- 1 - HC-KAR NC: 2025:KHC-D:14869 WP No. 108022 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 3RD DAY OF NOVEMBER 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 108022 OF 2025 (T-IT) BETWEEN: M/S. SHREE STONE CRUSHERS SURVEY NO 405 BAILUR, SONARWADI, TALUKA: KHANAPUR, BELGAUM – 590 002, KARNATAKA, REPRESENTED HEREIN BY ITS PARTNER MR. ADITYA SAWANT S/O. ANANT SAWANT, AGED ABOUT 34 YEARS, ADDRESS PLOT NO.6 HP BUILDING, 3RD CROSS SUBASHCHANDRA NAGAR, BELAGAVI, KARNATAKA – 590 006. …PETITIONER (BY SRI. GANESH V. SHANDAGE, 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, NEW DELHI – 110 003. 2. THE INCOME TAX OFFICER, ITO WARD -2 BELAGAVI, COMMERCIAL COMPLEX, DR AMBEDKAR ROAD, BELAGAVI – 590 001. 3. THE JOINT COMMISSIONER OF INCOME TAX, BELAGAVI, COMMERCIAL COMPLEX, DR AMBEDKAR ROAD, BELAGAVI – 590 001. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:14869 WP No. 108022 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICES DATED 29.06.2025 ISSUED UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2019-20 AND 2020-21 BY THE RESPONDENT NO. 2 BEARING DIN NO. ITBA/ AST/ S/ 148_1/ 2025-26/1077990279(1) AND ITBA/AST/S/148_1/2025- 26/1077990760(1) RESPECTIVELY, MARKED AS ANNEXURE A1 AND ANNEXURE A2 RESPECTIVELY. ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER DATED 29.06.2025 PASSED UNDER SECTION 148A(3) OF THE INCOME TAX ACT, 1961 FOR THE 1961 FOR THE ASSESSMENT YEAR 2019-20 AND 2020-21 BY THE RESPONDENT NO.2 BEARING DIN NO. ITBA/AST/F/ 148A/2025-26/1077990094(1) AND ITBA/AST/F/148A/2025-26/ 1077990660(1) RESPECTIVELY, MARKED AS ANNEXURE B1 AND ANNEXURE B2 RESPECTIVELY. ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE DATED 19.03.2025 ISSUED UNDER SECTION 148A(1) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEARS 2019-20 AND 2020-21 BY THE RESPONDENT NO.2 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A (SCN)/1/2024-25/1074696652(1) AND ITBA/ AST/F/ 148A(SCN/1/2024-25/1074699583(1) RESPECTIVELY, MARKED AS ANNEXURE C1 AND ANNEXURE C2 RESPECTIVELY. AND ETC., - 3 - HC-KAR NC: 2025:KHC-D:14869 WP No. 108022 of 2025 THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) 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 notices dated 29.06.2025 issued under section 148 of the Income Tax Act, 1961 for the assessment year 2019-20 and 2020-21 by the Respondent No. 2 bearing DIN No.ITBA/ AST/S/148_1/ 2025-26/1077990279(1) and ITBA/AST/S/148_1/2025-26/1077990760(1) respectively, marked as Annexure A1 and Annexure A2 respectively. B. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 29.06.2025 passed under section 148a(3) of the Income Tax Act, 1961 for the 1961 for the assessment year 2019-20 and 2020-21 by the respondent no.2 bearing DIN No. ITBA/AST/F/ 148a/2025-26/1077990094(1) and ITBA/AST/F/ 148A/2025-26/1077990660(1) respectively, marked as Annexure B1 and Annexure B2 respectively. C. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 19.03.2025 issued under section 148A(1) of the Income Tax Act, 1961 for the Assessment Years 2019-20 and 2020-21 by the respondent no.2 bearing DIN and notice No.ITBA/AST/f/148A (SCN)/1/2024-25/1074696652(1) and ITBA/ AST/F/ 148A( SCN/ 1/2024-25/1074699583(1) respectively, - 4 - HC-KAR NC: 2025:KHC-D:14869 WP No. 108022 of 2025 marked as Annexure C1 and Annexure C2 respectively. D. And pass such other orders as this Hon’ble court deems fit and proper in the interest of justice and equity 2. The petitioner-assessee is before this Court seeking quashment of notices bearing DIN Nos.ITBA/ AST/S/148- 1/2025-26/1077990279 and ITBA/AST/S/148-1/2025- 26/1077990760 dated 29.06.2025, passed by the respondent No.2 under Section 148 of the Income Tax Act, 1961, the order dated 29.06.2025 and the notice dated 19.03.2025. 3. Heard Sri. Ganesh V. Shandage, learned counsel for the petitioner and Sri Thirumalesh & Smt.Roopa, learned counsels for the respondents. 4. 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. - 5 - HC-KAR NC: 2025:KHC-D:14869 WP No. 108022 of 2025 5. 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 notices bearing DIN Nos.ITBA/ AST/S/148-1/2025-26/1077990279 and ITBA/AST/S/148-1/2025-26/1077990760 dated 29.06.2025 passed by the respondent No.2 the order dated 29.06.2025 and the notice dated 19.03.2025 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. - 6 - HC-KAR NC: 2025:KHC-D:14869 WP No. 108022 of 2025 The 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 Kmv CT-ASC