- 1 - HC-KAR NC: 2025:KHC:34195 WP No. 11537 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. 11537 OF 2023 (T-IT) BETWEEN: 1. SRI BALAJI NAIDU PAPPALA REPRESENTED BY HIS WIFE SMT. SRIVANI ATTILI WIFE OF SRI. BALAJI NAIDU PAPPALA, AGED ABOUT 48 YEARS, G-4, 48/1-4, CAUVERY COMFORTS APARTMENTS 1ST MAIN ROAD, VENKATAPURA MAIN ROAD, VENKATAPURA, 1ST BLOCK, KORAMANGALA, BENGALURU- 560 034. …PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD-5(3) (4), BENGALURU, HMT BHAVAN, NO.59, BELLARY ROAD, GANGANAGAR, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34195 WP No. 11537 of 2023 BENGALURU- 560 032. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA REGION BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU- 560 095. …RESPONDENTS (BY SRI E I SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO- QUASH THE NOTICE ISSUED UNDER SEC 148A(b) OF THE ACT DTD 16/02/2023 OF THE ACT FOR THE AY 2016-17 BY THE R-1 VIDE DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022- 23/1049814845(1) HEREIN MARKED AS ANNEXURE-A1 AND QUASH THE ORDER DTD 31/03/2023 PASSED U/S 148A(d) OF THE ACT FOR THE AY 2016-17 BY THE R-1 VIDE DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1051744710(1) HEREIN MARKED AS ANNEXURE-A2 AND ETC., THIS PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:34195 WP No. 11537 of 2023 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/F/148A(SCN)/2022-23/1049814845(1) dated 16.02.2023, ITBA/AST/S/148_1/2022-23/1051744965(1) dated 31.03.2023 and order No.ITBA/AST/F/148A/2022- 23/1051744710(1) dated 31.03.2023 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. 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:34195 WP No. 11537 of 2023 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 bearing No. ITBA/AST/F/148A(SCN)/2022-23/1049814845(1) dated 16.02.2023, ITBA/AST/S/148_1/2022- 23/1051744965(1) dated 31.03.2023 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 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:34195 WP No. 11537 of 2023 (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.: 341 CT.SM