- 1 - HC-KAR NC: 2025:KHC:42969 WP No. 12686 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12686 OF 2024 (T-IT) BETWEEN: MR. THIMMA REDDY NARASHIMA REDDY AGED ABOUT 60 YEARS, NO. 50, VENUGOPALASWAMYTEMPLE STREET, IGGALURU VILLAGE, ANEKAL TALUK, BENGALURU – 560 081 PAN NO. AGBPN4633M …PETITIONER (BY SMT. VANAJA M. R., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 4(3)(3), BANGALORE KORAMANGALA KHB GAMES VILLAGE, BANGALORE – 560 095 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME- TAX-2 KARNATAKA AND GOA, BANGALORE – 560 011. 3. CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI, DELHI – 110 001 REPRESENTED BY THE SECRETARY, TAX POLICY AND LEGISLATION. DIVISION …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2024- 25/1064143571(1) FOR THE ASST. YEAR 2018-19 PASSED U/S Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42969 WP No. 12686 of 2024 148(D) OF THE ACT DATED 16/04/2024 ISSUED BY THE R1 (ANNEXURE-J) AND THE NOTICE ISSUED U/S 148 OF THE IT ACT DATED 16/04/2024 UNDER DIN AND NOTICE NO. ITBA/AST/S/148.1/2024-25-1064145951(1) FOR THE ASST. YEAR 2018-19 ISSUED BY THE R1 (ANNEXURE-K) AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “(a) Issue a Writ of certiorari or a direction in the nature of a writ of certiorari quashing the order bearing DIN & Notice No. ITBA/AST/F/148A/2024-25/1064143571(1) for the Asst. year 2018-19 passed u/s 148(D) of the Act dated 16/04/2024 issued by the 1st Respondent (Annexure-J) and the notice issued U/S 148 of the I.T. Act dated 16/04/2024 under DIN & notice no.ITBA/AST/S/148_1/2024-25-/1064145951(1)for the Asst.-year 2018-19 issued by the 1st Respondent (Annexure-K). OR (b) Issue a writ of mandamus or in the nature of writ of mandamus directing the 1st respondent to withdraw the order bearing DIN & Notice No. ITBA/AST/F/ 148A/2024-25/1064143571(1), passed u/s 148 A(D) of the Act. (Annexure-J) and the notice issued U/S 148 of the I.T. Act dated 16/4/2024 for the Asst. year 2018-19 under ref no DIN & notice - 3 - HC-KAR NC: 2025:KHC:42969 WP No. 12686 of 2024 no.ITBA/AST/S/148_1/2024-25-/1064145951(1) by the 1st Respondent (Annexure-K). OR (c) Issue any other Order or directions as this Hon'ble High Court deems fit in the circumstances of the case. AND (d) Allow the Writ petition with cost.” 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 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. - 4 - HC-KAR NC: 2025:KHC:42969 WP No. 12686 of 2024 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. (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." - 5 - HC-KAR NC: 2025:KHC:42969 WP No. 12686 of 2024 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. (ii) The impugned show cause notices and consequential orders, notices etc., at Annexures- J and K both dated 16.04.2024 respectively 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 - 6 - HC-KAR NC: 2025:KHC:42969 WP No. 12686 of 2024 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 MDS List No.: 2 Sl No.: 29