- 1 - HC-KAR NC: 2025:KHC:52518 WP No. 37370 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37370 OF 2025 (T-IT) BETWEEN: 1. BANGALORE MALLAIAH MALLIKARJUNAIAH SON OF SRI MALLAIAH NANJAPPA AGED ABOUT 54 YEARS NO.477, 13TH CROSS, 9TH MAIN VYALIKAVAL, MALLESHWARAM BENGALURU-560 003. …PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(2)(1) BENGALURU, BMTC BUILDING 80FT ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU-560 095. EMAIL: BANGALORE.DCIT.C2.2.1@INCOMETAX.GOV.IN 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3(2), BENGALURU CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU-560001. EMAIL: BANGALORE.DCIT.CEN3.2@INCOMETAX.GOV.IN 3. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT, 1961 Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:52518 WP No. 37370 of 2025 CENTRAL REVENUE BUILDING NAVANAGAR, HUBLI-580025. 4. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC) A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM DELHI-110 003. REP. BY PR. CHIEF COMMISSIONER OF INCOME TAX (NEAC) 5. ASSISTANT DIRECTOR OF INCOME TAX UNIT 3(3), BENGALURU CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU-560001. 6. UNION OF INDIA REPRESENTED BY THE DIRECTOR DEPARTMENT OF REVENUE MINISTRY OF FINANCE, ROOM NO. 46 NORTH BLOCK, NEW DELHI - 110 001. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ELECTRONICALLY COMMUNICATED NOTICE U/S 148 OF THE INCOME TAX ACT, 1961, DATED 06/03/2024 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2022-23 WHICH BEARS THE DIN NO. ITBA/AST/S/148-1/2023- 24/1062127540(1) AND ENCLOSED AS ANNEXURE C1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR - 3 - HC-KAR NC: 2025:KHC:52518 WP No. 37370 of 2025 ORAL ORDER In this petition, the petitioner seeks the following reliefs: "a. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated notice u/s 148 of the Income Tax Act, 1961, dated 06/03/2024 issued by the Respondent No.1 for the Assessment Year 2022-23 which bears the DIN No.ITBA/AST/S/148_1/2023- 24/1062127540(1) and enclosed as Annexure C1. b. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated corrigendum dated 08/03/2024 issued by the Respondent No.1 for the Assessment Year 2022-23 which bears the DIN No.ITBA/AST/F/17/2023-24/1062224520(1) and enclosed as Annexure C2. c. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated corrigendum dated 01/07/2024 issued by the Respondent No.2 for the Assessment Year 2022-23 which bears the DIN No.ITBA/AST/F/17/2024-25/1066288540(1) and enclosed as Annexure C3. d. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated show cause notice under section 142(2A) dated 22/02/2025 issued by the Respondent No.2 for the A.Y.2022-23 which bears DIN No.ITBA/AST/F/142(2A)/2024-25/1073602905(1) and enclosed as Annexure F1. - 4 - HC-KAR NC: 2025:KHC:52518 WP No. 37370 of 2025 e. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated show cause notice under section 142(2A) dated 08/03/2025 issued by the Respondent No.3 for the A.Y. 2022-23 which bears DIN No.ITBA/COM/F/17/2024-25/1074232628(1) and enclosed as Annexure G1. f. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated approval under section 142(2A) dated 28/03/2025 issued by the Respondent No.3 for the A.Υ. 2022-23 which bears DIN No.ITBA/COM/F/17/2024-25/1075176357(1) and enclosed as Annexure H. g. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated order under section 142(2A) dated 31/03/2025 issued by the Respondent No.2 for the A.Y. 2022-23 which bears DIN No.ITBA/AST/F/17/2024-25/1075315604(1) and enclosed as Annexure J. h. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated communication extending time under section 142(2A) dated 29/05/2025 issued by the Respondent No.2 for the Α.Υ. 2022-23 which bears DIN No.ITBA/AST/F/17/2025- 26/1076545820(1) and enclosed as Annexure K. i. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Assessment Order u/s 147 r.w.s. 144 of the Income Tax Act, 1961 dated 12/09/2025 issued by the - 5 - HC-KAR NC: 2025:KHC:52518 WP No. 37370 of 2025 Respondent No.2 for the Assessment Year 2022-23 which bears the DIN & Order No.ITBA/AST/S/147/2025-26/ 1080944062(1) enclosed as Annexure N1. j. