- 1 - HC-KAR NC: 2025:KHC:34183 WP No. 11127 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. 11127 OF 2023 (T-IT) BETWEEN: NATIONAL EDUCATION FOUNDATION REPRESENTED BY ITS ADDITIONAL SECRETARY TRUSTEE, SRI.VENKATAPPA, S/O SRI.GIRIYAPPA, AGED ABOUT 76 YEARS, OFFICE AT NO.152, GLOBAL ACADEMY OF TECHNOLOGY, IDEA HOMES TOWNSHIP, RAJARAJESHWARINAGAR, BENGALURU-560 098. PAN.AAATN2782J (SENIOR CITIZENSHIP NOT CLAIMED) …PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(4), CENTRAL REVENUE BUILDING, NO.1, QUEENS ROAD, BANGALORE - 560 001. Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:34183 WP No. 11127 of 2023 2. THE DIRCTOR GENERAL OF INCOME TAX (INVESTIGATION), CENTRAL REVENUE BUILDING, NO.1, QUEENS ROAD, BANGALORE-560 001. …RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE) 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 DT. 28.03.2023 BEARING DIN AND LETTER NO. ITBA/AST/F/148A(SCN)/2022-23/1051469728(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE-A1; QUASH THE ORDER DT. 04.05.2023 PASSED U/S 148A(d) OF THE ACT BEARING DIN AND ORDER NO.ITBA/AST/F/148A/2023-24/1052609848(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE-A2 AND QUASH THE NOTICE DT. 04.05.2023 ISSUED U/S 148 OF THE ACT BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2023- 24/1052609928(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE-A3. THIS PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:34183 WP No. 11127 of 2023 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 28/03/2023 bearing DIN & Letter No. ITBA/AST/F/148A(SCN)/2022- 23/1051469728(1) issued by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 04/05/2023 passed under section 148A(d) of the Act bearing DIN & Order No.ITBA/AST/F/148A/2023- 24/1052609848(1) issued by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 04/05/2023 issued under section 148 of the Act bearing DIN & Notice No.ITBA/AST/S/148_1/2023- 24/1052609928(1) issued by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure - A3. iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” - 4 - HC-KAR NC: 2025:KHC:34183 WP No. 11127 of 2023 2. Heard Sri.Annamalai S, learned counsel for the petitioner, Sri.Sushal Tiwari, learned counsel for the respondents. 3. The grounds projected in the subject petition in support of the prayers 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. - 5 - HC-KAR NC: 2025:KHC:34183 WP No. 11127 of 2023 (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 CBC List No.: 1 Sl No.: 339 ct.sm