- 1 - HC-KAR NC: 2025:KHC:34184 WP No. 11194 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. 11194 OF 2023 (T-IT) BETWEEN: CHANNEGOWDA SUKANYA VINAYKUMAR (S/O C CHANNEGOWDA, AGED ABOUT 40 YEARS,) NO. 35 AMMA NILAYA, 2nd CROSS, CHANDRA LAYOUT, BENGALURU - 560 040. …PETITIONER (BY SRI. TATA KRISHNA, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 3(2)(1),. BMTC BUILDING, 80FT ROAD, 6th BLOCK, KORAMANGALA BENGALURU - 560 095. 2. THE INCOME TAX OFFICER WARD 5 (1)(1),. BMTC BUILDING, 80FT ROAD, 6th BLOCK, KORAMANGALA BENGALURU - 560 095. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (PCCIT), KARNATAKA AND GOA CENTRAL REVENUE BUILDING, QUENNS ROAD, BENGALURU - 560 001. …RESPONDENTS (BY SRI E I SANMATHI, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34184 WP No. 11194 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY A N APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED NOTICE UNDER SECTION 148A(B) DTD 05.02.2023 BEARING NO. ITBA/AST/F/148A(SCN) 2022-23/1049419567 (1) ISSUED BY R-1 ENCLOSED AS ANNX-A AND QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERIORARI OR OTHERWISE THE IMPUGNED NOTICE UNDER SECTION 148A(B) DTD 20.02.2023 BEARING ITBA/AST/F/148A(SCN)/2022-23/1049918045(1) ISSUED BY R-2 ENCLOSE AS ANNX-B 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)/2022-23/1049419567(1) dated 05.02.2023, ITBA/AST/F/148A(SCN)/2022-23/1049918045(1) dated 20.02.2023, ITBA/AST/S/148_1/2022- 23/1051478628(1) dated 28.03.2023, approval bearing No.ITBA/AST/S/118/2022-23/1051216871(1) dated 24.03.2023 and order No.ITBA/AST/F/148A/2022- 23/1051309801(1) dated 25.03.2023 passed by the - 3 - HC-KAR NC: 2025:KHC:34184 WP No. 11194 of 2023 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 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)/2022-23/1049419567(1) dated 05.02.2023, ITBA/AST/F/148A(SCN)/2022- 23/1049918045(1) dated 20.02.2023, ITBA/AST/S/148_1/2022-23/1051478628(1) dated 28.03.2023, approval bearing - 4 - HC-KAR NC: 2025:KHC:34184 WP No. 11194 of 2023 No.ITBA/AST/S/118/2022-23/1051216871(1) dated 24.03.2023 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. (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.: 340 ct.sm