- 1 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS 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. 9818 OF 2024 (T-IT) C/W WRIT PETITION NO. 13736 OF 2024 (T-IT) WRIT PETITION NO. 14155 OF 2024 (T-IT) WRIT PETITION NO. 27531 OF 2024 (T-IT) WRIT PETITION NO. 15824 OF 2025 (T-IT) WRIT PETITION NO. 16326 OF 2025 (T-IT) IN WP No. 9818/2024 BETWEEN: NATARAJAN SUDHA RANI WIFE OF NACHIMUTHU BALAKRISHNAN AGED ABOUT 54 YEARS, RESIDING AT NO.207, 5TH MAIN 3RD STAGE, 3RD BLOCK, BASAVESHWARANAGAR, BANGALORE – 560 079 …PETITIONER (BY SRI. CHANDRASEKHAR V., ADVOCATE) AND: 1. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT NEW DELHI - 110 001 2. THE INCOME TAX OFFICER WARD 6(2)(1), BMTC BUILDING Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS 80 FT ROAD, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560 095 …RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 & 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 ORDER DATED 24/03/2023 REJECTING THE OBJECTIONS FILED BY THE PETITIONER, PASSED UNDER CLAUSE (d) OF SECTION 148A OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2016-17 BEARING DIN & NOTICE NO.ITBA/AST/F/148A/2022-23/1051255447(1) AT ANNEXURE-A ISSUED BY R2 AND ETC IN WP NO.13736/2024 BETWEEN: SRI. JAGADISH HASSAN LAKSHME GOWDA S/O M R LAKSHME GOWDA, AGED ABOUT 55 YEARS, #12, 4TH CROSS, CENTRAL EXCISE LAYOUT, VIJAYANAGAR, BANGALORE – 560 040. ...PETITIONER (BY SRI. CHANDRASEKHAR V, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD INTERNATIONAL TAXATION 1(2) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. 2. THE INCOME TAX OFFICER NON CORP WARD -17(6) INCOME TAX OFFICE - BSNL TOWER, - 3 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS NO.16, GREAMS ROAD, CHENNAI – 600 006. ...RESPONDENTS (BY SRI. E. I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION, IN A NATURE OF A WRIT OF CERTIORARI, SETTING ASIDE THE ASSESSMENT ORDER UNDER SECTION 147 R/W/S 144 OF THE ACT DATED 30.4.2024 PASSED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 BEARING DIN & ORDER NO. ITBA/AST/S/147/2024-25/1064449609(1) HEREIN MARKED AS ANNEXURE-A1 AND ETC IN WP NO. 14155/2024 BETWEEN: JAYMALA NAGARAJA RAO WIFE OF LATE SRI. R NAGARAJA RAO AGED ABOUT 73 YEARS 18, 5TH CROSS, SHANKARMUTT ROAD SHANKARAPURAM BENGALURU - 560 004 ...PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-3(1)(1), BMTC BUILDING 80 FEET ROAD, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU – 560 095 2. THE CHIEF COMMISSIONER OF INCOME TAX BENGALURU-1 - 4 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU - 560 001 ...RESPONDENTS (BY SRI. M THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION 148 A(b) OF THE INCOME TAX ACT, 1961 DATED 05.02.2024 FOR THE ASSESSMENT YEAR 2018-19 BY THE RESPONDENT NO.1 BEARING DIN & NOTICE NO. ITBA/AST/F/148A(SCN)/2023-24/1060519428 (1) HEREIN MARKED AS ANNEXURE -A1 AND ETC. IN WP NO.27531/2024 BETWEEN: KRISHNA MUNIVENKATAPPA S/O MUNIVENKATAPPA, AGED ABOUT 74 YEARS, RMV 1ST STAGE, SADASHIVANAGAR, BENGALURU – 560 080 ...PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 6(1)(1), BENGALURU THE JURISDICTIONAL ASSESSING OFFICER UNDER THE INCOME TAX ACT, 1961 BMTC BUILDING, 80FT ROAD, KORAMANAGALA, BENGALURU – 560 095 EMAIL BANGALORE, ITO6.1.1@INCOMETAX.GOV.IN 2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA & GOA, - 5 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT, 1961 CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001 3. