- 1 - HC-KAR NC: 2025:KHC:38228 WP No. 15606 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.15606 OF 2024 (T-IT) BETWEEN: HALEYANGADI NANDAKISHORE, S/O H. VITTAL BHANDARY, AGED ABOUT 68 YEARS, NO.303, ATHARVA KRISHNA GREEN ACRES, BAREBAIL BEJAI KAPIKAD, MANGALORE - 575 004 …PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 1(1), MANGALORE THE ‘JURISDICTIONAL ASSESSING OFFICER’ UNDER INCOME TAX ACT, 1961 C. R. BUILDING, N. G. ROAD, ATTAWARA, MANGALORE - 575 001 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA & GOA, CENTRAL REVENUE BUILDING, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38228 WP No. 15606 of 2024 QUEENS ROAD, BENGALURU – 560 001. 3. NATIONAL FACELESS ASSESSMENT CENTRE A CENTRE DESCRIBED UNDER SECTION 144B OF INCOME TAX ACT, 1961 REP. BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NAFAC) ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE NOTICE UNDER CLAUSE (b) OF SECTION 148A OF THE INCOME TAX ACT, 1961 DATED 03/02/2023 FOR THE A.Y. 2016-17 ISSUED BY THE RESPONDENT NO.1 BEARING DIN VIZ.. ITBA/AST/F/148A(SCN)/2022-23/1049371252(1) WHICH IS ENCLOSED AS ANNEXURE-D AND ETC THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38228 WP No. 15606 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/F/148A(SCN)/2022-23/1049371252(1) dated 03.02.2023, ITBA/AST/S/148_1/2022-23/1050985913(1) dated 20.03.2023, ITBA/AST/S/156/2023-24/1063245125(1) dated 23.03.2024, ITBA/PNL/S/271F/2023-24/1063245188(1) dated 23.03.2024, ITBA/PNL/S/271(1)(c)/2023- 24/1063245187(1) dated 23.03.2024, approval No.ITBA/AST/S/118/2022-23/1050553035(1) dated 09.03.2023 and order Nos.ITBA/AST/F/148A/2022- 23/1050773390(1) dated 15.03.2023, ITBA/AST/S/147/2023- 24/1063245038(1) dated 23.03.2024 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Shreehari, learned counsel for the petitioner and Sri M. Thirumalesh, 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 - 4 - HC-KAR NC: 2025:KHC:38228 WP No. 15606 of 2024 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/F/148A(SCN)/2022-23/1049371252(1) dated 03.02.2023, ITBA/AST/S/148_1/2022- 23/1050985913(1) dated 20.03.2023, ITBA/AST/S/156/2023-24/1063245125(1) dated 23.03.2024, ITBA/PNL/S/271F/2023- 24/1063245188(1) dated 23.03.2024, ITBA/PNL/S/271(1)(c)/2023-24/1063245187(1) dated 23.03.2024, approval No.ITBA/AST/S/118/2022-23/1050553035(1) dated 09.03.2023 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 - 5 - HC-KAR NC: 2025:KHC:38228 WP No. 15606 of 2024 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.: 376