- 1 - HC-KAR NC: 2025:KHC:35267 WP No. 24118 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. 24118 OF 2024 (T-IT) BETWEEN: VINOD AACHI, AGED ABOUT 54 YEARS, 2966, 4TH CROSS, 12TH MAIN ROAD, HAL 2ND STAGE, INDIRANAGAR, BANGALORE - 560 008. KARNATAKA. …PETITIONER (BY SRI. ASHOK A KULKARNI, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME -TAX INTERNATIONAL TAXATION CIRCLE 1(1), ROOM No.441, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU, KARNATAKA - 560 095. 2. CHIEF COMMISSIONER OF INCOME TAX, (IT) (SZ), C.R. BUILDING, QUEEN’S ROAD, BENGALURU, KARNATAKA-560 001. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:35267 WP No. 24118 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE ORDER PASSED 148A(d) OF THE ACT BY THE 1ST RESPONDENT DATED 04.05.2024 FOR THE AY 2017-18 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A/2024- 25/1064636353(1) IN ANNEXURE-E ISSUED BY THE 1ST RESPONDENT AS UNLAWFUL AND ILLEGAL ALONG WITH THE ATTENDANT ACTIONS; QUASH BY AN ORDER, WRIT OR DIRECTION IN THE NATURE OF CERTIORARI THE NOTICE U/S 148 OF THE ACT DATED 04.05.2024 FOR THE AY 2017-18 BEARING DIN AND NOTICE NO.ITBA/AST/S/148_1/2024- 25/1064637194(1) IN ANNEXURE-F ISSUED BY THE 1ST RESPONDENT AS UNLAWFUL AND ILLEGAL ALONG WITH THE ATTENDANT ACTIONS AND GRANT SUCH OTHER RELIEF THAT THIS HON’BLE COURT MAY THINK FIT INCLUDING THE COST OF THIS PETITION IN THE INTEREST OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:35267 WP No. 24118 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “23. Quash by an order, writ, or direction in the nature of certiorari the Order passed 148A(d) of the Act by the 1st Respondent dated 04.05.2024 for the AY: 2017-18 bearing DIN & Notice No. ITBA/AST/F/148A/2024- 25/1064636353(1) in Annexure "E" issued by the 1st Respondent as unlawful and illegal along with the attendant actions. 24. Quash by an order, writ, or direction in the nature of Certiorari the Notice u/s 148 of the Act dated 04.05.2024 for the AY 2017-18 bearing DIN and Notice No.ITBA/AST/S/148_1/2024-25/1064637194(1) in Annexure "F" issued by the 1st Respondent as unlawful and illegal along with the attendant actions. 25. Grant such other relief that this Hon'ble Court may think fit including the cost of this petition in the interest of justice and equity.” 2. Heard Sri.Ashok A. Kulkarni, learned counsel for the petitioner, Sri.E.I.Sanmathi, learned counsel for the respondents. 3. The grounds projected in the subject petition in support of the prayers quoted supra are identical to the ones - 4 - HC-KAR NC: 2025:KHC:35267 WP No. 24118 of 2024 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 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 - 5 - HC-KAR NC: 2025:KHC:35267 WP No. 24118 of 2024 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE CBC List No.: 1 Sl No.: 395 CT.SM