- 1 - HC-KAR NC: 2025:KHC:39309 WP No. 33020 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 33020 OF 2024 (T-IT) BETWEEN: KANACHUR WOOD INDUSTRIES AND KANCHUR BOARDS (A PARTNERSHIP FIRM CONSTITUTED UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT, 1932) R/AT 5-148/1, UNIVERSITY ROAD, DERALAKATTE, MANGALORE, KARNATAKA -574 160. PAN NO AABFK4132A. REPRESENTED BY ITS PARTNER, -ZOHARA S/O HASANABBA. AGED ABOUT 61 YEARS, R/AT MANGALURU. …PETITIONER (BY SRI. BALRAM R RAO.,ADVOCATE) AND: 1. INCOME TAX DEPARTMENT DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, ALBUQUERQUE HOUSE, OPPOSITE FORUM MALL, PANDESHWARA, MANGALURU - 575 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39309 WP No. 33020 of 2024 2. INCOME TAX DEPARTMENT, OFFICE OF THE DIRECTOR GENERAL OF INCOME TAX, INVESTIGATION DGIT, (INVESTIGATION), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 051. …RESPONDENTS (BY SRI. Y.V. RAVIAJ, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED NOTICE PASSED UNDER CLAUSE (B) OF SECTION 148A OF THE ACT DATED 13.08.2024 IN DIN AND NOTICE NO. ITBA/AST/F/148A(SCN) 2023-24/ 1067583334 (1) (ANNEXURE -E) AS WELL AS IMPUGNED ORDER PASSED UNDER SECTION 148A(D) OF THE ACT DATED 31.08.2024 IN DIN AND ORDER NO. ITBA/AST/F/148A/2024-25/1068214873 (1) (ANNEXURE - H) AS WELL AS NOTICE DATED 31.08.2024 ISSUED UNDER SECTION 148 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/148.1/2024-25/1068215263 (1) (ANNEXURE - J) PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39309 WP No. 33020 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “i) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned notice passed under Clause (b) of section 148A of the Act dated 13.08.2024 in DIN and Notice No. ITBA/AST/F/148A(SCN) 2024-25/1067583334 (1) [ANNEXURE - E] as well as impugned order passed under section 148A(d) of the Act dated 31.08.2024 in DIN & Order No: ITBA/AST/F/148A/2024-25/1068214873 (1) [ANNEXURE - H] as well as notice dated 31.08.2024 issued under section 148 of the Act in DIN & Notice No. ITBA/AST/S/148_1/2024-25/1068215263 (1) [ANNEXURE J] passed by the 1st Respondent for the Assessment Year 2018-19, and ii. A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent impugned notice passed under Clause (b) of section 148A of the Act dated 13.08.2024 in - 4 - HC-KAR NC: 2025:KHC:39309 WP No. 33020 of 2024 DIN and Notice No. ITBA/AST/F/148A(SCN) 2024-25/ 1067583334 (1) [ANNEXURE - E] as well as impugned order passed under section 148A(d) of the Act dated 31.08.2024 in DIN & Order No: ITBA/AST/F/148A/2024- 25/1068214873 (1) [ANNEXURE - H] as well as notice dated 31.08.2024 issued under section 148 of the Act in DIN & Notice No. ITBA/AST/S/148_1/2024-25/1068215263 (1) [ANNEXURE J] passed by the 1st Respondent for the Assessment Year 2018-19, and (iii) Issue such other order, writ or direction as this Hon'ble Court deems fit; and (iv) Direct the Respondents to pay the costs of this Writ Petition." 2. Heard Shri Balram R. Rao, learned counsel appearing for the petitioner and Shri Y.V. Raviraj, learned counsel appearing for the respondents. 3. 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. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at - 5 - HC-KAR NC: 2025:KHC:39309 WP No. 33020 of 2024 hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notice 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. (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. (iv) 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 JY List No.: 2 Sl No.: 63