- 1 - HC-KAR NC: 2025:KHC:39319 WP No. 35750 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. 35750 OF 2024 (T-IT) BETWEEN: KIRAN H R S/O RAJA REDDY Y AGED ABOUT 45 YEARS, NO.327, 1ST FLOOR, RAJALAKSHMI NILAYA, 2ND CROSS, GANESH TEMPLE ROAD, 80 FEET ROAD, ARMANE NAGARA, BANGALORE NORTH, BENGALURU- 560 094. …PETITIONER (BY SRI. NARENDRA KUMAR JAYANTILAL JAIN., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), CENTRAL REVENUE BUILDING, QUEENS ROAD BENGALURU-560 001 …RESPONDENT (BY SRI. M.DILIP., ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39319 WP No. 35750 of 2024 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED NOTICE DATED 28.08.2024 ISSUED BY THE LEARNED RESPONDENT UNDER SECTION 148 VIDE DIN ITBA/AST/S/148-1/2024-25/1068094109(1) FOR AY 2015-16, ENCLOSED IN ANNEXURE A., AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “A. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned Notice dated 28.08.2024 issued by the Learned Respondent under section 148 vide DIN ITBA/AST/S/148_1/2024-25/1068094109(1) for AY 2015-16, enclosed in Annexure A. - 3 - HC-KAR NC: 2025:KHC:39319 WP No. 35750 of 2024 B. Issue as far as Petitioner is concerned by an appropriate writ or Order in the nature of Mandamus or otherwise, Direct the Learned Respondent not to pass any order in case of the Petitioner. And C. Grant such other reliefs as this Honourable High Court may think fit including the cost of this writ petition." 2. Heard Shri Narendra Kumar Jayantilal Jain, learned counsel appearing for the petitioner and Shri M. Dilip, 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 - 4 - HC-KAR NC: 2025:KHC:39319 WP No. 35750 of 2024 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. (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.: 2 Sl No.: 68