- 1 - HC-KAR NC: 2025:KHC:39441 WP No. 19167 of 2022 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. 19167 OF 2022 (T-IT) BETWEEN: SRI SHIVAKUMAR THAMMEGOWDA S/O SRI THAMMEGOWDA AGED ABOUT 63 YEARS NO.20/1, SANKRITHI, I CROSS, GAVIPURAM EXTENSION, BENGALURU – 560 019. …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. CENTRAL BOARD OF DIRECT TAXES THROUGH THE CHAIRPERSON, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI – 110 001. 2. THE ASSISTANT / DEPUTY COMMSSIONER OF INCOME TAX, CIRCLE -3(1) (1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU – 560 095. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39441 WP No. 19167 of 2022 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANAGALA BENGALURU – 560 095. …RESPONDENTS (BY SRI Y.V.RAVIRAJ AND SRI M.DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DTD 01.06.2022 OF THE ACT FOR THE ASSESSMENT YEAR 2013 - 14 BY THE RESPONDENT NO. 2 BEARING DIN AND LETTER NO. ITBA/COM/F/17/2022-23/1043280078(1) HEREIN MARKED AS ANNEXURE - A1; QUASH THE ORDER DATED 29/07/2022 PASSED UNDER SECTION 148A(d) OF THE ACT FOR THE ASSESSMENT YEAR 2013-14 BY THE RESPONDENT NO. 2 BEARING DIN AND ORDER NO. ITBA/COM/F/17/2022- 23/1044267303(1) HEREIN MARKED AS ANNEXURE - A2; QUASH THE NOTICE DATED 29/07/2022 ISSUED UNDER SECTION 148 OF THE ACT FOR THE ASSESSMENT YEAR 2013- 14 BY THE RESPONDENT NO. 2 BEARING DIN AND DOCUMENT NO. ITBA/AST/S/91/2022-23/1044297660(1) HEREIN MARKED AS ANNEXURE - A3; QUASH THE NOTICE DATED 30/06/2021 ISSUED UNDER SECTION 148 OF THE ACT FOR THE ASSESSMENT YEAR 2013 - 14 BY THE RESPONDENT NO. 2 - 3 - HC-KAR NC: 2025:KHC:39441 WP No. 19167 of 2022 BEARING DIN AND DOCUMENT NO. ITBA/AST/S/148/2021- 22/1033909780(1) HEREIN MARKED AS ANNEXURE - A4; QUASH THE IMPUGNED INSTRUCTION BEARING NO. 1/2022 F. NO. 279/MISC/M-51/2022-ITJ DATED 11/05/2022 ISSUED BY THE RESPONDENT NO. 1 HEREIN MARKED AS ANNEXURE - B TO THE EXTENT THAT THE SAME PURPORTS TO CLARIFY THAT THE PROCEEDINGS PURSUED UNDER SECTION 148A AND THE NOTICE ISSUED UNDER SECTION 148 AFTER THE HON’BLE SUPREME COURT’S ORDER DATED 04/05/2022, THE NOTICE CAN BE ISSUED FOR THE ASSESSMENT YEAR 2013 - 14 AND QUASHING THE CONSEQUENT DIRECTION THEREIN TO ISSUE FRESH NOTICES UNDER SECTION 148 OF THE ACT FOR AY 2013 - 14 WITHOUT HAVING REGARD TO THE JURISDICTIONAL CONDITIONS SET OUT IN THE FIRST PROVISO TO SECTION 149(1)(b) OF THE ACT, 1961. 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/COM/F/17/2022- 23/1043280078(1) dated 01.06.2022, ITBA/AST/S/91/2022- 23/1044297660(1) dated 29.07.2022, ITBA/AST/S/148/2021- 22/1033909780(1) dated 30.06.2021, instruction bearing - 4 - HC-KAR NC: 2025:KHC:39441 WP No. 19167 of 2022 No.1/2022 F.No.279/Misc/M-51/2022-ITI dated 11.05.2022 and order No.ITBA/COM/F/17/2022-23/1044267303(1) dated 29.07.2022 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Annamalai S., 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/COM/F/17/2022-23/1043280078(1) dated - 5 - HC-KAR NC: 2025:KHC:39441 WP No. 19167 of 2022 01.06.2022, ITBA/AST/S/91/2022- 23/1044297660(1) dated 29.07.2022, ITBA/AST/S/148/2021-22/1033909780(1) dated 30.06.2021, instruction bearing No.1/2022 F.No.279/Misc/M-51/2022-ITI dated 11.05.2022 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. (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.: 302