- 1 - HC-KAR NC: 2025:KHC:39432 WP No. 18020 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. 18020 OF 2022 (T-IT) BETWEEN: THE CENTRAL ARECANUT AND 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 MANGALURU – 575 001. …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. CENTRAL BOARD OF DIRECT TAXES THROUGH THE CHAIRPERSON DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI – 110 002. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 MAGALURU, C.R.BUILDING, N.G.ROAD, ATTAWARA Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39432 WP No. 18020 of 2022 MANGALURU – 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 IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE ISSUED U/S 148A(b) OF THE ACT DTD 19.05.2022 OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 BY THE R2 BEARING DIN AND LETTER NO.ITBA/COM/F/17/2022- 23/1043082268(1) HEREIN MARKED AS ANNEXURE-A1; QUASH THE ORDER DTD 28.07.2022 PASSED U/S 148A(d) OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 BY THE R2 BEARING DIN AND ORDER NO.ITBA/COM/F/17/2022- 23/1044248948(1) HEREIN MARKED AS ANNEXURE-A2; QUASH THE NOTICE DTD 28.07.2022 ISSUED U/S 148 OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 BY THE R2 BEARING DIN AND NOTICE NO.ITBA/AST/M/148-1/2022- 23/1044252546(1) HEREIN MARKED AS ANNEXURE-A3; QUASH THE IMPUGNED INSTRUCTION BEARING NO.1/2022 DTD 11.05.2022 ISSUED BY THE R2 ANNEXURE-B TO THE EXTENT THAT THE SAME PURPORTS TO CLARIFY THAT THE PROCEEDINGS PURSUED U/S 148A AND THE NOTICE ISSUED U/S 148 AFTER THE HON’BLE SUPREME COURT’S ORDER DTD - 3 - HC-KAR NC: 2025:KHC:39432 WP No. 18020 of 2022 04.05.2022, THE NOTICE CAN BE ISSUED FOR THE ASSESSMENT YEAR 2014-15 AND QUASHING THE CONSEQUENT DIRECTION THEREIN TO ISSUE FRESH NOTICES U/S 148 OF THE ACT FOR AY 2014-15 WITHOUT HAVING REGARD TO THE JURISDICTIONAL CONDITIONS SET OUT IN THE FIRST PROVISO TO SECTION 149(1)(b) OF THE ACT. 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/COM/F/17/2022- 23/1043082268(1) dated 19.05.2022, ITBA/AST/M/148_1/2022-23/1044252546(1) dated 28.07.2022, instruction bearing No.1/2022 dated 11.05.2022 and order No.ITBA/COM/F/17/2022-23/1044248948(1) dated 28.07.2022 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. - 4 - HC-KAR NC: 2025:KHC:39432 WP No. 18020 of 2022 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 notices bearing No. ITBA/COM/F/17/2022-23/1043082268(1) dated 19.05.2022, ITBA/AST/M/148_1/2022- 23/1044252546(1) dated 28.07.2022 and instruction bearing No.1/2022 dated 11.05.2022 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. - 5 - HC-KAR NC: 2025:KHC:39432 WP No. 18020 of 2022 (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.: 295