- 1 - HC-KAR NC: 2025:KHC-D:15684 WP No. 105712 of 2024 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 17TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 105712 OF 2024 (T-IT) BETWEEN: ARJUN S/O. GANGARAM KADOLI, AGE: 54 YEARS, OCC: AGRICULTURE, R/O: H.NO.152, KHADE BAZAR, SHAHAPUR, BELAGAVI-590003. …PETITIONER (BY SRI. CHETANA S. BIRAJ, ADVOCATE) AND: THE GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT REPRESENTED BY ITS PRINCIPAL CIT/CFT, BELAGAVI OFFICE OF THE INCOME TAX OFFICER WARD -1, BELGAUM-590001. …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: I) ISSUE WRIT OF CERTIORARI QUASHING THE NOTICE UNDER SECTION 148 OF THE ACT AT ANNEXURE-H DATED 02-05- 2024 PASSED BY RESPONDENT BEARING DIN AND NOTICE NO.ITBA/AST/S/148_1/2024-25/1064596834(1). II) ISSUE WRIT OF CERTIORARI QUASHING THE REPLY NOTICE DATED 29.07.2024 AT ANNEXURE-K ISSUED BY RESPONDENT BEARING DIN AND LETTER NO. ITBA/AST/F/17/2024-25-106717185(1). 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:15684 WP No. 105712 of 2024 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) 1. The petitioner is before this Court seeking the following prayer: I) Issue writ of certiorari quashing the notice under Section 148 of the Act at Annexure-H dated 02-05-2024 passed by respondent bearing DIN and NOTICE No.ITBA/AST/S/148_1/2024-25/1064596834(1). II) Issue writ of Certiorari quashing the reply notice dated 29.07.2024 at Annexure-K issued by respondent bearing DIN and Letter No. ITBA/AST/F/17/2024-25- 106717185(1). III) Issue writ of mandamus directing the respondent to consider the reply dated 18.07.2024 of Annexure – J. IV) Issue such other writ or order or direction as deemed fit in the interest of justice and equity. 2. Heard the learned counsels Smt.Chetna S.Biraj, appearing for petitioner and learned counsel Sri.M.Thirumalesh and Smt.Roopa for the respondents. 3. The petitioner is said to have purchased the subject land on 12.12.2011 through a registered sale deed, and has sold a portion of the land so purchased on 21.04.2016. The suit comes to be instituted later on 07.08.2018. In the interregnum, the respondent issued a notice under Section 148A of the Income Tax Act (hereinafter referred to as ‘the Act’ for short). - 3 - HC-KAR NC: 2025:KHC-D:15684 WP No. 105712 of 2024 4. The petitioner submitted a reply on 18.07.2024. Without considering the reply of the petitioner, the impugned order came to be passed. It is therefore that the petitioner is before this Court in the subject petition. The learned counsel for the petitioner would submits that if the matter is remitted back to the hands of the respondent No.2 and with a direction to consider the reply and pass necessary orders, it would suffice for the present. 5. The learned counsel Sri.M.Thirumalesh would not object to the said submission, leaving open all the remedies to be availed of and all contentions to remain open. 6. In the light of the admitted fact that the impugned order does not refer to the objections filed by the petitioner, the petition deserves to succeed albeit in part. 7. For the aforesaid reasons, the following: ORDER (i) The petition is allowed in part. (ii) The order dated 02.05.2024 passed by respondent vide Annexure-H stands quashed. (iii) The matter is remitted back to the hands of the respondent to consider the reply submitted by the - 4 - HC-KAR NC: 2025:KHC-D:15684 WP No. 105712 of 2024 petitioner to the notice so issued under Section 148A(b) of the Act and pass necessary orders in accordance with law. (iv) The respondent shall pass necessary orders considering the reply of the petitioner thereon. Ordered accordingly. All contentions of both the parties, except the one considered in the course of this order shall remain open. Sd/- (M.NAGAPRASANNA) JUDGE RHR/-CT:ANB List No.: 1 Sl No.: 254