- 1 - HC-KAR NC: 2025:KHC:34516 WP No. 17344 of 2023 C/W WP No. 10475 of 2023 WP No. 19265 of 2023 AND 2 OTHERS 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. 17344 OF 2023 (T-IT) C/W WRIT PETITION NOs. 10475 OF 2023 , 19265 OF 2023, 19296 OF 2023 AND 13190 OF 2025 (T-IT) IN WP No. 17344/2023 BETWEEN: 1. M/S. ALLIANCE BUSINESS PARKS PRIVATE LIMITED COMPANY INCORPORATED UNDER COMPANIES ACT, 2013, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI SUNEEL BOMMIREDDY, SON OF SRI B V SUBBA REDDY AGED ABOUT 50 YEARS, PLOT NO. A,NO. 36/1, GANDHI MANDAPAM, KOOTURPURAM, CHENNAI - 600 082. ALSO AT: 85, KARTHIK NAGAR, MARATHAHALLI K R PURAM OUTER RING ROAD, BENGALURU - 560 037. …PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34516 WP No. 17344 of 2023 C/W WP No. 10475 of 2023 WP No. 19265 of 2023 AND 2 OTHERS AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2(4), BANGALORE, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU -560 001. KARNATAKA 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. KARNATAKA. …RESPONDENTS (BY SRI E I SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 02/03/2023 OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE R1 BEARING DIN AND LETTER NO. ITBA/ AST/ F/ 148A(SCN)/2022-23 / 1050341639(1) HEREIN MARKED AS ANNEXURE-A1 AND QUASHING THE ORDER DATED 20/03/2023 PASSED UNDER SECTION 148A(D) OF THE ACT OF THE ASSESSMENT YEAR 2019-2020 BY THE R1 BEARING DIN AND ORDER NO. ITBA/ AST/ F/ 148A/2022-23 / 1050977476(1) HEREIN MARKED AS ANNEXURE-A2 AND ETC., IN WP NO. 10475/2023 BETWEEN: 1. SRI MODALABEEDU KRISHNE GOWDA SHASHIKANTHA SON OF SRI. M S KRISHNEGOWDA AGED ABOUT 45 YEARS NO.105/2, 2ND CROSS A BLOCK, - 3 - HC-KAR NC: 2025:KHC:34516 WP No. 17344 of 2023 C/W WP No. 10475 of 2023 WP No. 19265 of 2023 AND 2 OTHERS APMC YARD, BANDIPALYA KARNATAKA - 570 025. ...PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. NATIONAL FACELESS ASSESSMENT CENTRE REP. BY ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM No.401, 2ND FLOOR, E-RAMP, JAWARHALAL NEHRU STADIUM, DELHI - 110 003. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1) AND TPS, MYSORE, ROOM No.113, AYAKAR BHAVAN, REAC, MYSORE, MYSURU - 570 008. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-3 No.59, HMT BHAVAN, 4TH FLOOR, BALLARI ROAD, GANGANAGAR, BENGALURU - 560 032. ...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 ASSESSMENT ORDER PASSED U/S 147 R.W.S 144B OF THE ACT DTD 20.03.2023 BEARING DIN NO.ITBA/AST/S/147/2022- 23/1051013715(1) FOR THE ASSESSMENT YEAR 2018-19 BY THE R1 HEREIN MARKED AS ANNEXURE-A1 AND QUASH THE COMPUTATION SHEET DTD 20.03.2023 BEARING DIN AND DOCUMENT NO.ITBA/AST/S/183/2022-23/1051013822(1) FOR - 4 - HC-KAR NC: 2025:KHC:34516 WP No. 17344 of 2023 C/W WP No. 10475 of 2023 WP No. 19265 of 2023 AND 2 OTHERS THE ASSESSMENT YEAR 2018-19 ISSUED BY THE R1 HEREIN MARKED AS ANNEXURE-A2 AND ETC., IN WP NO. 19265/2023 BETWEEN: 1. SMT. CHITRA EREGOWDA INDAVARA WIFE OF SRI S SIDDALINGASWAMY AGED ABOUT 40 YEARS PRESENT ADDRESS CINEMA RAJAPAP STREET CHIKKAPETE TUMKURU - 572 101. ...PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 3(1)(1) BANGALORE BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU - 560 095. 2. INCOME TAX OFFICER WARD 5(2)(1) BANGALORE BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU - 560 095. 3. THE PRINCIPAL CHIEF COMMISIOSNER OF INOCME TAX, KARNATAKA AND GOA CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU -560 001. ...RESPONDENTS - 5 - HC-KAR NC: 2025:KHC:34516 WP No. 17344 of 2023 C/W WP No. 10475 of 2023 WP No. 19265 of 2023 AND 2 OTHERS (BY SRI Y V RAVI RAJ AND SRI M DILIP, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 06/02/2023 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE R2 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022-23/1049451867(1) HEREIN MARKED AS ANNEXURE-A1 AND QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 17/02/2023 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE R1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022-23/1049846905(1) HEREIN MARKED AS ANNEXURE-A2 AND ETC., IN WP NO. 19296/2023 BETWEEN: 1. SMT. SORBASHIVAIAH NAGARATHNA WIFE OF SRI.S. SHIVANNA AGED ABOUT 64 YEARS RATHNA AMAHAL, RAGAPURA NATIONAL HIGHWAY-4, DIBBUR TUMKUR - 572 