074700650(1) at Annexure-A; order dated 29.06.2025 bearing No. DIN & Notice No.ITBA/AST/F/148A/2025- 26/1077990377(1) at Annexure-A1; and order dated 29.06.2025 bearing No. ITBA/AST/S/148_1/2025-26/1077990460(1) at Annexure-A2, are quashed. - 4 - HC-KAR NC: 2025:KHC-D:13460 WP No. 107199 of 2025 iii. The parties would be bound by the decision of the Hon’ble Apex Court in Slp No.27736/2023 [Union of India vs. Suryalakshmi Cotton Mills] and act accordingly. Sd/- (SURAJ GOVINDARAJ) JUDGE LN List No.: 1 Sl No.: 92