- 1 - HC-KAR NC: 2025:KHC:48603 WP No. 24325 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 24325 OF 2021 (T-IT) BETWEEN: MR. CHANNERAYAPPA S/O RAMAPPA AGED ABOUT 49 YEARS, RESIDING AT NO.62, KAMASANDRA DEVANAHALLI, BANGALORE RURAL BANGALORE - 562 135. &PETITIONER (BY SRI. MOHAMMED MUJASSIM, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 6(3)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU - 560 095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX-6, BANGALORE BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. 3. CENTRAL BOARD OF DIRECTOR TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48603 WP No. 24325 of 2021 UNION OF INDIA, NORTH BLOCK NEW DELHI - 110 002, REPRESENTED BY ITS CHAIRPERSON. &RESPONDENTS (BY SRI. RAVI RAJ Y.V, ADVOCATE AND SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPGUNED NOTICE DATED 24.06.2021 ISSUED UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 BY THE R-1 WHEREBY THE R-1 IS SEEKING TO INITIATE RE-ASSESSMENT PROCEEDINGS UNDER SECTION 147 OF THE ACT, 1961, FOR THE ASSESSMENT YEAR 2017-18 AND ALLOW THE SAID RELIEF AND RENDER JUSTICE (ANNX-A) AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: (a) Issue a writ in the nature of Certiorari or any other appropriate writ / order / direction quashing the impugned notice dated 24.06.2021 bearing No.ITBA/AST/S/148/2021-22/1033669418(1) issued under Section 148 of the Income Tax Act, - 3 - HC-KAR NC: 2025:KHC:48603 WP No. 24325 of 2021 1961, for the assessment year 2017-18 and allow the said relief and render justice (Annexure-A); (b) Declaring that in the event it is being held that the impugned Notifications dated 31.03.2021 and 27.04.2021 bearing No.20/2021/F, No.370142/35/2020-TPL and No.38/2021/F.No.370142/35/2020-TPL respectively (Annexures D and D1) issued by the 3rd respondent enable the respondents and the Revenue authorities to dispense with the requirement to comply with the conditions precedent that are set out in Section 148A of the Income-Tax Act, 1961 before issuing any notice under Section 148 of the Income Tax Act, 1961, the said Notifications are contrary to the provisions of the Income-Tax Act, 1961 and the provisions of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, and thus bad in law; (c) Declaring that the impugned proceedings initiated by the 1st respondent under the Income-Tax Act, 1961, are illegal and without the authority of law; (d) Grant such other or further relief/s as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity. - 4 - HC-KAR NC: 2025:KHC:48603 WP No. 24325 of 2021 2. Heard learned counsel appearing for the petitioner and learned counsel appearing for the respondents and perused the records. 3. Learned counsel for the respondent submits that having regard to the fact that the impugned notice at Annexure-A issued by the respondent under Section 148 of the Income Tax Act, 1961 dated 24.06.2021 is covered by the judgment of the Hon'ble Apex Court in 'UNION OF INDIA VS. ASHISH AGARWAL', (2022) 138 TAXMANN.COM 64 (SC, nothing further survives in the present petition, which deserves to be disposed of in terms of the judgment in ASHISH AGARWAL supra. 4. Submission is placed on record. 5. In ASHISH AGARWAL supra, the Hon'ble Apex court issued following directions that all over India in relation to all notices purported to have been issued under Section 148 of the Income Tax Act, 1961 prior to amendment, which came into force on 01.04.2021 by treating the said notices as having been issued under Section 148 (a)(b) of the Income Tax Act, 1961. - 5 - HC-KAR NC: 2025:KHC:48603 WP No. 24325 of 2021 6. In view of the aforesaid facts and circumstances and in the light of the judgment passed by the Hon'ble Apex Court in ASHISH AGARWAL supra, nothing further survives in the present petition and the same is disposed of as having become infructuous reserving liberty in favour of the petitioner to take recourse to such remedy as available in law including approaching this court subsequently, if occasion so arises. Sd/- (S.R.KRISHNA KUMAR) JUDGE SS List No.: 2 Sl No.: 27