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) 4. ASSESSMENT UNIT A UNIT CREATED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) ...RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER SUITABLE WRIT FOR QUASHING THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE U/S 148A(b) OF THE INCOME TAX ACT, 1961 DATED 16.03.2022 ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2015-16 WHICH BEARS THE DIN VIZ ITBA/AST/F/148A(SCN)/2021- 22/1040888132(1) AND ENCLOSED AS ANNEXURE-C AND ETC., - 6 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS IN WP NO. 15824/2025 BETWEEN: SHRI HANUMANTHAPPA S/O KARIYAPPA, AGED ABOUT 65 YEARS, # 439, A K COLONY, NEAR DURGAMBIKA TEMPLE, AVARAGERE, DAVANAGERE - 577 003 ...PETITIONER (BY SRI. KIRATH SINGH MARHAS, ADVOCATE A/W MS. LOCHANA S BABU, SRI. HEMANT PAI, SRI. SAPTARSHI MUKHOPADYAY AND SRI. MONISH, ADVOCATES) AND: 1. THE INCOME TAX OFFICER WARD - 1, SHREE TOWERS, HADADI MAIN ROAD, OPP. DRR HOSPITAL, DAVANAGERE – 577 002 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA & GOA, C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 001 3. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER. INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, - 7 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003 ...RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 & 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 14.03.2022 ISSUED UNDER SECTION 148A(B) OF THE ACT FOR THE AY 2015-16 BY THE RESPONDENT NO. 1 BEARING DIN HEREIN ITBA/AST/F/148A(SCN)/2021- 22/1040685859(1) MARKED AS ANNEXURE – A AND ETC IN WP NO.16326/2025 BETWEEN: SHRI. RAMAGIRI SIDDAPPA CHANNABASAPPA AGED ABOUT 72 YEARS NO.1, SIDDAPURA, CHITRADURGA 577520, ...PETITIONER (BY SRI. KIRATH SINGH MARHAS, ADVOCATE A/W MS. LOCHANA S BABU, SRI. HEMANT PAI, SRI. SAPTARSHI MUKHOPADYAY AND SRI. MONISH, ADVOCATES) AND: 1. THE INCOME TAX OFFICER WARD-1, AAYAKAR BHAVAN, TAMATKAL ROAD, MEDEHALLY CHITRADURGA - 577 502 - 8 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS 2. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, THROUGH ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003 3. THE CHIEF COMMISSIONER OF INCOME TAX-1, CR BUILDING, QUEENS ROAD, BENGALURU - 560 001 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX CR BUILDING, QUEENS ROAD, BENGALURU – 560 001 5. THE ASSISTANT DIRECTORER OF INCOME TAX (INV)-1 CR BUILDING ANNEXE, NAVANAGAR HUBLI – 560 001 ...RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 & 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 12.04.2023 ISSUED UNDER SECTION 148 OF THE ACT FOR THE AY 2016-17 BY THE RESPONDENT NO.1, HEREIN MARKED AS ANNEXURE – A AND ETC THESE PETITIONS COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 9 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioners - Assessees are before this Court seeking quashment of DIN and notices bearing No. ITBA/AST/F/148A/2022-23/1051255447(1) dated 24.03.2023, ITBA/AST/S/148_1/2022-23/1051255842(1) dated 04.03.2023, ITBA/PNL/S/271(1)(c)/2023-24/1062493980(1) dated 12.03.2024, ITBA/PNL/S/271F/2023-24/1062493981(1) dated 12.03.2024 and assessment DIN and order bearing No. ITBA/AST/S/147/2023-24/1062493805(1) dated 12.03.2024 in W.P.No.9818/2024; notices bearing No.ITBA/AST/S/156/2024- 25/1064449677(1) dated 30.04.2024, ITBA/PNL/S/271(1)(b)/2024-25/1064481650(1) dated 30.04.2024, ITBA/PNL/S/271F/2024-25/1064481644(1) dated 30.04.2024, ITBA/PNL/S/271(1)(c)/2024-25/1064449661(1) dated 30.04.2024, ITBA/AST/F/148A(SCN)/2021- 22/1041232600(1) dated 22.03.2022, ITBA/AST/S/148_1/2022-23/1042560919(1) dated 06.04.2022, computation sheet bearing No.ITBA/AST/S/114/2024-25/1064449667(1) dated 30.04.2024 and assessment DIN and orders bearing No. - 10 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS ITBA/AST/S/147/2024-25/1064449609(1) dated 