- 1 - HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 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. 8128 OF 2023 (T-IT) C/W WRIT PETITION NO. 14767 OF 2024 (T-IT) IN WP No. 8128/2023 BETWEEN: M/S. KOMARLA HATCHERIES NO.377/61, 2ND FLOOR 43RD CROSS, 9TH MAIN, JAYANAGAR 5TH BLOCK, BENGALURU – 560 041 REPRESENTED BY ITS PARTNER SRI NAVEEN KUMAR PASUPARTHY AGED ABOUT 54 YEARS S/O P.S.NANDA KUMAR FORMED UNDER INDIAN PARTNERSHIP ACT, 1932. …PETITIONER (BY SRI TATA KRISHNA, ADVOCATE) AND: ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1(4) CENTRAL REVENUE BUILDING QUEEN’S ROAD BENGALURU – 560 001. …RESPONDENT (BY SRI Y.V.RAVI RAJ AND SRI M.DILIP, ADVOCATES) Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 of 2024 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED NOTICE UNDER SECTION 148 OF THE IT ACT, BEARING DIN ITBA/AST/S/148_1/2022-23/1051577934(1) ISSUED BY THE RESPONDENT DTD 29.03.2023 FOR THE IMPUGNED AY 2017-18 ENCLOSED AS ANNX-A. IN WP NO. 14767/2024 BETWEEN: M/S. H.M.TOWERS PVT. LTD., NO.14, H.M.GENEVA HOUSE CUNNINGHAM ROAD BENGALURU -560 001 REPRESENTED BY ITS DIRECTOR SRI M.J.SIWANI S/O LATE J.K.SIWANI AGED ABOUT 61 YEARS INCORPORATED UNDER COMPANIES ACT, 1956. ...PETITIONER (BY SRI TATA KRISHNA, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), BMTC BUILDING 80 FEET ROAD, NEAR KHB GAMES VILLAGE 6TH BLOCK, KORAMANGALA BENGALURU - 560 095. ...RESPONDENT (BY SRI Y.V.RAVI RAJ AND SRI M.DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF - 3 - HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 of 2024 THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED NOTICE BEARING DIN ITBA/AT/S/148_1/2023-24/1063601424(1), ISSUED UNDER SECTION 148 OF THE IT ACT BY THE RESPONDENT, DATED 29/03/2024 FOR THE IMPUGNED AY 2017-18, ENCLOSED AS ANNEXURE-A; QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED ORDER BEARING DIN ITBA/AST/F/148A/2023-24/1063599030(1), PASSED BY THE RESPONDENT UNDER SECTION 148A (d) OF THE IT ACT, DATED 29/03/2024 FOR THE IMPUGNED AY 2017-18, ENCLOSED AS ANNEXURE-B; QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED ORDER BEARING DIN ITBA/AST/F/148A(SCN)/2023-24/1060520324(1), ISSUED UNDER 148A (d) OF THE IT ACT BY RESPONDENT, DATED 05/02/2024 FOR THE IMPUGNED AY 2017-18, ENCLOSED AS ANNEXURE-C; QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED ORDER BEARING DIN ITBA/AST/F/148A(SCN)/2023- 24/1062750681(1), ISSUED UNDER SECTION 148A (b) OF THE IT ACT BY THE RESPONDENT, DATED 16/03/2024 FOR THE IMPUGNED AY 2017-18, ENCLOSED AS ANNEXURE-E. THESE PETITIONS, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 4 - HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioners - Assessees are before this Court seeking quashment of notice bearing No.ITBA/AST/S/148_1/2022- 23/1051577934(1) dated 29.03.2023 in W.P.No.8128/2023 and notice bearing Nos.ITBA/AST/S/148_1/2023- 24/1063601424(1) dated 29.03.2024, ITBA/AST/F/148A(SCN)/2023-24/1060520324(1) dated 05.02.2024, ITBA/AST/F/148A(SCN)/2023-24/1062750681(1) dated 16.03.2024 and order No.ITBA/AST/F/148A/2023- 24/1063599030(1) dated 29.03.2024 in W.P.No.14767/2024, issued by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Tata Krishna, learned counsel for the petitioners and Sri Y.V.Raviraj and Sri M. Dilip, learned counsel for the respondents, in both the 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. - 5 - HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 of 2024 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the cases at hand, the petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned notice bearing No. ITBA/AST/S/148_1/2022-23/1051577934(1) dated 29.03.2023 in W.P.No.8128/2023 and notice bearing Nos.ITBA/AST/S/148_1/2023- 24/1063601424(1) dated 29.03.2024, ITBA/AST/F/148A(SCN)/2023-24/1060520324(1) dated 05.02.2024, ITBA/AST/F/148A(SCN)/2023- 24/1062750681(1) dated 16.03.2024 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 petitions 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 petitions are allowed. - 6 - HC-KAR NC: 2025:KHC:39446 WP No. 8128 of 2023 C/W WP No. 14767 of 2024 (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.: 327 CT:SS