- 1 - HC-KAR NC: 2025:KHC:34805 WP No. 26805 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. 26805 OF 2024 (T-IT) BETWEEN: 1. SMT. KIRAN MILAPCHAND JAIN W/O MILAP CHAND JAIN AGED ABOUT 65 YEARS (SENIOR CITIZENS BENEFIT NOT CLAIMED) RESIDING AT NO.1202. PRESTIGE WESTWOOD, BINNYPET, BANGALORE - 560 023. ALSO AT DOOR NO. 1302, C BLOCK MANTRI GREENSM, NEAR MANTRI MALL, MALLESHWARAM, BANGALORE - 560 003. …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME -TAX CIRCLE 2(2)(1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGLAURU - 560 095. 2. ADDITIONAL/JOINT/DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34805 WP No. 26805 of 2024 NEW DELHI - 110 003. 3. CHIEF COMMISSIONER OF INCOME TAX BANGALORE-I, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI SUSHAL TIWARI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER BEARING NO. DIN AND NOTICE NO. ITBA/AST/S/148-1/2024-25/1065350476(1) DTD. 03.06.2024 PASSED BY R-1 UNDER SECTION 148A(d) OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2016-17 (ANNX-A1) AND QUASHING THE IMPUGNED NOTICE BEARING DIN AND NOTICE NO. ITBA/AST/S/148-1/2024-25/1065351076(1) DTD. 03.06.2024 ISSUED BY R-1 UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2016-17 (ANNX-A2) AND ETC., THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:34805 WP No. 26805 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/S/148_1/2024- 25/1065350476(1) dated 03.06.2024, ITBA/AST/S/148_1/2024-25/1065351076(1) dated 03.06.2024, ITBA/AST/F/148A(SCN)/2024-25/106453275(1) dated 02.05.2024, ITBA/AST/F/148A(SCN)/2024- 25/1064946539(1) dated 16.05.2024 issued by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Sandeep Huilgol, learned counsel for the petitioner and Sri Sushal Tiwari, learned counsel for 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:34805 WP No. 26805 of 2024 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/AST/S/148_1/2024-25/1065350476(1) dated 03.06.2024, ITBA/AST/S/148_1/2024- 25/1065351076(1) dated 03.06.2024, ITBA/AST/F/148A(SCN)/2024-25/106453275(1) dated 02.05.2024, ITBA/AST/F/148A(SCN)/2024- 25/1064946539(1) dated 16.05.2024 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:34805 WP No. 26805 of 2024 considered and I.A.No.1/2024 would be considered, in the event revival of this petition becomes necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 399 ct.sm