30.04.2024, ITBA/AST/F/148A/2022-23/1042453516(1) dated 03.04.2022 in W.P.No.13736/2024; DIN and notices bearing No. ITBA/AST/F/148A(SCN)/2023-24/1060519428(1) dated 05.02.2024, ITBA/AST/F/148A(SCN)/2023-24/1062754274(1) dated 16.03.2024, ITBA/AST/S/148_1/2023- 24/1063703999(1) dated 30.03.2024 and assessment DIN and orders bearing No.ITBA/AST/F/148A/2023-24/1063647835(1) dated 29.03.2024 in W.P.No.14155/2024; notices bearing No. ITBA/AST/F/148A(SCN)/2021-22/1040888132(1) dated 16.03.2022, ITBA/AST/S/148_1/2021-22/1042129511(1) dated 30.03.2022, ITBA/AST/S/156/2022-23/1051595223(1) dated 29.03.2023, ITBA/PNL/S/156/2023-24/1056188294(1) dated 18.09.2023, ITBA/PNL/S/156/2023-24/1056192370(1) dated 18.09.2023, ITBA/PNL/S/156/2023-24/1056192368(1) dated 18.09.2023, computation sheet bearing No.ITBA/AST/S/114/2022-23/1051595459(1) dated 29.03.2023 and assessment orders bearing No.ITBA/AST/F/148A/2021-22/1042035862(1) dated 30.03.2022, ITBA/AST/S/147/2022-23/1051594966(1) dated 29.03.2023, ITBA/PNL/F/271(1)(c)/2023-24/1056188424(1) - 11 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS dated 18.09.2023, ITBA/PNL/F/271F/2023-24/1056192682(1) dated 18.09.2023, ITBA/PNL/F/271(1)(b)/2023- 24/1056192680(1) dated 18.09.2023 in W.P.No.27531/2024; notices bearing No.ITBA/AST/F/148A(SCN)/2021- 22/1040685859(1) dated 14.03.2022, ITBA/AST/S/148_1/2021-22/1041898639(1) dated 29.03.2022, ITBA/AST/S/156/2022-23/1050700154(1) dated 13.03.2023, ITBA/PNL/S/271(1)(c)/2022-23/1050700239(1) dated 13.03.2023, ITBA/PNL/F/271(1)(b)/2022- 23/1050700309(1) dated 13.03.2023, ITBA/PNL/S/271F/2022- 23/1050700116(1) dated 13.03.2023, computation sheet bearing No.ITBA/AST/S/114/2022-23/1050700026(1) dated 13.03.2023 and assessment orders bearing No.ITBA/AST/F/148A/2021-22/1041800113(1) dated 28.03.2022, ITBA/AST/S/147/2022-23/1050697575(1) dated 13.03.2023, ITBA/PNL/F/271(1)(c)/2023-24/1055625454(1) dated 30.08.2023, ITBA/PNL/F/271(1)(b)/2023- 24/1055618801(1) dated 30.08.2023 in W.P.No.15824/2025; notices bearing No.ITBA/AST/F/148A(SCN)/2021- 22/1040685859(1) dated 14.03.2022, ITBA/AST/S/148_1/2021-22/1041898639(1) dated - 12 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS 29.03.2022, ITBA/AST/S/156/2022-23/1050700154(1) dated 13.03.2023, ITBA/PNL/S/271(1)(c)/2022-23/1050700239(1) dated 13.03.2023, ITBA/PNL/F/271(1)(b)/2022- 23/1050700309(1) dated 13.03.2023, ITBA/PNL/S/271F/2022- 23/1050700116(1) dated 13.03.2023, computation sheet bearing No.ITBA/AST/S/114/2022-23/1050700026(1) dated 13.03.2023 and assessment orders bearing No.ITBA/AST/F/148A/2021-22/1041800113(1) dated 28.03.2022, ITBA/AST/S/147/2022-23/1050697575(1) dated 13.03.2023, ITBA/PNL/F/271(1)(c)/2023-24/1055625454(1) dated 30.08.2023, ITBA/PNL/F/271(1)(b)/2023- 24/1055618801(1) dated 30.08.2023 in W.P.No.15824/2025; notice dated 12.04.2023, notices bearing No.ITBA/AST/S/156/2024-25/1075257037(1) dated 29.03.2025, ITBA/PNL/S/271(1)(c)/2024-25/1075257072(1) dated 29.03.2025, computation sheet bearing No.ITBA/AST/S/114/2024-25/1075257033(1) dated 29.03.2025 and assessment order bearing No.ITBA/AST/S/147/2024-25/1075256975(1) dated 29.03.2025 in W.P.No.16326/2025, passed by the respondents - 13 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Chandrasekhar V., learned counsel for the petitioners in W.P.Nos.9818/2024 and 13736/2024, Sri Annamalai S., learned counsel for the petitioner in W.P.No.14155/2024, Sri Shreehari, learned counsel for the petitioner in W.P.No.27531/2024, Sri Kirath Singh Marhas, learned counsel along with Ms. Lochana S. Babu, Sri Hemant Pai, Sri Saptarshi Mukhopadhyay and Sri Monish, learned counsel for the petitioners in W.P.Nos.16326/2025, 15824/2025 and Sri Y.V.Ravi Raj and Sri M. Dilip, learned counsel for respondents in all these petitions. 