- 1 - HC-KAR NC: 2025:KHC:39306 WP No. 32630 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. 32630 OF 2024 (T-IT) BETWEEN: JOSEPH CHACKO S/O P.J. CHACKO, AGED ABOUT 64 YEARS, 110/1, GOLDENSUN FARMS, CHAGELETTI, BAGALUR POST, BENGALURU - 562 149 …PETITIONER (BY SRI. RAVI SHANKAR S.V, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD -1(2)(1) BENGALURU, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39306 WP No. 32630 of 2024 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -1 (1) (1) BENGALURU, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. 3. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 2(1)(1) BENGALURU, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 4. THE CHIEF COMMISSIONER OF INCOME TAX-1 C R BUILDING, QUEENS ROAD, BENGALURU - 560 001 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASHING THE NOTICE ISSUED UNDER SECTION 148A (B) OF THE ACT DTD 14.02.23 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE R1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022-23/1049725083(1) HEREIN MARKED AS ANNEXURE - A AND ETC., - 3 - HC-KAR NC: 2025:KHC:39306 WP No. 32630 of 2024 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 is before this Court seeking the following prayers: “a) 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 14.02.2023 of the Act for the assessment year 2016-17 by the Respondent No. 1 bearing DIN & Notice No.ITBA/AST/F/148A(SCN)/2022-23/ 1049725083(1) herein marked as Annexure - A. b) 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 02.03.2023 of the Act for the assessment year 2016-17 by the Respondent No. 1 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2022-23/ 1050318657(1) herein marked as Annexure - A1. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the letter dated 30.07.2024 issued for the assessment year 2016-17 by the Respondent No. 3 bearing DIN & Letter No. ITBA/COM/F/17/2024-25/1067142538(1) marked as Annexure - A2. herein - 4 - HC-KAR NC: 2025:KHC:39306 WP No. 32630 of 2024 d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 31.08.2024 passed under section 148A(d) of the Act for the assessment year 2016-17 by the Respondent No. 3 bearing DIN & Notice No. herein ITBA/AST/F/148A/2024- 25/1068216214(1) marked as Annexure - АЗ. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.08.2024 issued under section 148 of the Act for the assessment year 2016- 17 by the Respondent No. 3 bearing DIN & Notice No. ITBA/AST/S/148_1/2024- 25/1068216307(1) herein marked as Annexure - A4 f) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard Shri Ravishankar S.V., learned counsel appearing for the petitioner and Shri M. Dilip, learned counsel appearing 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. - 5 - HC-KAR NC: 2025:KHC:39306 WP No. 32630 of 2024 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 151-A 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. - 6 - HC-KAR NC: 2025:KHC:39306 WP No. 32630 of 2024 (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 JY List No.: 2 Sl No.: 60 CT: BHK