- 1 - HC-KAR NC: 2025:KHC-D:13447 WP No. 106869 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 25TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106869 OF 2025 (T-IT) BETWEEN: AJIT VASANT LOKUR, SON OF SHRI VASANT RAGHEVENDRA LOKUR, AGE. 64 YEARS, #76, RAGHAVENDRA SOMWAR PETH, TILAKWADI, BELGAUM-590006, KARNATAKA. …PETITIONER (BY SRI. PRAMOD Y. VAIDYA AND SRI. SHASHANK S HEGDE., ADVOCATES) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, BELGAUM FEROJ KHIMJIBHAI COMPLEX OPP CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590001, KARNATAKA. 2. THE JOINT COMMISSIONER, OF INCOME TAX, RANGE, FEROJ KHIMJIBHAI COMPLEX OPP CIVIL HOSPITAL, DR.AMBEDKAR ROAD, BELAGAVI-590001, KARNATAKA. …RESPONDENTS (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 ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE DATED. 14-03-2025 ISSUED Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:13447 WP No. 106869 of 2025 UNDER SECTION 148A(1) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A (SCN) -1/2024-25/1074500105(1) HEREIN MARKED AS ANNEXURE – A AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Sri.M.Thirumalesh and Smt.Roopa, learned counsel are directed to take notice for respondents No.1 and 2. 2. The Petitioner is before this Court seeking for the following reliefs: a. Issue a writ of Certiorari or direction in the nature of writ of certiorari quashing the notice dated 14.03.2025 issued under Section 148A(1) of the Income Tax Act, 1961 for the assessment year 2019- 20 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A (SCN)_1/2024-25/1074500105(1) herein marked as Annexure-A b. Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the order dated 27.06.2025 passed under section 148A(3) of the Income Tax Act, 1961 for the assessment year 2019-20 by the respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A/2025- 26/1077886859(1) herein marked as Annexure-A1. c. Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the notice dated 27.06.2025 issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2019-20 by the R1 bearing DIN & Notice No. - 3 - HC-KAR NC: 2025:KHC-D:13447 WP No. 106869 of 2025 ITBA/AST/S/148_1/2025-26/1077888641(1) herein marked as Annexure-A2. d. And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity. 3. The only grievance of the petitioner-herein is that instead of the Faceless Authority, notice has been issued by the Assessing Officer. This issue is seized of by the Hon’ble Apex Court in Slp No.27736/2023 [Union of India vs. Suryalakshmi Cotton Mills]. 4. In that view of the matter, the reliefs which have been sought are required to be granted, as such, I pass the following; ORDER i. The writ petition is allowed. ii. A certiorari is issued. The notice dated 14.03.2025 bearing No.DIN & Notice No. ITBA/AST/F/148A (SCN)_1/2024-25/1074500105(1) at Annexure-A; order dated 27.06.2025 bearing DIN & Notice No. ITBA/AST/F/148A/2025-26/1077886859(1) at Annexure-A1 and notice dated 27.06.2025 bearing - 4 - HC-KAR NC: 2025:KHC-D:13447 WP No. 106869 of 2025 No.DIN & Notice No. ITBA/AST/S/148_1/2025- 26/1077888641(1) at Annexure-A2, are quashed. iii. The parties would be bound by the decision of the Hon’ble Apex Court in Slp No.27736/2023 [Union of India vs. Suryalakshmi Cotton Mills] and act accordingly. Sd/- (SURAJ GOVINDARAJ) JUDGE LN List No.: 1 Sl No.: 40