IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18^TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 2653 OF 2025 (T-IT)

BETWEEN:

LATE SURENDRA BABU PAGADALA BHOJARAJULU NAIDU, 6, PAGADALA A CASTLE, MIDDLE SCHOOL ROAD, V V PURAM, BANGALORE - 560004.

PAN: AALHS0881E

1. REP. BY LEGAL HEIR AND KARTA, SRI. P S BHUVANESVAR, AGED 33 YEARS, S/O LATE SURENDRA BABU PAGADALA BHOJARAJULU NAIDU, 201, 3^RD MAIN, 4^TH B CROSS, OMBR LAYOUT, BANASWADI, KALYANANAGAR S.O., BANGALORE - 560043.

Digitally signed by NAGAVENI …PETITIONER Location: H igh (BY SRI. RAVI SHANKAR S. V., ADVOCATE)

Court of Karnataka AND:

1. INCOME TAX OFFICER WARD 5(2)(1), BANGALORE-560095.

2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX THE OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, C R BUILDING, BANGALORE - 560001.

…RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE FOR R1 AND R2.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER SECTION 148A(b) OF THE ACT, DTD. 21.03.2022 BEARING DIN NO. ITBA/AST/F/148A(SCN)/2021-22/1041178077(1) ISSUED BY THE R-1 FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNX-A AND