- 1 - HC-KAR NC: 2025:KHC:34234 WP No. 12863 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. 12863 OF 2023 (T-IT) BETWEEN: 1. MR. PRAKASH BASKARAN S/O K BASKARAN, AGED ABOUT 56 YEARS, 179, ADARSHVISTA, BASAVANAGAR MAIN ROAD, VIBUTHIPURA, BANGALORE - 560 037. …PETITIONER (BY SRI TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTER, NEW DELHI. 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5(3)(2), HMT BHAVAN, NO.59, BELLARY ROAD, GANGANAGAR, BANGALORE - 560 032. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX-3 KARNATAKA AND GOA REGION, BANGALORE, 5TH FLOOR, BMTC BUILDING, 6TH BLOCK, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34234 WP No. 12863 of 2023 80 FEET ROAD, 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 DATED 29/07/2022 BEARING NO ITBA/COM/F/17/2022-23/1044282723(1) ISSUED UNDER SECTION 148A(D) OF THE ACT (ANNEXURE-P) ISSUED BY THE R2 AND QUASHING THE NOTICE DATED 29/07/2022 BEARING NO ITBA/AST/S/91/2022-23/1044289025(1) ISSUED UNDER SECTION 148 OF THE ACT (ANNEXURE-Q) 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 - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/S/91/2022- 23/1044289025(1) dated 29.07.2022, ITBA/AST/S/156/2023- 24/1053014148(1) dated 19.05.2023, ITBA/PNL/S/271(1)(c)/2023-24/1053014154(1) dated 19.05.2023 and order Nos.ITBA/COM/F/17/2022- 23/1044282723(1) dated 29.07.2022, ITBA/AST/S/147/2023- - 3 - HC-KAR NC: 2025:KHC:34234 WP No. 12863 of 2023 24/10530141371 (1) dated 19.05.2023 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Ms. Tanmayee Rajkumar, 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 notices bearing No. ITBA/AST/S/91/2022-23/1044289025(1) dated 29.07.2022, ITBA/AST/S/156/2023- 24/1053014148(1) dated 19.05.2023, ITBA/PNL/S/271(1)(c)/2023-24/1053014154(1) - 4 - HC-KAR NC: 2025:KHC:34234 WP No. 12863 of 2023 dated 19.05.2023 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 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 345 CT.sm