- 1 - HC-KAR NC: 2025:KHC:39710 WP No. 14500 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. 14500 OF 2024 (T-IT) BETWEEN: SMT.MEENA RAMU W/O V.RAMU AGED ABOUT 58 YEARS NO.13 AND 14, AISHWARYA NILAYA 1ST MAIN, ANKAPPA REDDY LAYOUT C.V.RAMAN NAGAR BENGALURU – 560 093. …PETITIONER (BY SMT.LOCHANA S. BABU, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD -4(2)(3), BENGALURU BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU – 560 095. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA C.R.BUILDING, QUEEN’S ROAD BENGALURU – 560 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39710 WP No. 14500 of 2024 3. ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM DELHI – 110 003. …RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DTD 03.03.2023 OF THE ACT FOR THE AY 2016-17 BY THE R-1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022-23/1050367830(1) HEREIN MARKED AS ANNEXURE-A; QUASHING THE ORDER DTD 28.03.2023 PASSED U/S 148A(d) OF THE ACT FOR THE AY 2016-17 BY THE R-1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1051460235(1) HEREIN MARKED AS ANNEXURE-A1; QUASHING THE NOTICE DTD 29.03.2023 ISSUED UNDER SECTION 148 OF THE ACT FOR THE AY 2016- 17 BY THE R-1 BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2022-23/1051550807(1) HEREIN MARKED AS ANNEXURE-A2; QUASHING THE ORDER DTD 26.02.2024 PASSED U/S 147 OF THE ACT FOR THE AY 2016-17 BY THE R-3 BEARING DIN AND NOTICE NO. ITBA/AST/S/147/2023- 24/1061502611(1) AND THE CONSEQUENTIAL COMPUTATION SHEET DTD 26.02.2024 BEARING DIN AND NOTICE NO. ITBA/AST/S/114/2023-24/1061502720(1) AND THE DEMAND - 3 - HC-KAR NC: 2025:KHC:39710 WP No. 14500 of 2024 NOTICE DTD 26.02.2024 BEARING DIN AND NOTICE NO. ITBA/AST/S/156/2023-24/1061502710(1) HEREIN MARKED AS ANNEXURE-A3, A4 AND A5 RESPECTIVELY; QUASHING THE PENALTY NOTICE DTD 26.02.2024 PASSED U/S 271(1)(c) OF THE ACT FOR THE AY 2016-17 BY THE R-3 BEARING DIN AND NOTICE NO. ITBA/PNL/S/271(1)(c)/2023-24/1061502809(1) HEREIN MARKED AS ANNEXURE – A6. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of DIN and notices bearing No.ITBA/AST/F/148A(SCN)/2022-23/1050367830(1) dated 03.03.2023, ITBA/AST/F/148A/2022-23/1051460235(1) dated 28.03.2023, ITBA/AST/S/148_1/2022-23/1051550807(1) dated 29.03.2023, ITBA/AST/S/156/2023-24/1061502710(1) dated 26.02.2024, ITBA/PNL/S/271(1)(c)/2023- 24/1061502809(1) dated 26.02.2024, Computation sheet dated 26.02.2024 and order Nos.ITBA/AST/S/147/2023- 24/1061502611(1) dated 26.02.2024 passed by the - 4 - HC-KAR NC: 2025:KHC:39710 WP No. 14500 of 2024 respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Smt. Lochana S. Babu, learned counsel for the petitioner and Sri E.I.Sanmathi, 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 DIN and notices bearing No. ITBA/AST/F/148A(SCN)/2022-23/1050367830(1) dated 03.03.2023, ITBA/AST/F/148A/2022- 23/1051460235(1) dated 28.03.2023, ITBA/AST/S/148_1/2022-23/1051550807(1) dated 29.03.2023, ITBA/AST/S/156/2023- - 5 - HC-KAR NC: 2025:KHC:39710 WP No. 14500 of 2024 24/1061502710(1) dated 26.02.2024, ITBA/PNL/S/271(1)(c)/2023-24/1061502809(1) dated 26.02.2024, 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 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.: 2 Sl No.: 34