- 1 - HC-KAR NC: 2025:KHC:36167 WP No. 23057 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 23057 OF 2025 (T-IT) BETWEEN: SHRI VIVEK KUMAR YADAV S/O RAM CHAND YADAV, AGED ABOUT 37 YEARS, NO.8, 7TH CROSS, KAREEM SHAB LAYOUT, NEAR SAI BABA TEMPLE, HEGGANHALLI, BENGALURU - 560 091. …PETITIONER (BY SMT. LOCHANA S. BABU, ADVOCATE AND SRI. HEMANT PAI, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 6(2)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX 1, NO.1, CENTRAL, REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36167 WP No. 23057 of 2025 3. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, REP BY ADDL./JOIN/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 12.02.2024 OF THE ACT FOR THE AY 2020-21 BY THE RESPONDENT NO. 1 BEARING DIN ITBA/AST/F/148A(SCN)/2023-24/1060818024(1), HEREIN MARKED AS ANNEXURE - A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING - B GROUP, 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)/2023-24/1060818024(1) dated - 3 - HC-KAR NC: 2025:KHC:36167 WP No. 23057 of 2025 12.02.2024, ITBA/AST/F/148A(SCN)/2023-24/1061866331(1) dated 01.03.2024, ITBA/AST/S/148_1/2023- 24/1063218180(1) dated 22.03.2024, ITBA/AST/S/156/2024- 25/1073001359(1) dated 06.02.2025, ITBA/PNL/S/271B/2024- 25/1073001366(1) dated 06.02.2025, ITBA/PNL/S/270A/2024- 25/1073001365(1) dated 06.02.2025, computation sheet No.ITBA/AST/S/330/2024-25/1073001364(1) dated 06.02.2025 and order Nos.ITBA/AST/F/148A/2023- 24/1063134626(1) dated 22.03.2024, ITBA/AST/S/147/2024- 25/1073001332(1) dated 06.02.2025 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Smt. Lochana S. Babu and Sri Hemant Pai, 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 - HC-KAR NC: 2025:KHC:36167 WP No. 23057 of 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)/2023-24/1060818024(1) dated 12.02.2024, ITBA/AST/F/148A(SCN)/2023- 24/1061866331(1) dated 01.03.2024, ITBA/AST/S/148_1/2023-24/1063218180(1) dated 22.03.2024, ITBA/AST/S/156/2024- 25/1073001359(1) dated 06.02.2025, ITBA/PNL/S/271B/2024-25/1073001366(1) dated 06.02.2025, ITBA/PNL/S/270A/2024- 25/1073001365(1) dated 06.02.2025, computation sheet No.ITBA/AST/S/330/2024-25/1073001364(1) dated 06.02.2025 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. - 5 - HC-KAR NC: 2025:KHC:36167 WP No. 23057 of 2025 (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 SJK/nvj List No.: 1 Sl No.: 119