- 1 - HC-KAR NC: 2025:KHC:39457 WP No. 19812 of 2022 C/W WP No. 17822 of 2023 WP No. 17847 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. 19812 OF 2022 (T-RES) C/W WRIT PETITION NO. 17822 OF 2023 (T-IT) WRIT PETITION NO. 17847 OF 2023 (T-IT) IN WP No. 19812/2022 BETWEEN: M/S.SRI GURU THIPPERUDRASWAMY DEVASTHANA NOTIFIED CHARITABLE INSTITUTION AND HINDU RELIGIOUS INSTITUTION REPRESENTED BY ITS EXECUTIVE OFFICER SRI H.GANGADHARAPPA, S/O SRI. HULIYAPPA AGED ABOUT 49 YEARS NAYAKANAHATTY, CHALLAKERE TALUK CHITRADURGA DISTRICT PIN CODE 577 535 KARNATAKA. …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. THE INCOME-TAX OFFICER (EXEMPTION) EXEMPTIONS WARD-1 HUBLI C.R.BUILDING, NAVANAGAR, HUBBALI – 580 025 Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:39457 WP No. 19812 of 2022 C/W WP No. 17822 of 2023 WP No. 17847 of 2023 KARNATAKA. 2. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS) UNITY BUILDING, ANNEXE, MISSION ROAD, BENGALURU – 560 027. …RESPONDENTS (BY SRI Y.V.RAVI RAJ AND M.DILIP, ADVOCATES) THIS WP 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 17.03.2022 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)/2021-22/1040983875(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A1; QUASHING THE ORDER DATED 31.03.2022 PASSED UNDER SECTION 148A(d) OF THE ACT BEARING DIN AND NOTICE NO.ITBA/AST/F/148A/2021- 22/1042381445(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A2; QUASHING THE NOTICE DATED 31.03.2022 ISSUED UNDER SECTION 148 OF THE ACT BEARING DIN AND NOTICE NO.ITBA/AST/S/148_1/2021-22/1042393277(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A3. - 3 - HC-KAR NC: 2025:KHC:39457 WP No. 19812 of 2022 C/W WP No. 17822 of 2023 WP No. 17847 of 2023 IN WP NO. 17822/2023 BETWEEN: 1. M/S.SRI GURU THIPPERUDRASWAMY DEVASTHANA NOTIFIED CHARITABLE INSTITUTION AND HINDU RELIGIOUS INSTITUTION ACT OF 1997, REPRESENTED BY ITS EXECUTIVE OFFICER, SRI H.GANGADHARAPPA, S/O SRI HULIYAPPA, AGED ABOUT 48 YEARS, NAYAKANAHATTY, CHALLAKERE TALUK CHITRADURGA DISTRICT PIN CODE – 577 535 KARNATAKA. ...PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. THE INCOME-TAX OFFICER (EXEMPTION) EXEMPTIONS WARD -1, HUBLI, C.R.BUILDING, NAVANAGAR HUBBALI – 580 025 KARNATAKA. 2. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS) UNITY BUILDING, ANNEXE, MISSION ROAD, BENGALURU – 560 027. ...RESPONDENTS (BY SRI Y.V.RAVIRAJ AND SRI M.DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 AND 227 - 4 - HC-KAR NC: 2025:KHC:39457 WP No. 19812 of 2022 C/W WP No. 17822 of 2023 WP No. 17847 of 2023 OF THE CONSTITUTION OF INDIA PRAYING TO STAY THE OPERATION OF THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DTD 24.01.2023 BEARING DIN AND NOTICE NO. ITBA /AST/F/148A(SCN)/2022- 23/1049066053(1) ISSUED BY THE R-1 FOR THE AY 2019- 20 HEREIN MARKED AS ANNX-A1; STAY THE OPERATION OF THE ORDER DTD 13.03.2023 PASSED UNDER SECTION 148A(d) OF THE ACT BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1050681577(1) ISSUED BY THE R-1 FOR THE AY 2019-20 HEREIN MARKED AS ANNX- A2; STAY THE OEPRATION OF THE NOTICE DTD 13.03.2023 ISSUED U/S 148 OF THE ACT BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2022- 23/1050683334(1) ISSUED BY THE R-1 FOR THE AY 2019- 20 HEREIN MARKED AS ANNX-A3. IN WP NO. 17847/2023 BETWEEN: 1. M/S.SRI GURU THIPPERUDRASWAMY DEVASTHANA NOTIFIED CHARITABLE INSTITUTION AND HINDU RELIGIOUS INSTITUTION ACT OF 1997, REPRESENTED BY ITS EXECUTIVE OFFICER, SRI H.GANGADHARAPPA, S/O SRI. HULIYAPPA, AGED ABOUT 48 YEARS, NAYAKANAHATTY, CHALLAKERE-TALUK, CHITRADURGA-DISTRICT PIN CODE – 577 535 KARNATAKA. ...PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) - 5 - HC-KAR NC: 2025:KHC:39457 WP No. 19812 of 2022 C/W WP No. 17822 of 2023 WP No. 17847 of 2023 AND: 1. THE INCOME TAX OFFICER (EXEMPTION) EXEMPTIONS WARD -1, HUBLI, C.R.BUILDING, NAVANAGAR, HUBBALLI - 580 025 KARNATAKA. