- 1 - HC-KAR NC: 2025:KHC:36163 WP No. 23082 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. 23082 OF 2025 (T-IT) BETWEEN: SMT NUSRATH UNISA WIFE OF SHRI SFM USMAN, AGED ABOUT 61 YEARS, NO.2, 3RD MAIN ROAD, VASANTHNAGAR, BENGALURU - 560 052 …PETITIONER (BY SMT. LOCHANA S. BABU, ADVOCATE AND SRI. HEMANT PAI, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD - 1(2)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KBH GAMES VILLAGE, 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:36163 WP No. 23082 of 2025 3. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY ADDL/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, NEW DELHI - 110 003 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A) WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 30.03.2024 OF THE ACT FOR THE AY 2020-21 BY THE RESPONDENT NO. 1 BEARING DIN ITBA/AST/F/148A(SCN)/2023-24/1063727275(1), HEREIN MARKED AS ANNEXURE-A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:36163 WP No. 23082 of 2025 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)/2023-24/1063727275(1) dated 30.03.2024, ITBA/AST/S/148_1/2024-25/1064189486(1) dated 18.04.2024 and order Nos.ITBA/AST/F/148A/2024- 25/1064185934(1) dated 18.04.2024 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:36163 WP No. 23082 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)/2023-24/1063727275(1) dated 30.03.2024 and ITBA/AST/S/148_1/2024- 25/1064189486(1) dated 18.04.2024 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. - 5 - HC-KAR NC: 2025:KHC:36163 WP No. 23082 of 2025 (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.: 120