- 1 - NC: 2025:KHC-D:6014 WP No. 101697 of 2022 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 101697 OF 2022 (T-IT) BETWEEN: SHRI SHRINIVAS ASHOK NAIDU, AGE: 50 YEARS, OCC: BUSINESS AND AGRICULTURE, R/O: MAYUR PARK, YALAKKISHETTAR COLONY, DHARWAD-580 007. … PETITIONER (BY SRI. SANGRAM S. KULKARNI, ADVOCATE) AND: THE INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER, WARD-1(1), HUBLI, C.R. BUILDING, NAVANAGAR, HUBBALLI, KARNATAKA-580 025. … RESPONDENT (BY SRI. M. THIRUMALESH AND SMT. ROOPA ANAVEKAR, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR HEARING- INTERLOCUTORY APPLICATION, THIS DAY, AN ORDER IS MADE AS UNDER: Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:6014 WP No. 101697 of 2022 ORAL ORDER Sri.Sangram S.Kulkarni., counsel for the petitioner and Sri.M.Thirumalesh., counsel for the respondent have appeared in person. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the notice dated 15.03.2022 issued by the respondent; the order dated 31.03.2022 passed under clause (d) of Section 148A of the Income Tax Act and the notice dated 01.04.2022 issued under Section 148 vide Annexures-B, E and F. 3. The Department issued notice under Section 148(b) on 15.03.2022. The assessee submitted the reply. The Department passed order under Section 148A(d) on 31.03.2022 and notice under Section 148 was issued on 01.04.2022. Under these circumstances, the petitioner is before this Court. 4. Counsel for the respective parties urged several contentions. Counsel Sri.Sangram S.Kulkarni., in presenting his arguments contends that for the very same transaction i.e., for - 3 - NC: 2025:KHC-D:6014 WP No. 101697 of 2022 the assessment year 2018-19, reassessment order was passed. Hence, the Department could not have issued notice to the petitioner. Counsel Sri.M.Thirumalesh urged several contentions and he justified the action on the part of the Department and submitted that the writ petition may be dismissed. 5. Heard the arguments and perused the Writ papers with utmost care. 6. The Department issued notice under Section 148A(b) on 15.03.2022. The petitioner electronically submitted his submissions stating that similar proceedings were initiated in the case of his wife for the assessment year 2018-19 in respect of the very same transaction. The petitioner’s grievance is that the Department has failed to take note of the submissions of the petitioner and erroneously proceeded with the matter. It is significant to note that the Department had passed the reassessment order for the assessment year 2018- 19 in respect of the very same transaction. Despite the reassessment order, the Department has passed the 148A(d) order. In my view, the matter requires a remand. Liberty is - 4 - NC: 2025:KHC-D:6014 WP No. 101697 of 2022 accorded to the petitioner to bring it to the notice of the Department about the reassessment order in the case of the wife of the petitioner and also the order passed by this Court in Writ Petition No.103254/2022 for redressal of his grievance about issuance of notice under Section 148A(b). Hence, this Court deems it appropriate to quash Annexures-B, E and F. 7. The Writ of Certiorari is ordered. The notice dated 15.03.2022 issued by the respondent; the order dated 31.03.2022 passed under Section 148A(d) of the Income Tax Act and notice dated 01.04.2022 issued under Section 148 vide Annexures-B, E and F are quashed. The matter is remanded to the respondent to the stage of reply to notice issued under Section 148A(b). Since the petitioner is represented by his counsel, he is directed to appear before the respondent on 28.04.2025 with all the documents. All contentions of the parties are left open. If the petitioner seeks a personal hearing, the same must be accorded to him. 8. Resultantly, the Writ Petition is allowed and remanded. - 5 - NC: 2025:KHC-D:6014 WP No. 101697 of 2022 Because of the disposal of the Writ Petition, all pending interlocutory applications, if any are disposed of, and the interim order, if any granted by this Court stands discharged. Sd/- (JYOTI MULIMANI) JUDGE MRP/RH LIST NO.: 1 SL NO.: 31