- 1 - HC-KAR NC: 2025:KHC:39221 WP No. 2469 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 2469 OF 2024 (T-IT) BETWEEN: GIDDAPPA NARAYANAPPA, S/O GIDDAPPA, AGED ABOUT 60 YEARS, NO.38/1, JNANANI BHAVAN, MARUTHI EXTENSION, MALUR - 563130, KOLAR DISTRICT, (PETITONER WAIVES THE BENEFIT OF SENIOR CITIZEN). …PETITIONER (BY SRI. RAMA MURTHY R, ADVOCATE) AND: 1. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, DELHI - 110001. 2. THE INCOME TAX OFFICER, WARD-1, NEW EXTENSION, KOLAR 563101. …RESPONDENTS (BY SRI. M.DILIP, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39221 WP No. 2469 of 2024 THIS WRIT PETITION 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 DATED 02/03/2023 IN DIN NO.ITBA/AST/F/148A(SCN)/2022- 23/1050335311(1) (ANNEXURE-B) AND ORDER MADE U/S 144A(d) OF THE ACT DATED 24/03/2023 IN DIN NO. ITBA/AST/F/148A/2022-23/1051228302(1) (ANNEXURE-C) AND ALSO NOTICE ISSUED U/S 148 OF THE ACT DATED 24/03/2023 IN DIN NO. ITBA/AST/S/148_1(SCN)/2022- 23/1051237683(1) (ANNEXURE-D) FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE SECOND RESPONDENT; QUASH THE ORDER OF EX-PARTY MADE U/S 147 R.W.S. 144 R.W.S. 144B ON 05/12/2023 IN DIN NO. ITBA/AST/S/147/2023- 24/1058484103(1) FOR THE ASSESSMENT YEAR 2016-17 (ANNEXURE-F) BY THE FIRST RESPONDENT AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39221 WP No. 2469 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “The Petitioner humbly prays this Hon'ble Court be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the notice issued u/s.148A(b) of the Act dated 02-03-2023 in DIN No. ITBA/AST/F/148A(SCN)/2022-23/1050335311(1) (Annexure-B) and Order made u/s.144A(d) of the Act, dated 24-03-2023 in DIN. No.ITBA/AST/F/148A/2022- 23/1051228302(1) (Annexure-C) and also notice issued u/s.148 of the Act, dated 24-03-2023 in DIN No.ITBA/AST/S/148_1/2022-23/1051237683(1) (Annexure-D) for the assessment year 2016-17 issued by the Second Respondent. 21. The Petitioner humbly prays this Hon'ble Court be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order of Ex-party made u/s.147 r.w.s. 144 r.w.s.144B on 05-12-2023 in DIN No. ITBA/AST/S/147/2023-24/1058484103(1) for the assessment year 2016-17 (Annexure-F) by the First Respondent. 22. This Hon'ble court may be pleased to issue such other writs or directions as this Hon'ble Court deems fit it in the interest of justice.” - 4 - HC-KAR NC: 2025:KHC:39221 WP No. 2469 of 2024 2. Heard Sri.Rama Murthy R, learned counsel for the petitioner 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 - 5 - HC-KAR NC: 2025:KHC:39221 WP No. 2469 of 2024 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 CBC List No.: 2 Sl No.: 6