- 1 - HC-KAR NC: 2025:KHC:39704 WP No. 19270 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. 19270 OF 2024 (T-IT) BETWEEN: M/S. AVANT GARDE FASHION WEAR PRIVATE LIMITED HAVING OFFICE AT:54/3 EJIPURA MAIN ROAD VIVEK NAGAR BENGALURU – 560 047 COMPANY REGISTERED UNDER COMPANIES ACT OF 1956 REPRESENTED BY THEIR AUTHORISED SIGNATORY RATAN B. LATH DESIGNATED AS DIRECTOR M/S. AVANT GARDE FASHION WEAR PRIVATE LIMITED RESIDING AT NO. 35/1 ST.MARKS ROAD VTC BANGALORE GPO BENGALURU KARNATAKA – 560 001. …PETITIONER (BY SRI PRASHANTH SABARISH SHIVADASS, ADVOCATE) AND: 1. ASSISTANT /DEPUTY COMMISSIONER OF INCOME TAX Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39704 WP No. 19270 of 2024 CIRCLE 4(1)(1), MUMBAI ROOM NO. 640, 6TH FLOOR, AAYKAR BHAWAN MAHARISHI KARVE ROAD MUMBAI – 400 020. 2. ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT 1961 ROOM NO. 401, 2ND FLOOR E-RAMP, JAWAHARLAL NEHRU STADIUM DELHI – 110 003. 3. PRINCIPAL COMMISSIONER OF INCOME TAX AAYKAR BHAVAN MAHARISHI KARVE ROAD MUMBAI – 400 020. 4. INCOME TAX OFFICER WARD 1(1)(1) BANGALORE 2ND FLOOR, BMTC BUILDING KORAMANGALA 80 FEET ROAD NEAR KHB GAMES BUILDING BENGALURU – 560 095. 5. PRINCIPAL COMMISSIONER OF INCOME TAX CIRCLE-1, BANGALORE, 5TH FLOOR, BMTC BUILDING KORAMANGALA 80 FEET ROAD NEAR KHB GAMES BUILDING BENGALURU – 560 095. …RESPONDENTS (BY SRI M.DILIP, ADVOCATE) - 3 - HC-KAR NC: 2025:KHC:39704 WP No. 19270 of 2024 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) QUASHING AND SETTING ASIDE THE IMPUGNED ORDER UNDER CLAUSE (d) OF SECTION 148A OF THE INCOME TAX ACT, 1961 VIDE DIN NO. ITBA/AST/F/148A/2023-24/1051907161(1) DATED 06.04.2023 RECEIVED VIDE E-MAIL DATED 05.07.2024 ENCLOSED AS ANNEXURE-A PASSED BY RESPONDENT NO.1; (B) QUASHING THE CONSEQUENTIAL PROCEEDINGS WITH REFERENCE TO IMPUGNED ORDER UNDER CLAUSE (d) OF SECTION 148A OF THE INCOME TAX ACT, 1961 VIDE DIN NO. ITBA/AST/F/148A/2023-24/1051907161(1) DATED 06.04.2023 RECEIVED VIDE E-MAIL DATED 05.07.2024 ENCLOSED AS ANNEXURE-A PASSED BY RESPONDENT NO.1. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 order No.ITBA/AST/F/148A/2023- 24/1051907161(1) dated 06.04.2023 passed by the respondents – Revenue and other consequential proceedings initiated under Sections 148A and 148A(d) of the Income Tax Act, 1961. - 4 - HC-KAR NC: 2025:KHC:39704 WP No. 19270 of 2024 2. Heard Sri Prashanth Sabarish Shivadass, 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 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 order bearing No. ITBA/AST/F/148A/2023-24/1051907161(1) dated 06.04.2023 passed 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 - 5 - HC-KAR NC: 2025:KHC:39704 WP No. 19270 of 2024 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 and I.A.No.1/2024 would be considered in the event revival of this petition becomes necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 2 Sl No.: 42