- 1 - HC-KAR NC: 2025:KHC:38010 WP No. 13471 of 2025 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. 13471 OF 2025 (T-IT) BETWEEN: SRI.ANAND GOLLAHALLI SHIVAPRASAD SON OF SRI DR G SHIPVAPRASAD AGED ABOUT 51 YEARS 1, SIDDHARTHANGAR TUMKURU 572102 PRESENTLY R/AT NO 253, 17TH CROSS, SADASHIVA NAGAR BENGALURU- 560 080. …PETITIONER (BY SRI. VENKATESH G.,ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(2) BANGALORE CENTRAL REVENUE BUILDING, QUEENS ROAD BENGALURU- 560 001 …RESPONDENT (BY SRI. M.DILIP., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 27/03/2025 ISSUED UNDER SECTION 148A(1) OF THE ACT BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)-1/2024-25/1075153575(1) ISSUED BY Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38010 WP No. 13471 of 2025 THE RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 HEREIN MARKED AS ANNEXURE-A. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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: "i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 27.03.2025 issued under section 148A(1) of the Act bearing DIN & Notice No. ITBA/AST/F/148A(SCN)_1/2024 - 25/1075153575(1) issued by the Respondent for the assessment year 2019-20 herein marked as Annexure 'A'. ii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard Sri Venkatesh G., learned counsel for the petitioner and Sri M. Dilip, learned counsel for the respondents. - 3 - HC-KAR NC: 2025:KHC:38010 WP No. 13471 of 2025 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: ORDER (i) The impugned show cause notice 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 - 4 - HC-KAR NC: 2025:KHC:38010 WP No. 13471 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE BSV List No.: 1 Sl No.: 225