- 1 - HC-KAR NC: 2025:KHC:35234 WP No. 17726 of 2024 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. 17726 OF 2024 (T-IT) BETWEEN: 1. MANJURAMASWAMY HANUMANTHAGOWDA S/O SRI HANUMANTHE GOWDA AGED ABOUT 69 YEARS RESIDING AT K P MAIN ROAD, THALAGATTAPURA BENGALURU - 560 060. PAN:AAKPH8463Q. …PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU - 560 095. 2. THE CHIEF COMMISSIONER OF INCOME TAX BENGALURU-1 CENTRAL REVENUE BUILDING, No.1, QUEENS ROAD BANGALORE - 560 001. …RESPONDENTS (BY SRI ARAVIND V CHAVAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:35234 WP No. 17726 of 2024 QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 22/03/2024 BEARING DIN AND LETTER NO. ITBA/AST/F/148A(SCN)/2023-24/1063217785(1) ISSUED BY THE RESPONDENT No.1 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE A1 AND QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 30/03/2024 BEARING DIN AND LETTER NO. ITBA/AST/F/148A(SCN)/2023-24/1063689287(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE - A2 AND ETC., 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 is before this Court seeking the following prayer: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 22/03/2024 bearing DIN & Letter No. ITBA/AST/F/148A(SCN)/2023-24/1063217785(1) issued by the Respondent No.1 for the assessment year 2017-18 herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 30/03/2024 bearing DIN & Letter No. ITBA/AST/F/148A(SCN)/2023-24/1063689287(1) issued by the Respondent No.1 for the assessment year 2017-18 herein marked as Annexure - A2. - 3 - HC-KAR NC: 2025:KHC:35234 WP No. 17726 of 2024 iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 10/04/2024 passed under section 148A(d) of the Act bearing DIN & Order No. ITBA/AST/F/148A/2024-25/1064042307(1) by the Respondent No. 1 for the assessment year 2017-18 herein marked as Annexure - АЗ. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 10/04/2024 issued under section 148 of the Act bearing DIN & Notice No.ITBA/AST/S/148_1/2024- 25/1064043536(1) issued by the Respondent No. 1 for the assessment year 2017-18 herein marked as Annexure - A4. v) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Annamalai S., learned counsel for the petitioner and Sri Aravind V. Chavan, 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 - 4 - HC-KAR NC: 2025:KHC:35234 WP No. 17726 of 2024 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. (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.: 383 CT.SM