- 1 - HC-KAR NC: 2025:KHC:34197 WP No. 12608 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. 12608 OF 2023 (T-IT) BETWEEN: 1. LATE SRI. LAXMINARASAIAH REPRESENTED BY HIS LEGAL REPRESENTATIVE, SMT. D. SHIVAMMA, WIFE OF SRI.LAXMINARASAIAH, AGED ABOUT 59 YEARS, S L N NILAYA JAYANAGAR, BADAVANE DEVARAYAPATANA, TUMKUR - 572 104. …PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 1 AND TPS, TUMKUR, AAYAKAR BHAVAN, RAMAKRISHANA NAGAR, KUNIGAL ROAD, TUMKUR - 572 103. …RESPONDENT (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 ASSESSMENT ORDER PASSED BY THE RESPONDENT UNDER 147 R.W.S. 144 OF THE INCOME TAX ACT, 1961 DATED 29/03/2023 BEARING DIN AND ORDER NO ITBA/AST/S/147/2022-23/1051605071(1) FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE- A1 AND QUASHING THE COMPUTATION SHEET DATED Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34197 WP No. 12608 of 2023 29/03/2023 BEARING DIN AND DOCUMENT NO ITBA/AST/S/114/2022-23/10510605347(1)ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE-A2 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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/156/2022- 23/1051605629(1) dated 29.03.2023, ITBA/AST/F/148A/2021- 22/1041786572(1) dated 28.03.2022, ITBA/AST/S/148_1/2021-22/1042337613(1) dated 31.03.2022, Computation sheet bearing No.ITBA/AST/S/114/2022-23/1051605347(1) dated 29.03.2023 and order No.ITBA/AST/S/147/2022- 23/1051605071(1) dated 29.03.2023, 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 - HC-KAR NC: 2025:KHC:34197 WP No. 12608 of 2023 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/156/2022-23/1051605629(1) dated 29.03.2023, ITBA/AST/F/148A/2021- 22/1041786572(1) dated 28.03.2022, ITBA/AST/S/148_1/2021-22/1042337613(1) dated 31.03.2022, Computation sheet bearing No.ITBA/AST/S/114/2022-23/1051605347(1) dated 29.03.2023 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 - 4 - HC-KAR NC: 2025:KHC:34197 WP No. 12608 of 2023 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.: 343 ct.sm