- 1 - HC-KAR NC: 2025:KHC:39314 WP No. 33678 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 33678 OF 2024 (T-IT) BETWEEN: SRI.RAMAIAH MUNIRAJU AGED ABOUT 48 YEARS, 61/3B, NTI BUS STOP, BOOPASANDRA MAIN ROAD, NAGASHETTYHALLY, BANGALORE- 560 094 PAN NO. AMYPM5952B …PETITIONER (BY SRI. SHISHIR S RAO., ADVOCATE) AND: OFFICE OF THE INCOME TAX OFFICER WARD 6(3)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU- 560 095. …RESPONDENT (BY SRI. M.DILIP, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39314 WP No. 33678 of 2024 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-SET ASIDE THE IMPUGNED NOTICE DTD 31.08.2024 BEARING NO. ITBA/COM/F/17/2024-25/1068231306(1) PASSED BY THE RESPONDENT UNDER SEC 148 OF THE INCOME TAX ACT, 1961 AT ANNX-A BY ISSUING A WRIT OF CERTIORARI OR ANY OTHER ORDER IN THE NATURE OF A WRIT OF CERTIORARI. 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 is before this Court seeking the following prayers: “A. Set aside the impugned notice dated 31.08.2024 bearing No. ITBA/COM/F/17/2024- 25/1068231306(1) passed by the Respondent under Section 148 of the Income Tax Act, 1961 at Annexure-A by issuing a Writ of Certiorari or any other Order in the nature of a Writ of Certiorari; B. Grant any other relief in favour of the Petitioner as this Hon'ble Court deems fit in - 3 - HC-KAR NC: 2025:KHC:39314 WP No. 33678 of 2024 the facts and circumstances of the above case, in the interest of justice and equity." 2. Heard Shri Shishir S. Rao, learned counsel appearing for the petitioner and Shri M. Dilip, learned counsel appearing 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. - 4 - HC-KAR NC: 2025:KHC:39314 WP No. 33678 of 2024 (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 JY List No.: 2 Sl No.: 66