- 1 - HC-KAR NC: 2025:KHC:38905 WP No. 18017 of 2022 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.18017 OF 2022 (T-IT) BETWEEN: THE CENTRAL ARECANUT & COCOA MARKETING AND PROCESSING CO-OPERATIVE LIMITED REPRESENTED BY ITS MANAGING DIRECTOR MR. H. M. KRISHNA KUMAR S/O SRI. RAMAKRISHNA HOLLA AGED ABOUT 58 YEARS P. B. NO.223, VARANASI TOWERS MISSION STREET, MANGALORE – 575 001 (A CO-OPERATIVE SOCIETY REGISTERED UNDER THE MULTI STATE CO-OPERATIVE SOCIETIES ACT, 1989 …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. CENTRAL BOARD OF DIRECT TAXES THROUGH THE CHAIRPERSON DEPARTMENT OF REVENUE MINISTRY OF FINANCE Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38905 WP No. 18017 of 2022 NORTH BLOCK, NEW DELHI – 110 002 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, MANGALORE C R BUILDING, N G ROAD ATTAWARA MANGALORE – 575 001 3. THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION), BENGALURU C R BUILDING, ANNEXE QUEENS ROAD, BENGALURU – 560 001 …RESPONDENTS (BY SRI. E. I. SANMATHI, ADVOCATE) THIS WP FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO 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 19.05.2022 OF THE ACT FOR THE ASSESSMENT YEAR 2013-14 BY THE RESPONDENT NO.2 BEARING DIN & LETTER NO.ITBA/COM/F/17/2022-23/1043082192(1) HEREIN MARKED AS ANNEXURE-A1 AND ETC THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38905 WP No. 18017 of 2022 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 19.05.2022 of the Act for the assessment year 2013-14 by the Respondent No.2 bearing DIN & Letter No. ITBA/COM/F/17/2022-23/1043082192(1) 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 28.07.2022 passed under section 148A(d) of the Act for the assessment year 2013-14 by the Respondent No.2 bearing DIN & Order No. ITBA/COM/F/17/2022-23/1044247347(1) 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 28.07.2022 issued under section 148 of the Act for the assessment year 2013-14 by the Respondent No.2 bearing DIN & Notice No. ITBA/ AST/ M/ 148 1/ 2022-23/1044251965(1) herein marked as Annexure- АЗ. iv) Quashing the impugned Instruction bearing No.1/2022 dated 11.05.2022 issued by the Respondent No.2 (Annexure-B) to the extent that the same purports to clarify that the proceedings pursued under Section 148A and the notice issued under Section 148 after the Hon'ble Supreme Court's order dated 04.05.2022, the notice can be issued for the assessment year 2013-14 and quashing the consequent direction therein to issue - 4 - HC-KAR NC: 2025:KHC:38905 WP No. 18017 of 2022 fresh notices under Section 148 of the Act for AY 2013-14 without having regard to the jurisdictional conditions set out in the first proviso to Section 149(1)(b) of the Act. 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 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 notice issued by the jurisdictional Assessing Officer outside the scope of Section 151-A of the Act stand obliterated. All - 5 - HC-KAR NC: 2025:KHC:38905 WP No. 18017 of 2022 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.: 293