- 1 - HC-KAR NC: 2025:KHC:34283 WP No. 17732 of 2023 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. 17732 OF 2023 (T-IT) BETWEEN: BASAVESHWARANAGARA CO-OPERATIVE SOCIETY LTD, A CREDIT CO-OPERATIVE SOCIETY REGISTERED UNDER KARNATAKA CO-OPERATIVE SOCIETIES ACT, 1959, No.159/J, 4TH MAIN ROAD, 3RD STAGE, 3RD BLOCK, BASAVESHWARANAGAR, BENGALURU - 560 079. REP. BY ITS CEO SRI A SURESH, SON OF SRI. ADIVAPPA, AGED ABOUT 53 YEARS. …PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 6(2)(1), BENGALURU, THE 'ASSESING OFFICER' UNDER THE INCOME TAX ACT, 1961, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34283 WP No. 17732 of 2023 2. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU – 1, THE 'SPECIFIED AUTHORITY' UNDER THE INCOME TAX ACT, 1961, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING OF THE NOTICE UNDER CLAUSE (b) OF SECTION 148A OF THE INCOME TAX ACT 1961 DATED 31.01.2023 FOR THE A.Y. 2019-20 ISSUED BY THE RESPONDENT 1 BEARING DIN VIZ., ITBA/AST/F/148A(SCN)/2022-23/1049292130(1) WHICH IS ENCLOSED AS ANNEXURE-D1; QUASHING OF THE NOTICE UNDER CLAUSE (b) OF SECTION 148A OF THE INCOME TAX ACT 1961 DATED 01.02.2023 FOR THE A.Y. 2019-20 ISSUED BY THE RESPONDENT 1 BEARING DIN VIZ., ITBA/AST/F/148A(SCN)/2022-23/1049303735(1) WHICH IS ENCLOSED AS ANNEXURE-D2 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:34283 WP No. 17732 of 2023 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “a. Invoking the extra-ordinary jurisdiction of this Hon'ble Court seeking quashing of the notice under clause (b) of section 148A of the Income Tax Act 1961 dated 31/01/2023 for the A.Y. 2019-20 issued by the Respondent 1 bearing DIN viz., ITBA/AST/F/148A(SCN)/2022-23/1049292130(1) which is enclosed as Annexure D1. b. Invoking the extra-ordinary jurisdiction of this Hon'ble Court seeking quashing of the notice under clause (b) of section 148A of the Income Tax Act 1961 dated 01/02/2023 for the A.Υ. 2019-20 issued by the Respondent 1 bearing DIN viz., ITBA/AST/F/148A(SCN)/2022-23/1049303735(1) which is enclosed as Annexure D2. c. the extra-ordinary jurisdiction of this Hon'ble Court seeking quashing of the order under clause (d) of section 148A of the Income Tax Act 1961 dated 31/03/2023 for the A.Y. 2019-20 issued by the Respondent 1 bearing DIN viz., ITBA/AST/F/148A/2022-23/1051802050(1) which is enclosed as Annexure F. d. Invoking the extra-ordinary jurisdiction of this Hon'ble Court seeking quashing of the notice under section 148 of the Income Tax Act, 1961 dated 31/03/2023 for the A.Y. 2019-20 issued by the Respondent 1 bearing DIN viz., ITBA/AST/S/148_1/2022-23/1051816342(1) which is enclosed as Annexure G. - 4 - HC-KAR NC: 2025:KHC:34283 WP No. 17732 of 2023 e. And pass such other orders as this Hon'ble court deems fit and proper in the interest of justice and equity.” 2. Heard Sri.Shreehari, learned counsel for the petitioner, Sri.Sushal Tiwari, learned counsel for the respondents. 3. The grounds projected in the subject petition in support of the prayers 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 151A of the Act stand obliterated. All - 5 - HC-KAR NC: 2025:KHC:34283 WP No. 17732 of 2023 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 CBC List No.: 1 Sl No.: 352