- 1 - HC-KAR NC: 2025:KHC:39318 WP No. 1084 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 1084 OF 2025 (T-IT) BETWEEN: H M VENKATAPPA (HUF) NO. 213, 17TH D CROSS, 3RD BLOCK, 4TH STAGE, BASAVESHWAR NAGAR BANGALORE, KARNATAKA 560 079 REPRESENTED BY ITS KARTHA DR. H.M. VENKATAPPA AGED ABOUT 79 YEARS …PETITIONER (BY SRI. ASHOK A KULAKARNI., ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(3) C.R. BUILDING, QUEENS ROAD, BENGALURU, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39318 WP No. 1084 of 2025 KARNATAKA - 560001 2. DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION), BENGALURU C.R. BUILDING, QUEENS ROAD BENGALURU, KARNATAKA - 560001 …RESPONDENTS (BY SRI. Y.V.RAVIRAJ, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT OR DIRECTION IN THE NATURE OF CERITIORARI THE ORDER U/S 148A(d) OF THE ACT DTD. 29.04.2024 FOR AY 2017-18 BEARING DIN AND NOTICE NO. ITBA/COM/M/17/2024-25/1067267782(1) DTD. 29.04.2024 PASSED BY THE R-1 IN ANNX-E FOR BEING ERROENOUS, UNLAWFUL, ILLEGAL AND WITHOUT JURISDICTION, ALONG WITH THE ATTENDANT ACTIONS., AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39318 WP No. 1084 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “A. Quash by an order, writ, or direction in the nature of certiorari the order u/s 148A(d) of the Act dated 29.04.2024 for AY 2017-18 bearing DIN & Notice No. ITBA/COM/M/17/2024-25/1067267782(1) dated 29.04.2024 passed by the 1st Respondent in Annexure "E", for being erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. B. uash by an order, writ, or direction in the nature of certiorari the Notice u/s 148 of the Act dated 29.04.2024 for AY 2017-18 bearing DIN & Notice No. ITBA/COM/M/17/2024- 25/1067268672(1) dated 29.04.2024 issued by the 1st Respondent in Annexure "F", for being erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. C. Grant such other relief that this Hon'ble Court may think fit including the cost of this petition in the interest of justice and equity." 2. Heard Shri Ashok A. Kulkarni, learned counsel appearing for the petitioner and Shri Y.V. Raviraj, learned counsel appearing for the respondents. - 4 - HC-KAR NC: 2025:KHC:39318 WP No. 1084 of 2025 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 show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151-A 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:39318 WP No. 1084 of 2025 (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 JY List No.: 2 Sl No.: 69