- 1 - HC-KAR NC: 2025:KHC:39436 WP No. 18488 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 18488 OF 2022 (T-IT) BETWEEN: BONITAS JEWELS PRIVATE LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT 1986 REPRESENTED BY ITS MANAGING DIRECTOR SRI SANKAR CHOWDHURY S/O KARUNA DUTTA CHOWDURY AGED ABOUT 56 YEARS NO.470, ADUGODI MAIN ROAD 8TH BLOCK, KORAMANGALA BENGALURU – 560 095. …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. CENTRAL BOARD OF DIRECT TAXES THROUGH THE CHAIRPERSON DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI – 110 002. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BENGALURU BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39436 WP No. 18488 of 2022 KORAMANGALA BENGALURU – 560 095. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX-1 BENGALURU, BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU – 560 095. …RESPONDENTS (BY SRI Y.V.RAVIRAJ AND SRI M.DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE ISSUED U/S 148A(b) OF THE ACT DTD 19.05.2022 OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 BY THE R2 BEARING DIN AND LETTER NO.ITBA/COM/F/17/2022- 23/1043075836(1) HEREIN MARKED AS ANNEXURE-A1; QUASH THE ORDER DTD 29.07.2022 PASSED U/S 148A(d) OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 BY THE R2 BEARING DIN AND ORDER NO.ITBA/COM/F/17/2022- 23/1044313629(1) HEREIN MARKED AS ANNEXURE-A2; QUASH THE NOTICE DTD 29.07.2022 ISSUED U/S 148 OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 BY THE R2 BEARING DIN AND DOCUMENT NO.ITBA/AST/M/148_1/2022- 23/1044342200(1) HEREIN MARKED AS ANNEXURE-A3; QUASH THE IMPUGNED INSTRUCTION BEARING NO.1/2022 DTD 11.05.2022 ISSUED BY THE R2 ANNEXURE-B TO THE EXTENT THAT THE SAME PURPORTS TO CLARIFY THAT THE PROCEEDINGS PURSUED U/S 148A AND THE NOTICE ISSUED - 3 - HC-KAR NC: 2025:KHC:39436 WP No. 18488 of 2022 U/S 148 AFTER THE HON’BLE SUPREME COURT’s ORDER DTD 04.05.2022, THE NOTICE CAN BE ISSUED FOR THE ASSESSMENT YEAR 2014-15 AND QUASHING THE CONSEQUENT DIRECTION THEREIN TO ISSUE FRESH NOTICES U/S 148 OF THE ACT FOR AY 2014-15 WITHOUT HAVING REGARD TO THE JURISDICTIONAL CONDITIONS SET OUT IN THE FIRST PROVISO TO SECTION 149(1)(b) OF THE ACT. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notices bearing No.ITBA/COM/F/17/2022- 23/1043075836(1) dated 19.05.2022, ITBA/AST/M/148_1/2022-23/1044342200(1) dated 29.07.2022, instruction bearing No.1/2022 dated 11.05.2022 and order No.ITBA/COM/F/17/2022-23/1044313629(1) dated 29.07.2022 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. - 4 - HC-KAR NC: 2025:KHC:39436 WP No. 18488 of 2022 2. Heard Sri Annamalai S., learned counsel for the petitioner and Sri Y.V.Raviraj and Sri M. Dilip, learned counsel 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 hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned notices bearing No. ITBA/COM/F/17/2022-23/1043075836(1) dated 19.05.2022, ITBA/AST/M/148_1/2022- 23/1044342200(1) dated 29.07.2022, instruction bearing No.1/2022 dated 11.05.2022 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. - 5 - HC-KAR NC: 2025:KHC:39436 WP No. 18488 of 2022 (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 NVJ List No.: 1 Sl No.: 299