- 1 - HC-KAR NC: 2025:KHC:39454 WP No. 10099 of 2023 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. 10099 OF 2023 (T-IT) BETWEEN: SIDDIQ AHMED, S/O SRI. PASHA, AGED ABOUT 46 YEARS, HINDUSTAN SOAP INDUSTRIES BANNIMANTAP, MANDI MOHALLA, MYSORE – 570 021. …PETITIONER (BY SRI. MADHUSUDHAN U.A., ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD 1(1), AYAKAR BHAVAN, REAC, MYSORE – 570 008. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA, CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALURU – 560 001. …RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATE) Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:39454 WP No. 10099 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 11/02/2023 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022- 23/1049650181(1) HEREIN MARKED AS ANNEXURE-A1; QUASHING THE ORDER DATED 31/03/2023 PASSED UNDER SECTION 148A(d) OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A/2022-23/1051816423(1) HEREIN MARKED AS ANNEXURE-A2; QUASHING THE NOTICE DTD 31/03/2023 ISSUED UNDER SECTION 148 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2022- 23/1051816961(1) HEREIN MARKED AS ANNEXURE-A3 AND PASS SUCH OTHER ORDERS AS THIS HON’BLE COURT DEEMS FIT AND PROPER IN THE INTEREST OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39454 WP No. 10099 of 2023 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 direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 11.02.2023 of the Act for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022-23/1049650181(1) herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 31.03.2023 passed under section 148A(d) of the Act for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A/2022-23/1051816423(1) herein marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.03.2023 issued under section 148 of the Act for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/S/148_1/2022-23/1051816961(1) herein marked as Annexure - A3. iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” - 4 - HC-KAR NC: 2025:KHC:39454 WP No. 10099 of 2023 2. Heard Sri.Madhusudhan U.A., learned counsel for the petitioner, Sri.E.I.Sanmathi, learned counsel for the respondents. 3. The grounds projected in the subject petition in support of the prayers 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 show cause notice 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:39454 WP No. 10099 of 2023 (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 CBC List No.: 1 Sl No.: 336 CT:SS