- 1 - HC-KAR NC: 2025:KHC:39451 WP No. 9107 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. 9107 OF 2023 (T-IT) BETWEEN: SRI HANTHUR GOPEGOWDA DHANAPAL S/O LATE SRI H.B.GOPEGOWDA AGED ABOUT 64 YEARS PRESENTLY RESIDING AT NO.95 5TH ‘A’ MAIN, 7TH ‘A’ CROSS VIDYAGIRI LAYOUT, NAGARBHAVI CIRCLE BENGALURU – 560 072 PAN: AKQPD1837J. …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 3(1)(1) BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU – 560 095. 2. THE INCOME TAX OFFICER WARD 3(2)(1) BMTC BUILDING, 80 FEET ROAD Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:39451 WP No. 9107 of 2023 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU – 560 095. …RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DTD. 05.02.2023 BEARING DIN AND LETTER NO. ITBA/AST/F/148A(SCN)/2022-23/1049420027(1) ISSUED BY THE R2 FOR THE AY.2016-17 HEREIN MARKED AS ANNX-A12; QUASH THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DTD.20.02.2023 BEARING DIN AND LETTER NO. ITBA/AST/F/148A(SCN)/2022-23/1049904063(1) ISSUED BY THE R1 FOR THE AY.2016-17 HEREIN MARKED AS ANNX-A2; QUASH THE ORDER DTD. 28.03.2023 PASSED UNDER SECTION 148A(D) OF THE ACT BEARING DIN AND ORDER NO. ITBA/AST/F/148A/2022-23/1051525249(1) ISSUED BY THE R1 FOR THE AY.2016-17 HEREIN MARKED AS ANNX-A3; QUASH THE NOTICE DTD. 28.03.2023 ISSUED UNDER SECTION 148 OF THE ACT BEARING DIN NO. ITBA/AST/S/148_1/2022- 23/1051528262(1) ISSUED BY THE R1 FOR THE AY.2016-17 HEREIN MARKED AS ANNX-A4. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39451 WP No. 9107 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/COM/F/17/2022- 23/1043097122(1) dated 20.05.2022, ITBA/AST/M/148_1/2022-23/1044319271(1) dated 29.07.2022, ITBA/AST/S/148/2021-22/1032454780(1) dated 16.04.2021, instruction bearing No.1/2022 dated 11.05.2022 and order No.ITBA/COM/F/17/2022-23/1044297269(1) dated 29.07.2022 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 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 - HC-KAR NC: 2025:KHC:39451 WP No. 9107 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 notices bearing No.ITBA/COM/F/17/2022-23/1043097122(1) dated 20.05.2022, ITBA/AST/M/148_1/2022- 23/1044319271(1) dated 29.07.2022, ITBA/AST/S/148/2021-22/1032454780(1) dated 16.04.2021 and instruction bearing No.1/2022 dated 11.05.2022 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. (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 - 5 - HC-KAR NC: 2025:KHC:39451 WP No. 9107 of 2023 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 333 CT:SS