- 1 - HC-KAR NC: 2025:KHC:38148 WP No. 704 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 704 OF 2024 (T-IT) BETWEEN: SMT RANJITHA SHARATH RAJ W/O SHARATH RAJ, AGED 44 YEARS, NO.76, 2ND BLOCK, 1ST CROSS, JAYANAGAR BENGALURU-560011 …PETITIONER (BY SRI. CHANDRASEKHAR V.,ADVOCATE) AND: 1. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE MINISTRY OF FINANCE ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWARLAL NEHRU STADIUM DELHI- 110 003 REP BY ITS INCOME TAX OFFICER. 2. THE INCOME TAX OFFICER WARD 7(2) (1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU- 560 095 …RESPONDENTS (BY SRI. SUSHAL TIWARI., ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38148 WP No. 704 of 2024 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DISPOSING OFF THE OBJECTIONS OF THE PETITIONER TO THE NOTICE U/S 148 DATED 07/12/2023 PASSED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 BEARING DIN AND ORDER NO. ITBA/AST/F/17/2023-24/1058569716(1) HEREIN ENCLOSED AND MARKED AS ANNEXURE-A., AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: "a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order disposing off the objections of the Petitioner to the notice u/s 148 dated 07.12.2023 passed by the Respondent No.1 for the assessment year 2018-19 bearing DIN & Order No. ITBA/AST/F/17/2023- 24/1058569716(1); herein enclosed and marked as Annexure-A. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 07.04.2022 passed under clause (d) of Section 148A of the Income Tax Act. 1961 (hereinafter referred to as "the Act") for the assessment year 2018-19 by the - 3 - HC-KAR NC: 2025:KHC:38148 WP No. 704 of 2024 Respondent No.2 and bearing DIN & Notice No. ITBA /AST/S/148A/2022-23 /1042632346(1); enclosed and marked as Annexure-B. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 07.04.2022 Issued under section 148 of the Income Tax Act, 1961 for the assessment year 2018-19 by the Respondent No.2, bearing DIN & Notice No. ITBA/AST/S/148/2022-23/104263500(1) herein enclosed and marked as Annexure-C. d) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard Sri Chandrasekhar V., learned counsel for the petitioner and Sri Sushal Tiwari, 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: - 4 - HC-KAR NC: 2025:KHC:38148 WP No. 704 of 2024 ORDER (i) The impugned show cause notices 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. (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 BSV List No.: 1 Sl No.: 0