101. ...PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 1 AND TPS, TUMKUR, AAYAKAR BHAVAN, RAMAKRISHNA NAGAR KUNIGAL ROAD TUMKUR - 572 103. - 6 - HC-KAR NC: 2025:KHC:34516 WP No. 17344 of 2023 C/W WP No. 10475 of 2023 WP No. 19265 of 2023 AND 2 OTHERS 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. ...RESPONDENTS (BY SRI Y V RAVI RAJ AND SRI M DILIP, ADVOCATES) 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 DTD 23.01.2023 OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE R1 BEARING DIN AND NOTICE NO.ITBA/AS/F/148A(SCN) 2022- 23/1049024359(1) HEREIN MARKED AS ANNEXURE-A1 AND QUASH THE ORDER DTD 10.03.2023 PASSED U/S 148A(d) OF THE ACT FOR THE ASSESSMENT YEAR 2016-17 BY THE R1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A/2022- 23/1050610229(1) HEREIN MARKED AS ANNEXURE-A2 AND ETC., IN WP NO. 13190/2025 BETWEEN: 1. DODDAHALAHALLI KEMPEGOWDA SURESH SON OF SRI. D.K.KEMPEGOWDA, AGED ABOUT 59 YEARS, NO.602/A5, KENKKERI, 18TH CROSS, UPPER PALACE ORCHARDS, SADASHIVANAGAR, BENGALURU - 560 080. ...PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, - 7 - HC-KAR NC: 2025:KHC:34516 WP No. 17344 of 2023 C/W WP No. 10475 of 2023 WP No. 19265 of 2023 AND 2 OTHERS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 2. MINISTRY OF FINANCE, THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 4. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(4), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. 5. THE PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001. ...RESPONDENTS BY SRI. VINAYAKA S PANDIT, ADVOCATE FOR R1 SRI Y V RAVI RAJ, AND SRI M DILIP, ADVOCATES FOR R3 TO R5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED EXPLANATION-2 TO SECTION 148 OF THE ACT IN ANNEXURE-A1 AND THE PROVISO TO SECTION 148A OF THE ACT IN ANNEXURE A2 ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLES 14 OF CONSTITUTION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION - 8 - HC-KAR NC: 2025:KHC:34516 WP No. 17344 of 2023 C/W WP No. 10475 of 2023 WP No. 19265 of 2023 AND 2 OTHERS AND QUASH THE IMPUGNED EXPLANATION-2 TO SECTION 148 OF THE ACT AT ANNEXURE A1 AND THE PROVISO TO SECTION 148A OF THE ACT AT ANNEXURE A2 AND ETC., THESE PETITIONS COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioners in all these petitions seek a common prayer. Therefore, one such prayer sought in W.P.No.17344/2023 is as follows: “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 02.03.2023 of the Act for the assessment year 2019-20 by the Respondent No.1 bearing DIN & Letter No.ITBA/AST/F/148A(SCN)/2022-23/1050341639 (1) 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 20.03.2023 passed under section 148A(d) of the Act for the assessment year 2019-20 by the Respondent No.1 bearing DIN & Order No.ITBA/AST/F /148A/2022-23/1050977476(1) 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 20.03.2023 issued under section 148 of the Act for the assessment year 2019-20 by the Respondent No.1 bearing DIN ITBA/AST/S/148/2022- 23/1050977936(1) herein marked as Annexure - A3. - 9 - HC-KAR NC: 2025:KHC:34516 WP No. 17344 of 2023 C/W WP No. 10475 of 2023 WP No. 19265 of 2023 AND 2 OTHERS iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Annamalai S., learned counsel for the petitioners, Sri E.I.Sanmathi, Sri Sushal Tiwari, Sri Y.V.Ravi Raj and Sri M. Dilip, learned counsel for the respective respondents – Income Tax Authorities in the respective petitions and Sri Vinayaka S. Pandit, learned counsel for respondent Nos.1 and 2 in W.P.No.13190/2023. 3. The grounds projected in all petitions 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 petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notices issued by the jurisdictional Assessing Officer outside the scope of Section 151-A of the Act stand obliterated. All - 10 - HC-KAR NC: 2025:KHC:34516 WP No. 17344 of 2023 C/W WP No. 10475 of 2023 WP No. 19265 of 2023 AND 2 OTHERS further proceedings initiated thereto, challenged in these petitions stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petitions 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 petitions are allowed. (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of these petitions would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 350