- 1 - HC-KAR NC: 2025:KHC:39423 WP No. 24787 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. 24787 OF 2022 (T-IT) BETWEEN: M/S. SOWPARNIKA PROJECTS AND INFRASTRUCTURE PRIVATE LTD., REPRESENTED BY ITS DIRECTOR SRI S.SREENIVASAN S/O SRI SUBRAMANIAM 750, C-BLOCK, 1ST MAIN ROAD AECS LAYOUT, KUNDALAHALLI BENGALURU – 560 037 A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956. …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. CENTRAL BOARD OF DIRECT TAXES THROUGH THE CHAIRPERSON DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI - 110 002. 2. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU – 560 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39423 WP No. 24787 of 2022 3. DIRECTOR GENERAL OF INCOME TAX (INV) CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU – 560 001. 4. JOINT COMMISSIONER OF INCOME TAX JCIT (OSD) CENTRAL CIRCLE 1(3) BLR CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU – 560 001. …RESPONDENTS (BY SRI Y.V.RAVIRAJ AND M.DILIP, ADVOCATES) THIS WRIT PETITION 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 26.05.2022 OF THE ACT BEARING DIN AND NOTICE NO.ITBA/COM/M/17/2022-23/1043204655(1) ISSUED BY THE R2 FOR THE ASSESSMENT YEAR 2014-15 HEREIN MARKED AS ANNEXURE-A1; QUASHING THE NOTICE ISSUED UNDER SECTION 148 OF THE ACT DATED 15.04.2021 OF THE ACT BEARING DIN AND NOTICE NO.ITBA/AST/S/148/2021- 22/1032427068(1) ISSUED BY THE R4 FOR THE ASSESSMENT YEAR 2014-15 HEREIN MARKED AS ANNEXURE-A2; QUASHING THE ORDER DATED 27.07.2022 PASSED UNDER SECTION 148A(d) OF THE ACT BEARING DIN AND ORDER NO.ITBA/COM/F/17/2022-23/1044147565(1) ISSUED BY THE R2 FOR THE ASSESSMENT YEAR 2014-15 HEREIN MARKED AS ANNEXURE-A3; QUASHING THE NOTICE DATED 27.07.2022 ISSUED UNDER SECTION 148 OF THE ACT BEARING DIN AND DOCUMENT NO.ITBA/AST/148_1/2022-23/1044191380(1) ISSUED BY THE R2 FOR THE ASSESSMENT YEAR 2014-15 HEREIN MARKED AS ANNEXURE-A4; QUASHING THE IMPUGNED INSTRUCTION BEARING NO.1/2022 DATED 11.05.2022 ISSUED BY THE R1 ANNEXURE - B TO THE EXTENT THAT THE SAME PURPORTS TO CLARIFY THAT THE PROCEEDINGS PURSUED UNDER SECTION 148A AND THE NOTICE ISSUED UNDER SECTION 148 AFTER THE HONBLE - 3 - HC-KAR NC: 2025:KHC:39423 WP No. 24787 of 2022 SUPREME COURT’S ORDER DATED 04.05.2022, THE NOTICE CAN BE ISSUED FOR THE ASSESSMENT YEAR 2014-15 AND QUASHING THE CONSEQUENT DIRECTION THEREIN TO ISSUE FRESH NOTICES UNDER SECTION 148 OF ACT FOR AY 2014-15 WITHOUT HAVING REGARD TO THE JURISDICTIONAL CONDITIONS SET OUT IN THE FIRST PROVISO TO SECTION (1)(B) OF THE ACT. 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 - Assessee is before this Court seeking quashment of the notices bearing No.ITBA/COM/M/17/2022- 23/1043204655(1) dated 26.05.2022, ITBA/AST/S/148/2021- 22/1032427068(1) dated 15.04.2021, ITBA/AST/M/148_1/2022-23/1044191380(1) dated 27.07.2022, instruction bearing No.1/2022 dated 11.05.2022 and order No. ITBA/COM/F/17/2022-23/1044147565 (1) dated 27.07.2022 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. - 4 - HC-KAR NC: 2025:KHC:39423 WP No. 24787 of 2022 2. Heard Sri Annamalai S., learned counsel for the petitioner and Sri Y.V.Raviraj and Sri M. Dilip, 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: ORDER (i) The impugned notices bearing No.ITBA/COM/M/17/2022-23/1043204655(1) dated 26.05.2022, ITBA/AST/S/148/2021- 22/1032427068(1) dated 15.04.2021, ITBA/AST/M/148_1/2022-23/1044191380(1) dated 27.07.2022 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. - 5 - HC-KAR NC: 2025:KHC:39423 WP No. 24787 of 2022 (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 NVJ List No.: 1 Sl No.: 314 CT:SS