- 1 - HC-KAR NC: 2025:KHC:39445 WP No. 6799 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. 6799 OF 2023 (T-IT) BETWEEN: M/S. UNISHIRE PROMOTERS PRIVATE LIMITED REPRESENTED BY ITS AUTHORISED SIGNATORY SRI PRATIK K.MEHTA S/O SRI KIRTI K.MEHTA AGED ABOUT 40 YEARS 36, RAILWAY PARALLEL ROAD NEHRU NAGAR BENGALURU – 560 020 PRESENTLY AT NO.42, CASTLE STREET ASHOK NAGAR BENGALURU – 560 025. …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 7(1)(1), BENGALURU BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU – 560 095. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39445 WP No. 6799 of 2023 KARNATAKA 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION C.R.BUILDING NO.1, QUEEN’S ROAD BENGALURU – 560 001 KARNATAKA. 3. NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM DELHI – 110 003. 4. CENTRAL BOARD OF DIRECT TAXES REPRESENTED HEREIN BY ITS CHAIRPERSON DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI – 110 002. …RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE ISSUED UNDER SEC.148 OF THE ACT DATED 06.04.2021 OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 BY THE R1 BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1032227226(1) HEREIN MARKED AS - 3 - HC-KAR NC: 2025:KHC:39445 WP No. 6799 of 2023 ANNEXURE-A1; QUASH THE NOTICE ISSUED UNDER SEC. 148A(B) OF THE ACT DATED 02.06.2022 OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 BY THE R1 BEARING DIN AND LETTER NO. ITBA/AST/F/17/2022-23/1043305981(1) HEREIN MARKED AS ANNEXURE-A2; QUASH THE ORDER DATED 29.02.2022 PASSED UNDER SEC.148A(D) OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 BY THE R1 BEARING DIN AND ORDER NO. ITBA/COM/F/17/2022-23/1044317181(1) HEREIN MARKED AS ANNEXURE-A3; QUASH THE NOTICE DATED 29.07.2022 ISSUED UNDER SECTION 148 OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 BY THE R1 BEARING DIN ITBA/AST/M/148.1/2022-23/1044334656(1) HEREIN MARKED AS ANNEXURE-A4; QUASH THE IMPUGNED INSTRUCTION BEARING NO.1/2022 DATED 11.05.2022 ISSUED BY THE RESPONDENT NO.4 (ANNEXURE-B) TO THE EXTENT THAT THE SAME PURPORTS TO CLARIFY THAT THE PROCEEDINGS PURSUED UNDER SECTION 148A AND THE NOTICE ISSUED UNDER SEC.148 AFTER THE HONBLE SUPREME COURTS ORDER DATED 04.05.2022, THE NOTICE CAN BE ISSUED FOR THE ASSESSMENT YEAR 2014-15 AND QUASHING THE CONSEQUENT DIRECTION THEREIN TO ISSUE FRESH NOTICES UNDER SEC.148 OF THE ACT FOR AY 2014-15 WITHOUT HAVING REGARD TO THE JURISDICTIONAL CONDITIONS SET OUT IN THE FIRST PROVISO TO SEC.149(1)(B) OF THE ACT. 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/S/148/2021- 22/1032227226(1) dated 06.04.2021, ITBA/AST/F/17/2022- 23/1043305981(1) dated 02.06.2022, ITBA/AST/M/148_1/2022-23/1044334656(1) dated - 4 - HC-KAR NC: 2025:KHC:39445 WP No. 6799 of 2023 29.07.2022, instruction bearing No.1/2022 dated 11.05.2022 and order No.ITBA/COM/F/17/2022-23/1044317181(1) dated 29.07.2022 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/S/148/2021-22/1032227226(1) dated - 5 - HC-KAR NC: 2025:KHC:39445 WP No. 6799 of 2023 06.04.2021, ITBA/AST/F/17/2022- 23/1043305981(1) dated 02.06.2022, ITBA/AST/M/148_1/2022-23/1044334656(1) dated 29.07.2022 and instruction bearing No.1/2022 dated 11.05.2022 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. (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.: 326 CT:SS