- 1 - HC-KAR NC: 2025:KHC:37629 WP No. 11061 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 11061 OF 2023 (T-IT) BETWEEN: M/S. SBMS CONCRETE REPRESENTED BY ITS PARTNER, SRI. BILLE LAKSHMAIAH S/O LATE SRI. YERAPPA, AGED ABOUT 48 YEARS, SY.NO.68, BUDIGERE MAIN ROAD, HANCHARAHALLI VILLAGE MANDUR, BRDARAHALLI VILLAGE, BENGALURU - 560 049 PAN: ACNFS7615Q …PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 002 REPRESENTED HEREIN BY ITS CHAIRPERSON. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 1(2), C.R.BUILDING, III FLOOR, QUEENS ROAD, BENGALURU - 560 001 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37629 WP No. 11061 of 2023 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) C.R.BUILDING, III FLOOR, QUEENS ROAD, BENGALURU- 560 001 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITTUION OF INDIA PRAYING FOR QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 27/05/2022 BEARING DIN AND NOTICE NO. ITBA/COM/F/17/2022-23/1043224787(1) ISSUED BY THE R2 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE -A1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 prayer: “i) 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 27/05/2022 bearing DIN & Notice No. ITBA/COM/F/17/2022- 23/1043224787(1) issued by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 22/07/2022 passed under section 148A(d) of the Act bearing DIN & Notice No. ITBA/COM/M/17/2022- - 3 - HC-KAR NC: 2025:KHC:37629 WP No. 11061 of 2023 23/1044019231(1) issued by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 22/07/2022 issued under section 148 of the Act bearing DIN & Notice No. ITBA/AST/M/148_1/2022- 23/1044019927(1) issued by the Respondent no. 2 for the assessment year 2017-18 herein marked as Annexure - A3. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 23/04/2021 issued under section 148 of the Act bearing DIN & Notice No. ITBA/AST/S/148/2021- 22/1032628083(1) issued by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure- A4, v) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard Sri Annamalai S., learned counsel for the petitioner and Sri E.I.Sanmathi, 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 - HC-KAR NC: 2025:KHC:37629 WP No. 11061 of 2023 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 notices 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. (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 BSV/List No.: 1 Sl No.: 209/CT: BHK