- 1 - HC-KAR NC: 2025:KHC-D:14297 WP No. 107664 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 27TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 107664 OF 2025 (T-IT) BETWEEN: M/S PARAMANAND SAND PLANT, VILLAGE KOTTUR, SAUNDATTI, BELAGAVI, ANGOL SO 590006 KARNATAKA REPRESENTED HEREIN BY ITS PARTNER MR. ADITYA SAWANT S/O. ANANT SAWANT, AGED ABOUT 34 YEARS, ADDRESS PLOT NO 06 HP BUILDING, 3RD CROSS, SUBASHCHANDRA ANGAR, BELAGAVI, KARNATAKA – 590 006. …PETITIONER (BY SRI. GANESH V. SHANDAGE, ADVOCATE) AND: 1. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE MINISTRY OF FINANCE ROOM NO 401, 2ND FLOOR, E/RAMP, JAWARLALA NEHRU STADIUM, NEW DELHI – 110 003. 2. THE INCOME TAX OFFICER, ITO WARD -2 BELAGAVI COMMERCIAL COMPLEX DR. AMBEDKAR ROAD, BELAGAVI – 590 001. 3. THE JOINT COMMISSIONER OF INCOME TAX, BELAGAVI, COMMERCIAL COMPLEX, DR AMBEDKAR ROAD, BELAGAVI – 590 001. …RESPONDENTS (BY SMT. ROOPA AND SRI. THIRUMALESH, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO STAY THE OPERATION OF THE NOTICES DATED 29.06.2025 ISSUED UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2019-20 VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka Dharwad Bench Date: 2025.10.28 15:45:52 +0530 - 2 - HC-KAR NC: 2025:KHC-D:14297 WP No. 107664 of 2025 AND 2020-21 BY THE RESPONDENT NO.2 BEARING DIN NO. DIN NO. ITBA/ AST/F/148A/2025-26/1077990604(1) AND ITBA/ AST/F/ 148A/2025-26/1077990537(1) RESPECTIVELY, MARKED AS ANNEXURE A1 AND ANNEXURE A2 RESPECTIVELY. STAY ALL THE CONSEQUENTIAL PROCEEDINGS IN PURSUANCE TO THE ASSESSMENT ORDER, COMPUTATION SHEET, DEMAND NOTICE AND PENALTY NOTICES ISSUED BY THE RESPONDENT NO.1 AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) The petitioner - Assessee is before this Court seeking quashment of notices bearing DIN No. ITBA / AST/F/148A/2025-26/1077990604(1) and DIN No. ITBA / AST/F/ 148A/2025-26/1077990537(1) dated 29.06.2025, passed by the respondents – Revenue under Section 148 of the Income Tax Act, 1961. 2. Heard Sri Ganesh V Shandage, learned counsel for the petitioner and Sri Thirumalesh & Smt.Roopa, learned counsels for the respondents. 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones - 3 - HC-KAR NC: 2025:KHC-D:14297 WP No. 107664 of 2025 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 notices bearing DIN No. ITBA/ AST/F/148A/2025-26/1077990604(1) and DIN No. ITBA/ AST/F/ 148A/2025-26/1077990537(1) dated 29.06.2025, 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. - 4 - HC-KAR NC: 2025:KHC-D:14297 WP No. 107664 of 2025 (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 KGK/CT-ASC List No.: 1 Sl No.: 51