- 1 - HC-KAR NC: 2025:KHC:39434 WP No. 18463 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. 18463 OF 2022 (T-IT) BETWEEN: HOSADURGA SHANKARAPPA VEDAVATHI D/O SRI S.N.RANGAPPA AGED ABOUT 47 YEARS NO.13, 1ST CROSS, SRI RENUKAMBA NILAYA GANAPATHI NAGAR NEAR LAGGERE PEENYA BENGALURU – 560 058. …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD-2(2)(3), BENGALURU BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORMANGALA BENGALURU – 560 095. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORMANGALA BENGALURU – 560 095. …RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39434 WP No. 18463 of 2022 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 22.03.2022 OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE R1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)2021- 22/1041274820(1) HEREIN MARKED AS ANNEXURE-A1; QUASH THE ORDER DTD 29.03.2022 PASSED U/S 148A(d) OF THE ACT FOR THE ASSESSENT YEAR 2015-16 BY THE R1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A/2021- 22/1042014189(1) HEREIN MARKED AS ANNEXURE-A2; QUASH THE NOTICE DTD 30.03.2022 ISSUED U/S 148 OF THE ACT FOR THE ASSESSMENT YEAR 2015-16 BY THE R1 BEARING DIN AND NOTICE NO.ITBA/AST/S/148_1/2021- 22/1042016473(1) HEREIN MARKED AS ANNEXURE-A3. 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/AST/F/148A(SCN)/2021-22/1041274820(1) dated 22.03.2022, ITBA/AST/S/148_1/2021-22/1042016473(1) - 3 - HC-KAR NC: 2025:KHC:39434 WP No. 18463 of 2022 dated 30.03.2022 and order No.ITBA/AST/F/148A/2021- 22/1042014189(1) dated 29.03.2022 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Annamalai S., learned counsel for the petitioner and Sri E.I.Sanmathi, 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/AST/F/148A(SCN)/2021-22/1041274820(1) dated 22.03.2022 and ITBA/AST/S/148_1/2021- 22/1042016473(1) dated 30.03.2022 issued by the - 4 - HC-KAR NC: 2025:KHC:39434 WP No. 18463 of 2022 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. (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.: 297