- 1 - HC-KAR NC: 2025:KHC:37631 WP No. 18965 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. 18965 OF 2024 (T-IT) BETWEEN: VANITHA GOVINDAPPA DAUGHTER OF LATE SRI GOVINDAPPA, AGED ABOUT 53 YEARS. NO. 707, 7TH MAIN, HAL 2ND STAGE, INDIRANAGAR, BENGALURU - 5600 38. …PETITIONER (BY SRI. MADHUSUDHAN U A, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD - 5(1)(1) BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX -3, BANGALORE, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE A/W SRI. GANESH GHALE, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37631 WP No. 18965 of 2024 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE PASSED UNDER SEC 148A(b) OF THE INCOME TAX ACT, 1961 DATED 23.03.2024 FOR THE AY 2020-21 BY THE R- 1 BEARING DIN NO. ITBA/AST/F/148A(SCN)/2023- 24/1063245519(1) HEREIN MARKED AS ANNEXURE-A1 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 notice passed under section 148A(b) of the Income Tax Act, 1961 dated 23.03.2024 for the Assessment Year 2020-21 by the Respondent No.1 bearing DINNo.ITBA/AST/F/148A(SCN)/202324/10632455 19(1) herein marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice passed under section 148A(b) of the Income Tax Act, 1961 dated 31.03.2024 for the Assessment Year 2020-21 by the Respondent No.1 bearing DIN No.ITBA/AST/F/148A(SCN)/2023-/1063766824(1) herein marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of order passed under 148A(d) of the Income Tax - 3 - HC-KAR NC: 2025:KHC:37631 WP No. 18965 of 2024 Act, 1961 dated 12.04.2024 for the Assessment Year 2020-21 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148_A/2024- 25/1064073030(1) herein marked as Annexure - A3. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 dated 12.04.2024 of the Income Tax Act, 1961 for the assessment year 2020-21 by the Respondent No.1 bearing DIN & Order40 No. ITBA/AST/S/148_1/2024- 25/1064073161(1) herein marked as Annexure - A4. e) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard Sri Madhusudhan U.A., learned counsel for the petitioner and Sri M. Thirumalesh, learned counsel along with Sri Ganesh Bhale, learned counsel for 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 - 4 - HC-KAR NC: 2025:KHC:37631 WP No. 18965 of 2024 petition deserves to be disposed on the same lines. Therefore, I pass the following: 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 CT: BHK