- 1 - HC-KAR NC: 2025:KHC:39714 WP No. 16782 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. 16782 OF 2024 (T-IT) BETWEEN: KANTHARAJ S., S/O RAMAPPA S. J., AGED ABOUT 45 YEARS JEENAHALLI – 577 223 HONNALI TALUK DAVANAGERE DISTRICT. …PETITIONER (BY SRI RAMA MURTHY R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD - 1, “SHREE TOWERS” HADAADI MAIN ROAD DAVANAGERE – 577 002. 2. ASSESSMENT UNIT INCOME TAX DEPARTMENT REP. BY MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI - 110 001. …RESPONDENTS (BY SRI M.DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DTD 03.02.2023 ISSUED U.S 148A(b) OF THE ACT Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39714 WP No. 16782 of 2024 (ANNEXURE-A) (ITBA/AST/F/148A/SCN/2022-23/1049404679 (1)) ISSUED FOR THE ASSESSMENT YEAR 2019-20 BY THE R- 1; QUASH THE NOTICE DTD 29.03.2023 MADE U.S 148A(d) OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 (ANNEXURE-B) (ITBA/AST/F/148A/2022-23/105159146(1)) BY THE R-1; QUASH THE NOTICE ISSUED U.S 148 OF THE ACT DTD 29.03.2023 FOR THE AY 2019-20 (ANNEXURE-C) (ITBA/AST/S/148_1/2022-23/1051592824(1)) ISSUED BY THE R-1; QUASH THE EX-PARTY ORDER DTD 05.01.2024 MADE U/S 147 R.W.S 144 R.W.S 144B OF THE ACT, FOR THE AY 2019-20 (ANNEXURE-D) (ITBA/AST/S/147/2023-24/1059408958(1)) PASSED BY THE R-2. 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 - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/F/148A(SCN)/2022-23/1049404679(1) dated 03.02.2023, ITBA/AST/S/148_1/2022-23/1051592824(1) dated 29.03.2023 and order Nos.ITBA/AST/F/148A/2022- 23/1051591461(1) dated 29.03.2023, ITBA/AST/S/147/2023- 24/1059408958(1) dated 05.01.2024 passed by the respondents – Revenue under Sections 147 r/w.144 and 144B, 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. - 3 - HC-KAR NC: 2025:KHC:39714 WP No. 16782 of 2024 2. Heard Sri Rama Murthy R., learned counsel for the petitioner and Sri M. Dilip, 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. 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)/2022-23/1049404679(1) dated 03.02.2023, ITBA/AST/S/148_1/2022- 23/1051592824(1) dated 29.03.2023 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 - 4 - HC-KAR NC: 2025:KHC:39714 WP No. 16782 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.: 2 Sl No.: 38 CT:SS