- 1 - HC-KAR NC: 2025:KHC:39251 WP No. 28916 of 2025 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. 28916 OF 2025 (T-IT) BETWEEN: 1. SMT. SUDHA YOGANNA W/O. SRI. S.P. YOGANNA AGED ABOUT 64 YEARS, NO.5, SWIMMING POOL ROAD, SARASWATHI PURAM, MYSORE - 570 009 …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. THE INCOME TAX OFFICER OFFICE OF Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39251 WP No. 28916 of 2025 THE INCOME TAX OFFICER WARD-1(1), REAC, MYSORE MYSORE - 570 008 …RESPONDENT (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148A(1) OF THE ACT DATED 20.03.2025 ISSUED BY THE RESPONDENT BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)1/2024-25/1074784803(1) AND THE SAME IS ERICIOSED AND MARKED AS ANNEXURE-A1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39251 WP No. 28916 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court, seeking the following prayer: "i. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under Section 148A(1) of the Act dated 20.03.2025 issued by the Respondent bearing DIN & Notice No. ITBA/AST/F/148A(SCN)_1/2024-25/1074784803(1) and the same is enclosed and marked as Annexure 'A1'; ii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order passed under Section 148A(3) of the Act dated 26.06.2025 by the Respondent bearing DIN & Notice No. ITBA/AST/F/148A/2025-26/1077870639(1) and the same is enclosed and marked as Annexure 'A2'. iii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under Section 148 of the Act dated 26.06.2025 bearing DIN & Notice No. ITBA/AST/S/148_1/2025- 26/1077870692(1) issued by the Respondent and copy of the same is enclosed and 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." 2. Heard Sri Annamalai S., learned counsel for the petitioner and Sri M. Dilip, learned counsel for the respondent. - 4 - HC-KAR NC: 2025:KHC:39251 WP No. 28916 of 2025 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 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. - 5 - HC-KAR NC: 2025:KHC:39251 WP No. 28916 of 2025 (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 SJK CT-SG List No.: 5 Sl No.: 32