- 1 - HC-KAR NC: 2025:KHC:38009 WP No. 15143 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 15143 OF 2022 (T-IT) BETWEEN: MR SANJAY BACHHAWAT S/O NAVRATNAMAL BACCHAWAT AGED 51 YEARS PERMANANTLY R/AT NO 307, BHANWAR APARTMENT 10TH CROSS, NEAR AGADI HOSPITAL, WILSON GARDEN BANGALORE 560027 …PETITIONER (BY SRI. SANDEEP HUILGOL., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD WARD 1 AND TPS HOSPET, AYAKAR BHAVAN M J NAGAR, 1ST CROSS DAM ROAD HOSAPETE 583203 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, HUBBALLI C R BUILDING, NAVANAGAR HUBBALLI 580025 3. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION GROUND FLOOR CR BUILDING Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38009 WP No. 15143 of 2022 NO 1, QUEENS ROAD BENGALURU 560001 …RESPONDENTS (BY SRI. RAVI RAJ Y V., ADVOCATE) THIS WP FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER U/S 148A(d) OF THE INCOME TAX ACT, 1961 DTD 29.06.2022 BEARING DIN ITBA/COM/F/17/2022- 23/1043666587(1) PASSED BY THE R1 FOR THE ASSESSMENT YEAR 2013-14 ANNEXURE-A1. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, 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 prayer: "(i) Quashing the impugned order under section 148A(d) of the Income-tax Act, 1961 dated 29.06.2022 bearing DIN ITBA/COM/F/17/2022- 23/1043666587(1) passed by the First Respondent for the assessment year 2013-14 (Annexure A-1); (ii) Quashing the impugned notice under section 148 of the Income-tax Act, 1961 dated 30.06.2022 bearing DIN ITBA/AST/M/148-1/2022- 23/1043677605(1) issued by the First Respondent for the assessment year 2013-14 (Annexure A-2); (iii) Quashing the corrigendum dated 30.06.2022 bearing DIN ITBA/COM/F/17/2022- 23/1043697050(1) issued by the First Respondent for the assessment year 2013-14 (Annexure AF); - 3 - HC-KAR NC: 2025:KHC:38009 WP No. 15143 of 2022 (iv)Restraining the Respondents and their Officers from continuing with the proceedings under section 147 read with section 148 of the Income-tax Act for the assessment year 2013-14; (v) Directing the 3rd Respondent to provide to the Petitioner a true copy of the approval or sanction dated 29.06.2022 bearing F.No. 275/Pr.CCIT/Tech/2022-23 as well as the material placed before the 3rd Respondent pursuant to which the said sanction is said to have been granted; (vi)Passing such other or further orders including such orders as to costs as this Hon'ble Court may deem fit in thefacts and circumstances of the case, in the interests of justice equity." 2. Heard Sri Sandeep Huilgol, learned counsel for the petitioner and Sri Y.V.Raviraj, 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: - 4 - HC-KAR NC: 2025:KHC:38009 WP No. 15143 of 2022 ORDER (i) The impugned show cause notices 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 BSV List No.: 1 Sl No.: 0