- 1 - HC-KAR NC: 2025:KHC-D:15102 WP No. 108138 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 5TH DAY OF NOVEMBER 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 108138 OF 2025 (T-IT) BETWEEN: SURESH DHATRABHOJ BHANUSHALI, AGED ABOUT 48 YEARS, RESIDENT OF F1 MARI GOLD BUILDING, 1ST FLOOR DREAM PARK, CHIPGI, UTTARA KANANDA, KARNATAKA - 581 402. …PETITIONER (BY SRI. SAMEER GUPTA & SMT. GAYATRI S. R., ADVOCATES) AND: 1. UNION OF INDIA, THROUGH ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. 2. JOINT COMMISSIONER OF INCOME TAX - 1 IT GUEST HOUSE, NAVANAGAR, HUBBALLI, DIST: DHARWAD – 580 003. 3. INCOME TAX OFFICER, WARD-1 SIRSI, KAMAT PLAZA, TSS ROAD, SIRSI, KARNATAKA - 581 401. …RESPONDENTS (BY SRI. THIRUMALESH M., & SMT. ROOPA R.A., ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE NOTICE DATED 20.06.2025 BEARING DIN ITBA/AST/S/148_1/2025- 26/1077283892(1) ISSUED UNDER SECTION 148 OF THE INCOME TAX ACT, 1961, PASSED BY THE RESPONDENT NO.3 (ANNEXURE-A), ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE ORDER DATED 20.06.2025 ISSUED UNDER SECTION 148A(3) OF THE INCOME TAX ACT, 1961 BEARING DIN ITBA/AST/F/148A/2025-26/1077282869(1) ISSUED BY THE RESPONDENT NO.3 (ANNEXURE-B). ISSUE A WRIT, ORDER OR Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:15102 WP No. 108138 of 2025 DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE NOTICE DATED 17.02.2025 BEARING NO.F.NO.SURESH/ 148A/ITO/ W.1/SRS/2024-25 ISSUED BY THE RESPONDENT NO.3 UNDER SECTION 148A(1) OF THE INCOME TAX ACT, 1961 (ANNEXURE-C) AND ETC., 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 in this petition has sought for the following prayer: A. Issue a writ, order or direction in the nature of certiorari quashing the notice dated 20.06.2025 bearing din ITBA/AST/S/148_1/2025- 26/1077283892(1) issued under section 148 of the Income Tax Act, 1961, passed by the Respondent No.3 (Annexure-A). B. Issue a writ, order or direction in the nature of certiorari quashing the order dated 20.06.2025 issued under section 148a(3) of the Income Tax Act, 1961 bearing din itba/ast/f/148A/2025-26/1077282869(1) issued by the Respondent no.3 (Annexure-B). C. Issue a writ, order or direction in the nature of certiorari quashing the notice dated 17.02.2025 bearing No. F. No. Suresh/ 148A/ITO/ W.1/SRS/2024- 25 issued by the Respondent No.3 under section 148a(1) of the Income Tax Act, 1961 (Annexure-C). D. Issue any other writ order or direction, which this Hon’ble court may deem fit and proper under the facts and circumstances of the present case; E. Grant costs and interest; and F. Grant such further and other reliefs as the nature and circumstances of the case may require. - 3 - HC-KAR NC: 2025:KHC-D:15102 WP No. 108138 of 2025 2. Heard Sri. Sameer Gupta and Smt. Gayatri S.R., learned counsel for the petitioner and Sri. M. Thirumalesh and Smt. Roopa, learned counsel for the respondents. 3. The grounds projected in the subject petition is supported by the prayer quoted supra, which are identical to the ones considered by this Court in Writ Petition 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: 5. For the aforesaid reasons, the following: ORDER i. The impugned show cause notices issued by the jurisdictional Assessing Officer outside the scope of Section 151-A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed. - 4 - HC-KAR NC: 2025:KHC-D:15102 WP No. 108138 of 2025 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 matters 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 the petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE kmv CT-ASC