- 1 - HC-KAR NC: 2025:KHC:35436 WP No. 24088 of 2024 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. 24088 OF 2024 (T-IT) BETWEEN: YERSHAD SHAFIULLA S/O SHAFIULLA SYED AGED ABOUT 44 YEARS No. 416, REDDY FIELD ROBERTSON PET K G F - 563 122 KOLAR DISTRICT. …PETITIONER (BY SRI. RAMA MURTHY R, ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT MINISTRY OF FINANCE DELHI - 110 001. 2. THE INCOME TAX OFFICER WARD-1 NEW EXTENSION KOLAR -563 101. …RESPONDENTS (BY SRI Y V RAVI RAJ AND SRI M DILIP, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE DATED 24-03-2022 ISSUED U/S 148A(B) OF THE ACT (ANNEXURE-A) DIN AND NOTICE No. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:35436 WP No. 24088 of 2024 ITBA/AST/F/148A(SCN)/2022-23/1041411221(1) ISSUED FOR THE ASSESSMENT YEAR 2018-19 BY THE 2 RESPONDENT AND QUASHING THE ORDER DATED 07/04/2022 MADE U/S 148A(D) OF THE ACT, FOR THE ASSESSMENT YEAR 2018-19 (ANNEXURE-B) NO. ITBA/AST/F/148A/2022- 23/1042644968(1) BY THE 2ND RESPONDENT 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 - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/F/148A(SCN)/2022-23/1041411221(1) dated 24.03.2022, ITBA/AST/S/148_1/2022-23/1042656365(1) dated 08.04.2022 and order Nos.ITBA/ASTF/148A/2022- 23/1042644968(1) dated 07.04.2022, ITBA/AST/S/147/2023- 24/1058608101(1) dated 08.12.2023, ITBA/PNL/S/271AAC(1)/2024-25/1065911649(1) dated 21.06.2024, ITBA/PNL/F/272A(1)(d)/2024-25/1065583140(1) dated 12.06.2024, ITBA/PNL/F/270A/2024-25/1065878345(1) dated 20.06.2024, passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. - 3 - HC-KAR NC: 2025:KHC:35436 WP No. 24088 of 2024 2. Heard Sri Rama Murthy R., learned counsel for the petitioner and Sri Y.V.Raviraj 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)/2022-23/1041411221(1) dated 24.03.2022, ITBA/AST/S/148_1/2022- 23/1042656365(1) dated 08.04.2022 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. - 4 - HC-KAR NC: 2025:KHC:35436 WP No. 24088 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 NVJ List No.: 1 Sl No.: 394 CT.SM