- 1 - HC-KAR NC: 2025:KHC:39429 WP No. 3071 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. 3071 OF 2023 (T-IT) BETWEEN: SANJAY KUMAR JALLAN HUF REPRESENTED BY ITS KARTA SRI SANJAY KUMAR JALLAN S/O SRI RAMESHWAR DASS JALLAN AGED ABOUT 52 YEARS FLAT NO F-806 PURVA VENEZIA APARTMENT NEAR MOTHER DIARY YELAHANKA NEW TOWN BENGALURU – 560 064. …PETITIONER (BY SRI MADHUSUDHAN U. A., ADVOCATE) AND: 1. CENTRAL BOARD OF DIRECT TAXES THROUGH THE CHAIRPERSON DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI – 110 002. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39429 WP No. 3071 of 2023 2. THE INCOME TAX OFFICER WARD - 6(3)(1), BANGALORE BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU – 560 095. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA CENTRAL REVENUE BUILDING QUEEN’S ROAD BENGALURU – 560 001. …RESPONDENTS (BY SRI Y.V.RAVIRAJ AND M.DILIP, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 20/05/2022 OF THE ACT FOR THE AY 2014-15 BY THE R-2 BEARING DIN AND NOTICE NO. ITBA/COM/F/17/2022-23/1043092655(1) HEREIN MARKED AS ANNEXURE-A1; QUASHING THE ORDER DATED 29/07/2022 PASSED UNDER SECTION 148A(D) OF THE ACT FOR THE AY 2014-15 BY THE R-2 BEARING DIN AND NOTICE NO. ITBA/COM/F/17/2022-23/1044314935(1) HEREIN MARKED AS ANNEXURE-A2; QUASHING THE NOTICE DATED 29/07/2022 ISSUED UNDER SECTION 148 OF THE ACT FOR THE AY 2014- 15 BY THE R-2 BEARING DIN AND NOTICE NO. ITBA/AST/M/148-1/2022-23/1044320474(1) HEREIN MARKED AS ANNEXURE-A3; QUASHING THE IMPUGNED INSTRUCTION BEARING NO.1/2022 DATED 11/05/2022 ISSUED BY THE R-2 (ANNEXURE-B) TO THE EXTEND THAT THE SAME PURPORTS TO CLARIFY THAT THE PROCEEDINGS PURSUED UNDER SECTION 148A AND THE NOTICE ISSUED UNDER SECTION 148 AFTER THE HONBLE SUPREME COURTS ORDER DATED 04/05/2022, - 3 - HC-KAR NC: 2025:KHC:39429 WP No. 3071 of 2023 THE NOTICE CAN BE ISSUED FOR THE ASSESSMENT YEAR 2014-15 AND QUASHING THE CONSEQUENT DIRECTION THEREIN TO ISSUE FRESH NOTICES UNDER SECTION 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- 23/1043092655(1) dated 20.05.2022, ITBA/AST/M/148_1/2022-23/1044320474(1) dated 29.07.2022, instruction bearing No.1/2022 dated 11.05.2022 and order No.ITBA/COM/F/17/2022-23/1044314935(1) dated 29.07.2022 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Madhusudhan U.A., learned counsel for the petitioner and Sri Y.V.Raviraj and Sri M. Dilip, learned counsel for the respondents. - 4 - HC-KAR NC: 2025:KHC:39429 WP No. 3071 of 2023 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/17/2022-23/1043092655(1) dated 20.05.2022, ITBA/AST/M/148_1/2022- 23/1044320474(1) dated 29.07.2022 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. (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:39429 WP No. 3071 of 2023 (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.: 320 CT:SS