- 1 - HC-KAR NC: 2025:KHC:34408 WP No. 17757 of 2023 C/W WP No. 16397 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. 17757 OF 2023 (T-IT) C/W WRIT PETITION NO. 16397 OF 2024 (T-IT) IN WP No. 17757/2023 BETWEEN: 1. NATIONAL EDUCATION FOUNDATION REPRESENTED BY ITS ADDITIONAL SECRETARY TRUSTEE, SRI VENKATAPPA, S/O SRI GIRIYAPPA, AGED ABOUT 76 YEARS, OFFICE AT NO.152, GLOBAL ACADEMY OF TECHNOLOGY, IDEA HOMES TOWNSHIP RAJARAJESHWARI NAGAR, BENGALURU - 560 098. PAN: AAATN2782J. …PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(4), CENTRAL REVENUE BUILDING, NO.1 QUEENS ROAD, BANGALORE - 560 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34408 WP No. 17757 of 2023 C/W WP No. 16397 of 2024 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE BUILDING, No.1, QUEENS ROAD BANGALORE - 560 001. …RESPONDENTS (BY SRI Y V RAVI RAJ AND SRI M DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING OF THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DTD 29.03.2023 BEARING DIN AND LETTER NO. ITBA/AST/F/148A(SCN)/2022-23/1051540904(1) ISSUED BY THE R-1 FOR THE AY 2019-20 HEREIN MARKED AS ANNX-A1 AND QUASHING THE ORDER DTD 28.04.2023 PASSED UNDER SECTION 148A(D) OF THE ACT BEARING DIN AND ORDER NO. ITBA/AST/F/148A/2023-24/1052441222(1) ISSUED BY THE R- 1 FOR THE AY 2019-20 HEREIN MARKED AS ANNX-A2 AND ETC., IN WP NO. 16397/2024 BETWEEN: 1. NATIONAL EDUCATION FOUNDATION REPRESENTED BY ITS TRUSTEE SRI K SRINIVAS, S/O SRI KRISHNAPPA AGED ABOUT 62 YEARS NO. 152, GLOBAL ACADEMY OF TECHNOLOGY IDEA HOMES TOWNSHIP RAJARAJESHWARINAGAR BENGALURU - 560 098. PAN NO. AAATN2782J ...PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) - 3 - HC-KAR NC: 2025:KHC:34408 WP No. 17757 of 2023 C/W WP No. 16397 of 2024 AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (4) CENTRAL REVENUE BUILDING No. 01 QUEENS ROAD BENGALURU - 560 001. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE BUILDING No. 01 QUEENS ROAD, BENGALURU - 560 001. ...RESPONDENTS (BY SRI Y V RAVI RAJ AND SRI M DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT QUASHING THE NOTICE ISSUED UNDER SEC 148A(b) OF THE ACT DTD 27.03.2024 BEARING DIN AND LETTER NO. ITBA/AST/F/148A(SCN)/2023-24/1063468045(1) ISSUED BY THE R-1 FOR THE AY 2020-21 HEREIN MARKED AS ANNEXURE-A1 THESE PETITIONS COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is common in both the petition and the prayer is also similar. Therefore, prayer sought in W.P.No.17757/2023 is as follows: - 4 - HC-KAR NC: 2025:KHC:34408 WP No. 17757 of 2023 C/W WP No. 16397 of 2024 “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 29/03/2023 bearing DIN & Letter No. ITBA/AST/F/148A(SCN)/2022-23/1051540904(1) issued by the Respondent No.1 for the assessment year 2019-20 herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 28/04/2023 passed under section 148A(d) of the Act bearing DIN & Order No. ITBA/AST/F/148A/2023-24/1052441222(1) issued by the Respondent No. 1 for the assessment year 2019-20 herein marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 28/04/2023 issued under section 148 of the Act bearing DIN & Notice No. ITBA/AST/S/148_1/2023- 24/1052441827(1) issued by the Respondent No. 1 for the assessment year 2019-20 herein marked as Annexure - A3. iv) 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 Y.V.Ravi Raj and Sri M. Dilip, learned counsel for the respondents in both the petitions. 3. The grounds projected in the subject petitions 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. - 5 - HC-KAR NC: 2025:KHC:34408 WP No. 17757 of 2023 C/W WP No. 16397 of 2024 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the cases at hand, the petitions deserve 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 151-A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petitions 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 petitions are allowed. (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be - 6 - HC-KAR NC: 2025:KHC:34408 WP No. 17757 of 2023 C/W WP No. 16397 of 2024 considered in the event revival of these petitions would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 353