- 1 - HC-KAR NC: 2025:KHC:39424 WP No. 25152 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. 25152 OF 2022 (T-IT) BETWEEN: THIPPANNA SRINIVAS DEEPA D/O SRI THIPPANNA SRINIVASA AGED ABOUT 45 YEARS R/O NO. 432, 4TH CROSS II BLOCK, HRBR LAYOUT KALYANAGAR POST BENGALURU - 560 043 PAN: AKGPD3377B. …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO. 401, 2ND FLOOR E-RAMP, JAWAHARLAL NEHRU STADIUM DELHI - 110 003. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39424 WP No. 25152 of 2022 2. THE INCOME TAX OFFICER WARD 1(2)(1), BENGALURU BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU - 560 095. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU - 1 BMTC BUILDING 80 FEET ROAD 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU - 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 NOTICE ISSUED UNDER SECTION 148(B) OF THE ACT DATED 17.05.2022 BEARING DIN AND LETTER NO. ITBA/COM/F/17/2022-23/1043044574(1) ISSUED BY THE R2 FOR THE ASSESSMENT YEAR 2016-17 MARKED AS ANNEXURE- A1; QUASH THE ORDER DATED 13.07.2022 PASSED U/S 148A(D) OF THE ACT BEARING DIN AND ORDER NO. ITBA/COM/F/17/2022-23/1043825827(1) ISSUED BY THE R2 FOR THE A Y. 2016-17 HEREIN MARKED AS ANNEXURE-A2; QUASH THE NOTICE DATED 14.07.2022 ISSUED U/S 148 OF THE ACT BEARING DIN NO ITBA/AST/M/148-1/2022- - 3 - HC-KAR NC: 2025:KHC:39424 WP No. 25152 of 2022 23/1043851065(1) ISSUED BY THE R2 FOR THE A Y 2016-17 HEREIN MARKED AS ANNEXURE-A3; QUASH THE NOTICE DATED 30.06.2021 ISSUED U/S 148 OF THE ACT BEARING DIN AND NOTICE NO. ITBA/AST/S/148/2021-22/1033865004(1) ISSUED BY THE R2 FOR THE AY 2016-17 HEREIN MARKED AS ANNEXURE-A4. THIS PETITION, COMING ON FOR FINAL HEARING, 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- 23/1043044574(1) dated 17.05.2022, ITBA/AST/M/148_1/2022-23/1043851065(1) dated 14.07.2022, ITBA/AST/S/148/2021-22/1033865004(1) dated 30.06.2021 and order No.ITBA/COM/F/17/2022- 23/1043825827(1) dated 13.07.2022 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:39424 WP No. 25152 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/17/2022-23/1043044574(1) dated 17.05.2022, ITBA/AST/M/148_1/2022- 23/1043851065(1) dated 14.07.2022 and ITBA/AST/S/148/2021-22/1033865004(1) dated 30.06.2021 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:39424 WP No. 25152 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 and I.A.No.1/2022 would be considered in the event revival of this petition becomes necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 315 CT:SS