- 1 - HC-KAR NC: 2025:KHC:39220 WP No. 2454 of 2024 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. 2454 OF 2024 (T-IT) BETWEEN: MR. VINAY NARAYANASWAMY, S/O NARAYANASWAMY P, AGED ABOUT 42 YEARS, NO. 987, HAL 2ND STAGE, 12TH MAIN, 1ST CROSS, INDIRANAGAR, BENGALURU-560008, PAN NO.AGBPN4633M. …PETITIONER (BY SMT. VANAJA M.R, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD (1)(1)(1), BANGALORE, KORAMANGALA KHB GAMES VILLAGE, BANGALORE-560095. 2. CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39220 WP No. 2454 of 2024 DELHI-110001, REPRESENTED BY ITS SECRETARY, TAX POLICY AND LEGISLATION DIVISION. …RESPONDENTS (BY SRI. Y.V.RAVIRAJ, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER BEARING NOS.ITBA/COM/F/17/2023-24/1059226366(1), FOR THE ASSESSMENT YEAR 2016-17, UNDER CLAUSE (d) OF SECTION 148A OF THE ACT DATED 30/12/2023 ISSUED BY THE 1ST RESPONDENT (ANNEXURE-A) AND THE NOTICE ISSUED U/S 148 OF THE IT ACT DATED 30/12/2023 FOR THE ASSESSMENT YEAR 2016-17 UNDER REF NO. ITBA/COM/F/17/2023-24/1059227209(1) BY THE 1ST RESPONDENT (ANNEXURE-L) AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39220 WP No. 2454 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “(a) Issue a Writ of certiorari or a direction in the nature of a writ of certiorari quashing the order bearing Nos. ITBA/COM/F/17/2023-24/1059226366(1), for the Assessment year 2016-17, under clause(d) of section 148A of the Act dated 30/12/2023 issued by the 1st Respondent (Annexure-A) and the notice issued U/S 148 of the I.T.Act dated 30/12/2023 for the Asst. year 2016-17 under ref no ITBA/COM/F/17/2023- 24/1059227209(1) by the 1ST Respondent (Annexure-L) OR (b) Issue a writ of mandamus or in the nature of writ of mandamus directing the 1st respondent to withdraw the order dated 30/12/2023 in ref.NO. ITBA/COM/F/17/2023-24/1059226366(1) passed under clause (d) of section 148A of the Act. Annexure- A and the notice issued U/S 148 of the I.T.Act dated 30/12/2023 for the Asst. year 2016-17 under ref no ITBA/COM/F/17/2023-24/1059227209(1) by the 1ST Respondent (Annexure-L) OR (c) Issue any other Order or directions in the as this Hon'ble High Court deem fit in the circumstances of the case AND (d) Allow the Writ petition with cost”. - 4 - HC-KAR NC: 2025:KHC:39220 WP No. 2454 of 2024 2. Heard Smt.Vanaja M.R, learned counsel for the petitioner and Sri.Y.V.Raviraj, 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: ORDER (i) The impugned show cause notice 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. - 5 - HC-KAR NC: 2025:KHC:39220 WP No. 2454 of 2024 (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 CBC List No.: 2 Sl No.: 5