- 1 - HC-KAR NC: 2025:KHC:36027 WP No. 8882 of 2025 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. 8882 OF 2025 (T-IT) BETWEEN: 1. MOTHER THERESA EDUCATION SOCIETY REPRESENTED BY ITS SECRETARY SRI M.SRIKRISHNA, ANTHARAGANGE ROAD, KOLAR-563 101. …PETITIONER (BY SRI. RAMA MURTHY R, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD -1, NEW EXTENSION, KOLAR-563 101. 2. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU -2, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 560 095. …RESPONDENTS (BY SRI E I SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER TD 24.3.2023 MADE U/S 148A(D) OF THE ACT FOR THE AY 2019-20 ANNX-E ITBA/COM/F/17/2024- 25/1071691625(1) PASSED BY THE R-1 AND QUASHING THE NOTICE ISSUED U/S 148 OF THE ACT DTD 31.12.2024 FOR Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36027 WP No. 8882 of 2025 THE AY 2019-20 ANNX-F ITBA/AST/S/1481/2024-25 /1071735912(1) ISSUED BY THE R-1 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: “A. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order dated 30-12-2024 made u/s 148A(d) of the Act, for the assessment year 2019-2020 (Annexure-E) [ITBA/COM/F/17/2024-25/1071691625(1)] passed by the 1st Respondent; and B. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the notice issued u/s.148 of the Act dated 31.12.2024 for the assessment year 2019-2020 (Annexure-F) [ITBA/AST/S/148_1/2024-25/1071735912 (1)] issued by the 1st Respondent; and C. This Hon'ble Court may be pleased to issue such other relief or reliefs as this Hon'ble Court deems fit, in the interest of justice, in the Petitioner's case.” 2. Heard Sri Rama Murthy R., learned counsel for the petitioner and Sri E.I.Sanmathi, learned counsel for the respondents. - 3 - HC-KAR NC: 2025:KHC:36027 WP No. 8882 of 2025 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 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 - 4 - HC-KAR NC: 2025:KHC:36027 WP No. 8882 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 419