- 1 - HC-KAR NC: 2025:KHC-D:16426 WP No. 107313 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 26TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 107313 OF 2025 (T-IT) BETWEEN: SANTOSH S/O. SRISHAIL SUREBAN, AGE: 39 YEARS, OCC: AGRICULTURE, R/O: NAGALAMBIKA BUILDING, NEAR AIR DHARWAD-01. …PETITIONER (BY SRI. GIRISH S. HIREMATH, ADVOCATE) AND: THE INCOME TAX OFFICER WARD NO.(1), NAVANAGAR, HUBBALLI-580020. …RESPONDENT (BY SRI.M. THIRUMALESH AND SMT. ROOPA, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO THIS HON’BLE COURT MAY KINDLY BE PLEASED TO ISSUE A WRIT NATURE OF CERTIORARI BY QUASHING THE NOTICE DATED. 17-06-2025 PASSED BY THE RESPONDENT / AUTHORITY U/S 148 OF INCOME TAX ACT AT VIDE ANNEXURE-A. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:16426 WP No. 107313 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) 1. The petitioner is before this Court seeking the following prayer: “a) This Hon’ble Court may kindly be pleased to issue a writ in the nature of certiorari by quashing the notice dated 17.06.2025 passed by the respondent / authority under Section 148 of Income Tax Act vide Annexure-A. b) Pass any other order as deems fit under the circumstances of the case in the interest of justice and equity.” 2. The petitioner - Assessee is before this Court seeking quashment of notice dated 17.06.2025, passed by the respondent – authority under Section 148 of the Income Tax Act, 1961, vide Annexure-A. 2. Heard Shri Girish S.Hiremath, learned counsel for the petitioner and Sri M. Thirumalesh & Smt.Roopa, learned counsels for the respondent. 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones - 3 - HC-KAR NC: 2025:KHC-D:16426 WP No. 107313 of 2025 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 notice dated 17.06.2025, passed by the respondent – authority under Section 148 of the Income Tax Act, 1961 vide Annexure-A, 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 respondent - 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-D:16426 WP No. 107313 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE VNP / CT: ANB List No.: 1 Sl No.: 34