- 1 - HC-KAR NC: 2025:KHC:37891 WP No. 2438 of 2025 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.2438 OF 2025 (T-IT) BETWEEN: SAROJAMMA KADIRI, PROPRIETRIX OF M/S SRI. SBMS CONCRETE W/O VENKATESWARLU, AGED ABOUT 56 YEARS, RESIDING AT 42-89-D, BOSE NAGAR, RAYACHTY, KADAPA – 516 269, ANDHRA PRADESH PAN: DKBPK6411D. …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(2), C. R. BUILDING, III FLOOR QUEENS ROAD, BENGALURU - 560 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37891 WP No. 2438 of 2025 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL), C. R. BUILDING, QUEENS ROAD, BENGALURU - 560 001. 3. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), C. R. BUILDING, III FLOOR QUEENS ROAD, BENGALURU – 560 001. …RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO STAY THE OPERATION OF THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 09.03.2022 OF THE ACT BEARING DIN NO.ITBA/AST/F/148A(SCN)/2021- 22/1040496154(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A1 AND ETC THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:37891 WP No. 2438 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “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 09/03/2022 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2021-22/1040496154(1) issued by the Respondent No. 1 for the assessment year 2018-19 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 26/09/2023 passed under section 148A(d) of the Act bearing DIN & Notice No. ITBA/COM/M/17/2023-24/1056563286(1) issued by the Respondent No. 1 for the assessment year 2018-19 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 27/09/2023 issued under section 148 of the Act bearing DIN & Notice No. ITBA/COM/M/17/2023- 24/1056577398(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexure - A3. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval dated 26/09/2023 issued u/s 148A(d) of the Act bearing DIN No. ITBA/COM/M/17/2023-24/1056566081(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexure - В. v) 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:37891 WP No. 2438 of 2025 2. Heard Sri Annamalai S., learned counsel for the petitioner and Sri Y.V.Ravi Raj 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 would hold in favour of the Revenue in the matter pending before it. - 5 - HC-KAR NC: 2025:KHC:37891 WP No. 2438 of 2025 (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.: 413