- 1 - HC-KAR NC: 2025:KHC:35237 WP No. 17003 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. 17003 OF 2024 (T-IT) BETWEEN: BALAJI RAMAN SON OF SRI. S RAMAN AGED ABOUT 58 YEARS, C-1406, MANTRI TRANQUIL APARTMENT, GUBBALALA GATE BENGLAURU -560 061. …PETITIONER (BY SRI. MADHUSUDHAN U A, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1) (1) , BENGALURU, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHAB GAMES VILLAGE, KORAMANGALA BENGALURU - 560 095. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:35237 WP No. 17003 of 2024 2. THE CHIEF COMMISSIONER OF INCOME TAX -1 CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGLAURU - 560 001. …RESPONDENTS (BY SRI M THIRUMALESH, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO- QUASH THE NOTICE ISSUED UNDER SEC 148A(b) OF THE ACT DTD 05.02.2024 OF THE ACT FOR THE AY 2019-20 BY THE R-1 BEARING DIN AND LETTER NO. ITBA/AST/F/148A(SCN)/2023- 24/1060513349(1) HEREIN MARKED AS ANNEXURE-A1 AND QUASH THE ORDER DTD 11.03.2024 PASSED UNDER SEC 148A(b) OF THE ACT FOR THE AY 2019-20 BY THE R-1 BEARING DIN AND LETTER NO. ITBA/AST/F/148A(SCN)/2023- 24/1062394187(1) HEREIN MARKED AS ANNEXURE-A2 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:35237 WP No. 17003 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 05.02.2024 of the Act for the assessment year 2019-20 by the Respondent No.1 bearing DIN & Letter No. ITBA/AST/F/148A(SCN)/2023-24/1060513349(1) herein marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 11.03.2024 passed under section 148A(b) of the Act for the assessment year 2019-20 by the Respondent No.1 bearing DIN & Letter No. ITBA/AST/F/148A(SCN)/2023-24/1062394187(1) herein marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.03.2024 issued under section 148A(d) of the Act for the assessment year 2019-20 by the Respondent No.1 bearing DIN & notice No. ITBA/AST/F/148A/2023-24/1063798872(1) herein marked as Annexure - АЗ. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.03.2024 issued under section 148 of the Act for the assessment year 2019-20 by notice the Respondent No.1 bearing DIN & No. ITBA/AST/S/148_1/2023-24/1063798969(1) herein marked as Annexure - A4. e) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” - 4 - HC-KAR NC: 2025:KHC:35237 WP No. 17003 of 2024 2. Heard Sri Chandrasekhar V., learned counsel for the petitioner and Sri M. Dilip, 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 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. - 5 - HC-KAR NC: 2025:KHC:35237 WP No. 17003 of 2024 (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.: 382 CT.SM