- 1 - HC-KAR NC: 2025:KHC:36165 WP No. 23559 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. 23559 OF 2025 (T-IT) BETWEEN: SRI SANTOSH KALIVARAPRASAD AGED 41 YEARS, S/O KALIVARAPRASAD, NO. 117, 1ST MAIN ROAD, MLA LAYOUT, R T NAGAR, BANGALORE - 560 032. PAN : BCSPK2628F …PETITIONER (BY SRI. RAVI SHANKAR S.V., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 6(1)(1) BANGALORE - 560 095. 2. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/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, DELHI - 110 003. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX-1 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36165 WP No. 23559 of 2025 THE OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, BMTC BUILDING, KORAMANGALA BANGALORE - 560 095. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE UNDER SECTION 148A(b) OF ACT, DATED 29/01/2024 BEARING DIN NO. ITBA/AST/F/148A(SCN)/2023-24/1060228443(1), ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2020-21 HEREIN MARKED AS ANNEXURE-A AND ETC. THIS PETITION, COMING ON FOR ORDERS, 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)/2023-24/1060228443(1) dated 29.01.2024, ITBA/AST/S/148_1/2023-24/1062098257(1) dated 06.03.2024, ITBA/PNL/S/271AAC(1)/2024- 25/1073184093(1) dated 07.02.2025, - 3 - HC-KAR NC: 2025:KHC:36165 WP No. 23559 of 2025 ITBA/PNL/S/272A1(1)(d)_FL/2024-25/1073039833(1) dated 07.02.2025 and order Nos.ITBA/AST/F/148A/2023- 24/1061767166(1) dated 29.02.2024, ITBA/AST/S/147/2024- 25/1073176105(1) dated 07.02.2025 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Ravi Shankar S.V., 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)/2023-24/1060228443(1) - 4 - HC-KAR NC: 2025:KHC:36165 WP No. 23559 of 2025 dated 29.01.2024, ITBA/AST/S/148_1/2023- 24/1062098257(1) dated 06.03.2024, ITBA/PNL/S/271AAC(1)/2024-25/1073184093(1) dated 07.02.2025, ITBA/PNL/S/272A1(1)(d)_FL/2024- 25/1073039833(1) dated 07.02.2025 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. (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.: 147