- 1 - HC-KAR NC: 2025:KHC:36169 WP No. 15709 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. 15709 OF 2025 (T-IT) BETWEEN: SHRI KOTHANURU THAMMANNA SHIVAPPA S/O THAMMANNA, AGED ABOUT 60 YEARS, NO.121, BASAVANAGUDI ROAD, KOTHANUR VILLAGE, CHIKKABALLAPUR - 562 101 …PETITIONER (BY SRI. RAVI SHANKAR S.V., ADVOCATE) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110 001 2. CENTRAL BOARD OF DIRECT TAXES, THROUGH ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36169 WP No. 15709 of 2025 3. THE INCOME TAX OFFICER, WARD - 1, YASHODA COMPLEX, BB ROAD, CHIKKABALLAPUR - 562 101 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, BENGALURU 560 095 5. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY THE INCOME TAX OFFICER/ASSISTANT/DEPUTY/ADDL./JOINT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003 6. THE INCOME TAX OFFICER (I AND CI), CR BUILDING ANNEXE, QUEENS ROAD, BENGALURU - 560 001 …RESPONDENTS (BY SRI. H. SHANTHI BHUSHAN, DSGI FOR R1; SRI. M. DILIP, ADVOCATE FOR R2 TO R6) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) DECLARE THAT EXPLANATION 1(IV) TO SECTION 148 AS WELL AS PROVISO - 3 - HC-KAR NC: 2025:KHC:36169 WP No. 15709 of 2025 TO SECTION 148A(D) OF THE ACT IS ULTRA VIRES AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION TO QUASH THE EXPLANATION 1(IV) TO SECTION 148 AS WELL AS PROVISO TO SECTION 148A(D) OF THE ACT HEREIN MARKED AS ANNEXURE A AND A1 RESPECTIVELY 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/S/148_1/2023- 24/1063701477(1) dated 30.03.2024, ITBA/AST/S/156/2024- 25/1074199030(1) dated 07.03.2025, ITBA/PNL/S/271AAC(1)/2024-25/1074199186(1) dated 07.03.2025, ITBA/PNL/S/270A/2024-25/1074199188(1) dated 07.03.2025, Computation sheet No.ITBA/AST/S/330/2024- 25/1074199076(1) dated 07.03.2025, sanction No.ITBA/AST/S/118/2023-24/1063351204(1) dated 26.03.2024 and order No.ITBA/AST/S/147/2024- 25/1074198915(1) dated 07.03.2025 passed by the - 4 - HC-KAR NC: 2025:KHC:36169 WP No. 15709 of 2025 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, Sri Shanthi Bhushan H., learned Deputy Solicitor General of India for respondent No.1 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/S/148_1/2023-24/1063701477(1) dated 30.03.2024, ITBA/AST/S/156/2024- 25/1074199030(1) dated 07.03.2025, ITBA/PNL/S/271AAC(1)/2024-25/1074199186(1) - 5 - HC-KAR NC: 2025:KHC:36169 WP No. 15709 of 2025 dated 07.03.2025, ITBA/PNL/S/270A/2024- 25/1074199188(1) dated 07.03.2025, Computation sheet No.ITBA/AST/S/330/2024-25/1074199076(1) dated 07.03.2025, sanction No.ITBA/AST/S/118/2023-24/1063351204(1) dated 26.03.2024 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. (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.: 79