- 1 - HC-KAR NC: 2025:KHC:38146 WP No. 10537 of 2022 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. 10537 OF 2022 (T-IT) BETWEEN: DARSHA PANDURANGASETTY RAVICHANDRA NO. 11/1, R V ROAD, 1ST CROSS, AGE 60 YEARS DODDAMAVALLI BENGALURU 560004 …PETITIONER (BY SRI. BHARATH JANARTHANAN, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 5(2)(1) BMTC BUIDLING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU- 560 095 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA CENTRAL REVENUE BUILDING NO.1, QUEENS RAOD, SHIVAJI NAGAR BENGALURU 560001 …RESPONDENTS (BY SRI. RAVI RAJ Y V., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE UNDER SECTION 148A(b) OF THE ACT Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38146 WP No. 10537 of 2022 BEARING DIN NO.ITBA/AST/F/148A(SCN)/2021- 22/1041389703(1) DATED 23.03.2022 (ANNEXURE-A) FOR THE AY 2015-16 ISSUED BY RESPONDENT NO.1 HEREIN., AND ETC. 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: "(a) Issue a writ of Certiorari or similar writ, order or direction to quash the impugned notice under section 148A(b) of the Act bearing DIN no. ITBA/AST/F/148A(SCN)/2021- 22/1041389703(1) dated 23.03.2022 [ANNEXURE 'A'] for the AY 2015-16 issued by Respondent No.1 herein; (b) Issue a writ of Certiorari or similar writ, order or direction to quash the consequential impugned order dated under section 148A(d) of the Act bearing DIN no. ITBA/AST/F/148A/2021- 22/1042331129(1) 31.03.2022 [ANNEXURE 'B'] for the AY 2015-16 passed by Respondent No.1 herein; (c) Issue a writ of Certiorari or similar writ, order or direction to quash the consequential impugned notice under section 148 of the Act bearing DIN no. dated ITBA/AST/S/148_1/2021- 22/1042351336(1) 31.03.2022 [Annexure 'C'] for the AY 2015-16 issued by Respondent No.1 herein; and / or - 3 - HC-KAR NC: 2025:KHC:38146 WP No. 10537 of 2022 (d) Issue any other writ, order or direction as deemed fit and appropriate by this Hon'ble Court." 2. Heard Sri Bharath Janarthanan, learned counsel for the petitioner and Sri Y.V.Raviraj, 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: 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. - 4 - HC-KAR NC: 2025:KHC:38146 WP No. 10537 of 2022 (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.: 205