- 1 - HC-KAR NC: 2025:KHC:38634 WP No. 13279 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.13279 OF 2025 (T-IT) BETWEEN: M CHANDRA REDDY HUF REPRESENTED BY ITS KARTA SRI. M. CHANDRA REDDY S/O SRI. MUNISWAMY REDDY AGED ABOUT 76 YEARS NO.2491, 17TH MAIN HAL, 2ND STAGE BANGALORE – 560 008 …PETITIONER (BY SRI. MADHUSUDHAN U A., ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE - 2(4), CENTRAL REVENUE BUILDING, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38634 WP No. 13279 of 2025 QUEENS ROAD, BENGALURU – 560 001 …RESPONDENT (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 ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE DATED 31.03.2025 ISSUED UNDER SECTION 148A(1) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2019-2020 BY THE RESPONDENT BEARING DIN & NOTICE NO. ITBA/AST/F/148A(SCN)_1/2024-25/1075338621(1) HEREIN MARKED AS ANNEXURE-A1. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38634 WP No. 13279 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 dated 31.03.2025 issued under section 148A(1) of the Income-tax Act, 1961 for the assessment year 2019-2020 by the Respondent bearing DIN & Notice No. ITBA/AST/F/148A(SCN)_1/2024- 25/1075338621(1) herein marked as Annexure - A1. ii) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.03.2025 issued under section 148A(1) of the Income-tax Act, 1961 for the assessment year 2020-2021 by the Respondent bearing DIN & Notice No. ITBA/AST/F/148A(SCN)_1/2024- 25/1075354788(1) herein marked as Annexure - A2. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Madhusudhan U.A., learned counsel for the petitioner and Sri Y.V.Ravi Raj and Sri M. Dilip, learned counsel for the respondents. - 4 - HC-KAR NC: 2025:KHC:38634 WP No. 13279 of 2025 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. (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 - 5 - HC-KAR NC: 2025:KHC:38634 WP No. 13279 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 431