- 1 - HC-KAR NC: 2025:KHC:39222 WP No. 2949 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. 2949 OF 2024 (T-IT) BETWEEN: M/S POORVI HOUSING DEVELOPMENT COMPANY PRIVATE LIMITED, COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, NO.1 AND 22, POORVI TOWERS, 6TH 'E' MAIN, GAURAV NAGAR, J P NAGAR, 7TH PHASE, BENGALURU-560078, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI PRAKASH SUBRAYA NAIK. …PETITIONER (BY SRI. ANIL KUMAR B, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BMTC BUILDING, 80 FEET ROAD, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39222 WP No. 2949 of 2024 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560095. …RESPONDENT (BY SRI.M.DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE AT ANNEXURE-A BEARING NO. ITBA/AST/S/148_1/2023-24/1052390538(1) DATED 27/04/2023 ISSUED BY RESPONDENT UNDER SECTION 148 OF THE INCOME TAX, 1961 IN RESPECT OF ASSESSMENT YEAR 2016-17; QUASH THE IMPUGNED ORDER AT ANNEXURE-B BEARING NO.ITBA/AST/F/148A/2023-24/1052390244(1) DATED 27/04/2023 ISSUED BY RESPONDENT UNDER SECTION 148A(d) OF THE INCOME TAX ACT, 1961 IN RESPECT OF ASSESSMENT YEAR 2016-17 AND GRANT SUCH OTHER ORDER OR DIRECTION AS DEEMED FIT BY THIS HON'BLE COURT IN THE FACTS AND CIRCUMSTANCES OF THE CASE. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39222 WP No. 2949 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 any other appropriate writ quashing the impugned Notice at Annexure-A bearing No.ITBA/AST/S/148_1/2023-24/1052390538(1) dated 27.04.2023 issued by Respondent under Section 148 of the Income Tax Act, 1961 in respect of Assessment Year 2016-17; and (b) Issue a Writ of Certiorari or any other appropriate writ quashing the impugned Order at Annexure-B bearing No.ITBA/AST/F/148A/2023-24/1052390244(1) dated 27.04.2023 issued by Respondent under Section 148A(d) of the Income Tax Act, 1961 in respect of Assessment Year 2016-17; and (c) grant such other order or direction as deemed fit by this Hon'ble Court in the facts and circumstances of the case.” 2. Heard Sri Anil Kumar B, learned counsel for the petitioner and Sri M. Dilip, 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 - 4 - HC-KAR NC: 2025:KHC:39222 WP No. 2949 of 2024 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. (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. - 5 - HC-KAR NC: 2025:KHC:39222 WP No. 2949 of 2024 (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.: 7