- 1 - NC: 2025:KHC-D:6013 WP No. 103254 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. 103254 OF 2022 (T-IT) BETWEEN: SMT. POORNIMA W/O SHRINIVAS NAIDU, AGE: 39 YEARS, OCC: BUSINESS AND AGRICULTURE, R/O: 1ST FLOOR, DESAI CMPLEX, GANDHI NAGAR CROSS, DHARWAD. … PETITIONER (BY SRI. SANGRAM S. KULKARNI, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HUBLI, C.R. BUILDING, NAVANAGAR, HUBBALLI-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:6013 WP No. 103254 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 order dated 26.07.2022 vide Annexure- D passed by the respondent and the notice dated 26.07.2022 issued vide Annexure-E by the respondent. 3. The notice was issued under Section 148 of the Income Tax Act, 1961 to the petitioner - Smt.Poornima for the assessment year 2018-19 on 30.06.2021. The reassessment order was made on 21.03.2022. Taking note of the Ashish Agarwal’s case, the Department issued notice under Section 148A(b) to the petitioner on 26.05.2022. Thereafter, Section 148A(d) order was passed on 26.07.2022. Subsequently, 148 notice was issued to the petitioner. Under these circumstances, the petitioner is before this Court. 4. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care. - 3 - NC: 2025:KHC-D:6013 WP No. 103254 of 2022 5. Suffice it to note that the Apex Court disposed of Ashish Agarwal’s case on 04.05.2022. It is significant to note that pursuant to Section 148 notice, the reassessment order was passed on 21.03.2022 i.e., prior to Ashish Agarwal’s case. Hence, issuance of Section 148A(b) notice and order under Section 148A(d) are unsustainable in law. Therefore, this Court deems is appropriate to quash 148A(d) order and Section 148 notice. 6. The Writ of Certiorari is ordered. The order dated:26.07.2022 passed by the respondent vide Annexure-D and the notice dated:26.07.2022 issued by the respondent vide Annexure-E are quashed. 7. Resultantly, the Writ Petition is allowed. 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.: 31.1