- 1 - HC-KAR NC: 2025:KHC:34232 WP No. 16458 of 2023 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. 16458 OF 2023 (T-IT) BETWEEN: 1. ADIVAPPA SURESH S/O SRI ADIVAPPA, AGED ABOUT 53 YEARS, # 1003, 22ND MAIN, BDA 2ND STAGE, MARIYAPPANAPALYA JANABHARATHI BENGALURU SOUTH BENGALURU-560 056. …PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 5(1)(1), BENGALURU THE ASSESSING OFFICER, UNDER THE INCOME TAX 1961 BMTC BUILDING, 80FT ROAD, KORAMANGALA 6TH BLOCK BENGALURU - 560 095. 2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA THE SPECIFIED AUTHORITY UNDER THE SECTION 151 OF THE INCOME TAX ACT, 1961 CENTRAL REVENUE BUILDING, QUEENS ROAD BENGALURU - 560 001. …RESPONDENTS (BY SRI SUSHAL TIWARI, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34232 WP No. 16458 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER CLAUSE (B) OF SEC 148A OF THE INCOME TAX ACT 1961 DTD 10.3.2023 FOR THE A.Y 2016-17 ISSUED BY THE R-1 BEARING DIN VIZ., ITBA/AST/F/148A(SCN)/2022-23/1050577224(1) WHICH IS ENCLOSED AS ANNX-C. INVOKING THE EXTRA-ORDINARY JURISDICTION OF THIS HON'BLE COURT SEEKING QUASH OF THE NOTICE UNDER CLAUSE (D) OF SEC 148A OF THE INCOME TAX ACT 1961 DTD 29.3.2023 FOR THE A.Y.2016-17 ISSUED BY THE R-1 BEARING DIN VIZ., ITBA/AST/F/148A/2022- 23/1051609779(1) WHICH IS ENCLOSED AS ANNX-E AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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)/2022-23/1050577224(1) dated 10.03.2023, ITBA/AST/F/148A/2022-23/1051609779(1) dated 29.03.2023 and ITBA/AST/S/148_1/2022-23/1051612413(1) dated 29.03.2023 issued by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Shreehari, learned counsel for the petitioner and Sri Sushal Tiwari, learned counsel for the respondents. - 3 - HC-KAR NC: 2025:KHC:34232 WP No. 16458 of 2023 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)/2022-23/1050577224(1) dated 10.03.2023, ITBA/AST/F/148A/2022- 23/1051609779(1) dated 29.03.2023 and ITBA/AST/S/148_1/2022-23/1051612413(1) dated 29.03.2023 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. - 4 - HC-KAR NC: 2025:KHC:34232 WP No. 16458 of 2023 (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.: 347 Ct.sm