3. The grounds projected in the subject petitions 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 cases at hand, the - 14 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned DIN and notices bearing No. ITBA/AST/F/148A/2022-23/1051255447(1) dated 24.03.2023, ITBA/AST/S/148_1/2022- 23/1051255842(1) dated 24.03.2023, ITBA/PNL/S/271(1)(c)/2023-24/1062493980(1) dated 12.03.2024, ITBA/PNL/S/271F/2023- 24/1062493981(1) dated 12.03.2024 in W.P.No.9818/2024; notices bearing No.ITBA/AST/S/156/2024-25/1064449677(1) dated 30.04.2024, ITBA/PNL/S/271(1)(b)/2024- 25/1064481650(1) dated 30.04.2024, ITBA/PNL/S/271F/2024-25/1064481644(1) dated 30.04.2024, ITBA/PNL/S/271(1)(c)/2024- 25/1064449661(1) dated 30.04.2024, ITBA/AST/F/148A(SCN)/2021-22/1041232600(1) dated 22.03.2022, ITBA/AST/S/148_1/2022- 23/1042560919(1) dated 06.04.2022, computation sheet bearing No.ITBA/AST/S/114/2024- 25/1064449667(1) dated 30.04.2024 in W.P.No.13736/2024; DIN and notices bearing No. ITBA/AST/F/148A(SCN)/2023-24/1060519428(1) dated 05.02.2024, ITBA/AST/F/148A(SCN)/2023- 24/1062754274(1) dated 16.03.2024, - 15 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS ITBA/AST/S/148_1/2023-24/1063703999(1) dated 30.03.2024 in W.P.No.14155/2024; notices bearing No.ITBA/AST/F/148A(SCN)/2021-22/1040888132 (1) dated 16.03.2022, ITBA/AST/S/148_1/2021- 22/1042129511(1) dated 30.03.2022, ITBA/AST/S/156/2022-23/1051595223(1) dated 29.03.2023, ITBA/PNL/S/156/2023- 24/1056188294(1) dated 18.09.2023, ITBA/PNL/S/156/2023-24/1056192370(1) dated 18.09.2023, ITBA/PNL/S/156/2023- 24/1056192368(1) dated 18.09.2023, computation sheet bearing No.ITBA/AST/S/114/2022- 23/1051595459(1) dated 29.03.2023 in W.P.No.27531/2024; notices bearing No. ITBA/AST/F/148A(SCN)/2021-22/1040685859(1) dated 14.03.2022, ITBA/AST/S/148_1/2021- 22/1041898639(1) dated 29.03.2022, ITBA/AST/S/156/2022-23/1050700154(1) dated 13.03.2023, ITBA/PNL/S/271(1)(c)/2022- 23/1050700239(1) dated 13.03.2023, ITBA/PNL/F/271(1)(b)/2022-23/1050700309(1) dated 13.03.2023, ITBA/PNL/S/271F/2022- 23/1050700116(1) dated 13.03.2023, computation sheet bearing No.ITBA/AST/S/114/2022- 23/1050700026(1) dated 13.03.2023 in W.P.No.15824/2025; notices bearing No. ITBA/AST/F/148A(SCN)/2021-22/1040685859(1) - 16 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS dated 14.03.2022, ITBA/AST/S/148_1/2021- 22/1041898639(1) dated 29.03.2022, ITBA/AST/S/156/2022-23/1050700154(1) dated 13.03.2023, ITBA/PNL/S/271(1)(c)/2022- 23/1050700239(1) dated 13.03.2023, ITBA/PNL/F/271(1)(b)/2022-23/1050700309(1) dated 13.03.2023, ITBA/PNL/S/271F/2022- 23/1050700116(1) dated 13.03.2023, computation sheet bearing No.ITBA/AST/S/114/2022- 23/1050700026(1) dated 13.03.2023 in W.P.No.15824/2025; notice dated 12.04.2023, notices bearing No.ITBA/AST/S/156/2024- 25/1075257037(1) dated 29.03.2025, ITBA/PNL/S/271(1)(c)/2024-25/1075257072(1) dated 29.03.2025, computation sheet bearing No.ITBA/AST/S/114/2024-25/1075257033(1) dated 29.03.2025 in W.P.No.16326/2025, issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions 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 matters pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. - 17 - HC-KAR NC: 2025:KHC:38269 WP No. 9818 of 2024 C/W WP No. 13736 of 2024 WP No. 14155 of 2024 AND 3 OTHERS (iv) Contentions of both the parties except the one noted hereinabove shall remain open to be considered in the event revival of these petitions would become necessary. Sd/- (M. NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 0