- 1 - HC-KAR NC: 2025:KHC:35266 WP No. 27278 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. 27278 OF 2024 (T-IT) BETWEEN: 1. SRI ANAND GOLLAHALLI SHIVAPRASAD SON OF SRI. DR. G. SHIVAPRASAD, AGED ABOUT 50 YEARS, 1, SIDDHARTHANAGAR, TUMKUR - 572 102. PRESENTLY RESIDING AT: No. 253, 17TH CROSS, SADASHIVA NAGAR, BENGALURU - 560 080. PAN AFUPA9863J. …PETITIONER (BY SRI. VENKATESH. G, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(2), BANGALORE, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. 2. THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION), BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001. …RESPONDENTS (BY SRI SUSHAL TIWRI, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:35266 WP No. 27278 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT QUASHING THE NOTICE DTD 09.08.2024 ISSUED UNDER SEC 148A(b) OF THE ACT BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2024-25/1067473248(1) ISSUED BY THE R-1 FOR THE AY 2018-19 HEREIN MARKED AS ANNEXURE-A1 AND DIRECT QUASHING THE ORDER PASSED UNDER SEC 148A(d) OF THE ACT DTD 30.08.2024 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2024- 25/1068167287(1) ISSUED BY THE R-1 FOR THE AY 2018-19 HEREIN MARKED AS ANNEXURE-A2 AND ETC., THIS PETITION, 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 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 dated 09/08/2024 issued under section 148A(b) of the Act bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2024-25/1067473248(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under Section 148A(d) of the Act dated 30/08/2024 bearing DIN & Notice No. ITBA/AST/F/148A/2024- 25/1068167287(1) issued by the Respondent No. 1 for the assessment year 2018-19 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 - 3 - HC-KAR NC: 2025:KHC:35266 WP No. 27278 of 2024 30/08/2024 Issued under section 148 of the Act bearing DIN & Notice No. ITBA/AST/S/148_1/2024- 25/1068167515(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexure - АЗ. 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 Venkatesh G., learned counsel for the petitioner and Sri Sushal Tiwari, 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 - 4 - HC-KAR NC: 2025:KHC:35266 WP No. 27278 of 2024 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.: 400 CT.sm