- 1 - HC-KAR NC: 2025:KHC:39433 WP No. 18417 of 2022 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. 18417 OF 2022 (T-IT) BETWEEN: M/S.KANTHI HANDLOOM CENTRE PAN.AADFK2437J, DISSOLVED PARTNERSHIP FIRM, UNDER THE PARTNERSHIP ACT, 1932 REPRESENTED BY LEGAL HEIR OF THE ERSTWHILE PARTNER, SMT. ANITHA D/O SRI.LALACHAND BARLOTA, AGED ABOUT 42 YEARS, D.NO. 489-1, KAIPET, DAVANAGERE – 577 001. KARNATAKA, INDIA. PRESENTLY RESIDING AT VEERABHADRESHWARA NILAYA, OPPOSITE TO KIRAN MEDICAL, K.R.PURAM, SHIVAMOGGA – 577 202. …PETITIONER BY SRI ANNAMALAI S., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD – 01, DAVANAGERE, SHREE TOWERS, HADADI MAIN ROAD, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39433 WP No. 18417 of 2022 OPP. DRR HOSPITAL, DAVANAGERE – 577 002. KARNATAKA. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU - 1, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. KARNATAKA. …RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE ISSUED UNDER SECTION 148 A(b) OF THE INCOME TAX 1961 DTD.17.3.2022 FOR THE ASSESSMENT YEAR 2018- 19 BY THE R-1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A(SCN) /2021-22/1040929694(1) HEREIN MARKED AS ANNEXURE-A1; QUASH THE ORDER DTD.31.3.2022 PASSED UNDER SECTION 148(A)(d) OF THE ACT FOR ASSESSMENT YEAR 2018-19 BY THE R-1 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A/2021- 22/1042381269(1) HEREIN MARKED AS ANNXURE-A2; QUASH THE NOTICE ISSUED UNDER SECTION 148 OF THE ACT DTD.31.3.2022 OF THE ACT FOR THE ASSESSMENT YEAR 2018-19 BY THE R-1 BEARING DIN AND NOTICE NO.ITBA/AST/S/148_1/2021-22/1042399030(1) HEREIN MARKED AS ANNXURE-A3. - 3 - HC-KAR NC: 2025:KHC:39433 WP No. 18417 of 2022 THIS PETITION, COMING ON FOR ORDERS, 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 DIN and notices bearing No.ITBA/AST/F/148A(SCN)/2021-22/1040929694(1) dated 17.03.2022, ITBA/AST/S/148_1/2021-22/1042399030(1) dated 31.03.2022 and order No.ITBA/AST/F/148A/2021- 22/1042381269(1) dated 31.03.2022 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. 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 - HC-KAR NC: 2025:KHC:39433 WP No. 18417 of 2022 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 DIN and notices bearing No. ITBA/AST/F/148A(SCN)/2021-22/1040929694(1) dated 17.03.2022 and ITBA/AST/S/148_1/2021- 22/1042399030(1) dated 31.03.2022 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. - 5 - HC-KAR NC: 2025:KHC:39433 WP No. 18417 of 2022 (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.: 296