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (EXEMPTIONS), 2503, E-2 BLOCK, PRATYAKSH KAR BHAWAN, CIVIC CENTRE, JLN MARG, MINTO ROAD, NEW DELHI – 110 002. ...RESPONDENTS (BY SRI Y.V.RAVIRAJ AND SRI M.DILIP, ADVOCATES) THIS WP 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 16.2.2023 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)/2022-23/1049809159(1) ISSUED BY THE R-1 FOR THE A.Y 2016-17 HEREIN MARKED AS ANNX-A1; QUASH THE DTD 13.3.2023 PASSED U/S 148A(d) OF THE ACT BEARING DIN AND NOTICE NO.ITBA/AST/F/148A/2022-23/1050685907(1) ISSUED BY THE R-1 FOR THE A.Y 2016-17 HEREIN MARKED AS ANNX- A2; QUASH THE NOTICE DTD 13.3.2023 ISSUED UNDER SECTION 148 OF THE ACT BEARING DIN AND NOTICE NO.ITBA/AST/S/148_1/2022-23/1050686690(1) ISSUED BY THE R-1 FOR THE A.Y 2016-17 HEREIN MARKED AS ANNX-A3. - 6 - HC-KAR NC: 2025:KHC:39457 WP No. 19812 of 2022 C/W WP No. 17822 of 2023 WP No. 17847 of 2023 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 petitioner – Assessee, common in these petitions is before this Court seeking quashment of notices bearing No.ITBA/AST/F/148A(SCN)/2021-22/1040983875(1) dated 17.03.2022, ITBA/AST/F/148A/2021-22/1042381445(1) dated 31.03.2022 and ITBA/AST/S/148_1/2021-22/1042393277(1) dated 31.03.2022 in W.P.No.19812/2022; notices bearing No.ITBA/AST/F/148A(SCN)/2022-23/1049066053(1) dated 24.01.2023, ITBA/AST/S/148_1/2022-23/1050683334(1) dated 13.03.2023 and order bearing No.ITBA/AST/F/148A/2022-23/1050681577(1) dated 13.03.2023 in W.P.No.17822/2023 and notices bearing No.ITBA/AST/F/148A(SCN)/2022-23/1049809159(1) dated 16.02.2023, ITBA/AST/S/148_1/2022-23/1050686690(1) dated 13.03.2023 and order bearing No.ITBA/AST/F/148A/2022-23/1050685907(1) dated 13.03.2023 in W.P.No.17847/2023, issued by the respondents - 7 - HC-KAR NC: 2025:KHC:39457 WP No. 19812 of 2022 C/W WP No. 17822 of 2023 WP No. 17847 of 2023 – 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 Y.V.Raviraj and Sri M. Dilip, learned counsel for the respondents, in all the petitions. 3. The grounds projected in the subject petitions 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 cases at hand, the petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned notices bearing No. ITBA/AST/F/148A(SCN)/2021-22/1040983875(1) dated 17.03.2022, ITBA/AST/F/148A/2021- 22/1042381445(1) dated 31.03.2022 and ITBA/AST/S/148_1/2021-22/1042393277(1) dated 31.03.2022 in W.P.No.19812/2022; notices bearing - 8 - HC-KAR NC: 2025:KHC:39457 WP No. 19812 of 2022 C/W WP No. 17822 of 2023 WP No. 17847 of 2023 No.ITBA/AST/F/148A(SCN)/2022-23/1049066053 (1) dated 24.01.2023, ITBA/AST/S/148_1/2022- 23/1050683334(1) dated 13.03.2023 in W.P.No.17822/2023 and notices bearing No.ITBA/AST/F/148A(SCN)/2022- 23/1049809159(1) dated 16.02.2023, ITBA/AST/S/148_1/2022-23/1050686690(1) dated 13.03.2023 in W.P.No.17847/2023, issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions would 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.: 305