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Notice of demand u/s.156 of the Income Tax Act, 1961 dated 12/09/2025 issued by the Respondent No.2 for the Assessment Year 2022-23 which bears the DIN & Notice No.ITBA/AST/S/156/2025-26/1080944095(1) and enclosed as Annexure N2. k. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Computation Sheet dated 12/09/2025 issued by the Respondent No.2 for the Assessment Year 2022-23 which bears the DIN & Document No.ITBA/AST/S/322/2025-26/1080944097(1) enclosed as Annexure N3. l. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice u/s 270A of the Income Tax Act, 1961, dated 12/09/2025 issued by the Respondent No.2 for the Assessment Year 2022-23 which bears the DIN No.ITBA/PNL/S/270A/2025-26/ 1080926351 (1) and enclosed as Annexure N4. m. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice u/s 271AAC(1) of the Income Tax Act, 1961, dated 19/09/2025 issued by the Respondent - 6 - HC-KAR NC: 2025:KHC:52518 WP No. 37370 of 2025 No.1 for the Assessment Year 2022-23 which bears the DIN No.ITBA/PNL/S/271AAC(1)/2025-26/1080926599(1) and enclosed as Annexure N5. n. Declare that the Explanation (2) to Section 148 is ultra vires the main provision of section 148 of the Act which is enclosed as Annexure-Q inasmuch as it deprives the benefit of section 148A to the assessee. o. Quash the Panchanamas dated 22.12.2023 drawn by Respondent No.5 and the communication dated 08/01/2024 bearing DIN ITBA/COM/S/91/2023-24/ 1059472869(1) assigning the DIN to the Panchanama and enclosed as Annexure B1; p. Quash the Panchanamas dated 22.12.2023 drawn by Respondent No.5 and the communication dated 08/01/2024 bearing DIN ITBA/COM/S/91/2023-24/ 1059473162(1 )assigning the DIN to the Panchanama and enclosed as Annexure B2; q. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to COST OF THIS PETITION. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to the - 7 - HC-KAR NC: 2025:KHC:52518 WP No. 37370 of 2025 order of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025, in order to contend that the present petition deserves to be allowed and disposed of in terms of the said order. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025, the operative portion of which reads as under: "13. I, therefore, pass the following: O R D E R (i) The impugned show cause notices issued by the jurisdictional Assessing Officer outside the scope of Section 151-A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these cases would stand quashed. - 8 - HC-KAR NC: 2025:KHC:52518 WP No. 37370 of 2025 (ii) Liberty is reserved to the respondents - revenue to revive all these petitions in the event the Apex Court would hold in favour of the Revenue in the pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of these petitions would become necessary." 6. The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petition also deserves to be disposed of in terms of the judgment of co-ordinate Bench of this Court in Ramachandra Reddy's case (supra). 7. In the result, I pass the following: ORDER (i) The petition is allowed and disposed of in terms of the decision of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025. - 9 - HC-KAR NC: 2025:KHC:52518 WP No. 37370 of 2025 (ii) The impugned show cause notices and consequential orders, notices etc., at Annexure-C1 dated 06.03.2024, Annexure-C2 dated 08.03.2024, Annexure-C3 dated 01.07.2024, Annexure-N1 dated 12.09.2025, Annexure-N2 dated 12.09.2025, Annexure-N4 dated 12.09.2025 and Annexure-N5 dated 19.09.2025 are hereby quashed. (iii) Liberty is reserved in favour of the respondents - Revenue to seek revival of this petition, subsequent to disposal of the matters pending before the Apex Court and all rival contentions between the parties in this regard are kept open and no opinion is expressed on the same. SD/- (S.R.KRISHNA KUMAR) JUDGE NBM List No.: 2 Sl No.: 19