- 1 - HC-KAR NC: 2025:KHC:37899 WP No. 32916 of 2024 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.32916 OF 2024 (T-IT) BETWEEN: M/S ACE DESIGNERS LIMITED, PLOT NO.7 & 8, 2ND PHASE, PEENYA I STAGE BENGALURU – 560 058 (A LIMITED UNDER REGISTERED COMPANIES ACT, 1956) REPRESENTED BY ITS DIRECTOR, SHRI THIRUMALAIMUPPUR KUPPUSWAMY RAMESH #3403, NO.17 PRESTIGE KENSINGTON GARDENS HMT MAIN ROAD, JALAHALLI BENGALURU – 560 013 …PETITIONER (BY SRI. MADHUSUDHAN U A., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CERCLE-1(1)(1) 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:37899 WP No. 32916 of 2024 KORAMANGALA, BENGALURU – 560 095 2. THE CHIEF COMMISSIONER OF INCOME TAX-1 CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU – 560 001 …RESPONDENTS (BY SRI. Y. V. RAVI RAJ AND 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 14.08.2024 ISSUED UNDER SECTION 148A(B) OF THE ACT FOR THE ASSESSMENT YEAR 2018-19 BY THE RESPONDENT NO.1 BEARING DIN NO.ITBA/AST/F/148A(SCN)/2024- 25/1067651658(1) HEREIN 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:37899 WP No. 32916 of 2024 CORAM: HON'BLE MR. JUSTICE M. NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 14.08.2024 issued under section 148A(b) of the Act for the Assessment Year 2018-19 by the Respondent bearing No.1 DIN No. ITBA/AST/F/148A(SCN)/2024-25/1067651658(1) herein marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the unsigned sanction dated 30.08.2024 accorded under section 151 of the Act for the Assessment Year 2018-19 by the Respondent No. 2 bearing DIN No.ITBA/AST/S/126/2024-25/1068175216(1) herein marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 30.08.2024 passed under 148A(d) of the Act for the Assessment Year 2018-19 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A/2024- 25/1068177317 (1) passed by the Respondent No.1 herein marked as Annexure - A3. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 30.08.2024 issued under section 148 of the Act for the Assessment Year 2018-19 by & Notice No. the Respondent No.1 bearing DIN ITBA/AST/S/148_1/2024-25/1068177876(1) herein marked as Annexure - A4. e) 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:37899 WP No. 32916 of 2024 2. Heard Sri Madhusudhan U.A., learned counsel for the petitioner, 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 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. (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. - 5 - HC-KAR NC: 2025:KHC:37899 WP No. 32916 of 2024 (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.: 406