- 1 - HC-KAR NC: 2025:KHC:38143 WP No. 8509 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 8509 OF 2023 (T-IT) BETWEEN: KARNATAKA STATE DIPLOMA IN NURSING EXAMINATION BOARD 1ST FLOOR, LIBRARY BLOCK BMCRI CAMPUS, K R ROAD, BENGALURU KARNATAKA-560002 REPRESENTED BY ITS SECRETARY AND AUTHORISED SIGNATORY SMT PROF MAMATHA G C …PETITIONER (BY SRI. ASHOK A KULAKARNI., ADVOCATE) AND: 1. INCOME TAX OFFICER (EXEMPTIONS) WARD-1 UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU KARNATAKA-560027 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTIONS) INCOME TAX (EXEMPTIONS) UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU KARNATAKA-560027 …RESPONDENTS (BY SRI. E.I SANMATHI, ADVOCATE) THIS WP FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER , WRIT OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 BEARING DIN AND NOTICE NO. ITBA/AST/S/148-1/2022-23/1050615178(1) DATED 10.03.23 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38143 WP No. 8509 of 2023 IN ANNEXURE-E ISSUING BY THE 1ST RESPONDENT AS UNLAWFUL AND ILLEGAL ALONG WITH THE ATTENDANT ACTIONS. 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 is before this Court seeking the following prayer: "a) Quash by an order, writ, or direction in the nature of certiorari the Notice u/s 148 bearing DIN and Notice No. ITBA/AST/S/148_1/2022- 23/1050615178(1) dated 10.03.2023 in Annexure- "E" issued by the 1st Respondent as unlawful and illegal along with the attendant actions. b) Quash by an order, writ, or direction in the nature of certiorari the Order passed u/s 148A(d) bearing DIN and Notice No. ITBA/AST/F/148A/2022-23/1050614867(1) dated 10.03.2023 in Annexure-"D" issued by the 1st Respondent as unlawful and illegal 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." - 3 - HC-KAR NC: 2025:KHC:38143 WP No. 8509 of 2023 2. Heard Sri Ashok A. Kulakarni, 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. 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 notices 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. - 4 - HC-KAR NC: 2025:KHC:38143 WP No. 8509 of 2023 (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 BSV List No.: 1 Sl No.: 0