- 1 - HC-KAR NC: 2025:KHC:34182 WP No. 10474 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. 10474 OF 2023 (T-IT) BETWEEN: 1. SRI. MYSORE KRISHNASWAMYRAO RAGHUNATH SON OF SRI. M S KRISHNASWAMY RAO, AGED ABOUT 66 YEARS, FALT NO. 002, 'A' BLOCK, GROUND FLOOR, BRUNDAVAN GARDEN, DODDAKALLA SANDRA OFF KANAKAPURA ROAD, BENGALURU - 560 062. …PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD-7(2)(3), BENGALURU BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORMANGALA, BENGALURU - 560 095. 2. THE PRINCIAPL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA REGION, 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:34182 WP No. 10474 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DTD 08.02.2023 OF THE ACT FOR THE AY 2016-17 BY THE R-1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN) /2022-23/1049555130(1) HEREIN MARKED AS ANNX-A1, QUASHING THE ORDER DTD 27.03.2023 PASSED UNDER SECTION 148A(D) OF THE ACT FOR THE AY 2016-17 BY THE R-1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1051417600(1) HEREIN MARKED AS ANNX-A2 SNF QUASHING THE NOTICE DTD 28.03.2023 ISSUED UNDER SECTION 148 OF THE ACT FOR THE AY 2016- 17 BY THE R-1 BEARING DIN AND NOTICE NO. ITBA/AST/S/148 1/1051504920(1) HEREIN MARKED AS ANNX- 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)/2022-23/1049555130(1) dated 08.02.2023, ITBA/AST/S/148_1/2022-23/1051504920(1) dated 28.03.2023 and order No.ITBA/AST/F/148A/2022- - 3 - HC-KAR NC: 2025:KHC:34182 WP No. 10474 of 2023 23/1051417600(1) dated 27.03.2023 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)/2022-23/1049555130(1) dated 08.02.2023, ITBA/AST/S/148_1/2022- 23/1051504920(1) dated 28.03.2023 issued by the jurisdictional Assessing Officer outside the scope of - 4 - HC-KAR NC: 2025:KHC:34182 WP No. 10474 of 2023 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.: 338 CT.sm