- 1 - HC-KAR NC: 2025:KHC:42324 WP No. 31684 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 31684 OF 2025 (T-IT) BETWEEN: 1. MR SHANKAR SURESH S/O SRI. H. SHANKARA SHASTRY, AGED ABOUT 52 YEARS, R/O NO. 33, 22ND MAIN, PADMANABHANAGAR, BANASHANKARI II STAGE, BENGALURU 560 070. 2. MR. PRADEEP KUMAR SHEKAR, S/O LATE MR. LATE SHEKAR, AGED ABOUT 45 YEARS, R/O NO. C 501, R LAYOUT SECTOR, 7, BENGALURU SOUTH, HSR LAYOUT, BENGALURU 0 560 102. (ERSTWHILE PARTNERS OF M/S SP TRADERS WHICH WAS DISSOLVED W.E.F. 10.05.2019). MR. PRADEEP …PETITIONERS (BY SRI. BHARATH KUMAR V., ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY ITS PRL. SECRETARY, MINISTRY OF FINANCE. 3RD FLOOR JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI- 110 001 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42324 WP No. 31684 of 2025 2. INCOME TAX OFFICER WARD NO. 4(3)(1), BENGALURU, HAVING OFFICE AT INCOME TAX DEPARTMENT, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, BENGALURU- 560 095 …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASHING THE NOTICE DATED 27.02.2023 AND 16.03.2023 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A (SCN)/2022-23 /1050166554(1) AND ITBA/AST/F/148A (SCN)/2022- 23/1050833542(1) ISSUED BY THE RESPONDENT NO. 2 UNDER SECTION 148A(B) OF THE INCOME TAX ACT 1961 (ANNEXURE -A AND A1) AND ALL CONSEQUENTIAL PROCEEDINGS ARISING THEREOF. 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 the following reliefs: "WHEREFORE, it is prayed that this Hon'ble Court may be pleased to: a. Issue a writ order or direction in the nature of certiorari or any other appropriate writ quashing the notice dated 27.02.2023 and 16.03.2023 bearing DIN & Notice No. ITBA/AST/F/148A (SCN)/2022-23 /1050166554(1) and ITBA/AST/F/148A (SCN)/2022- 23/1050833542(1) issued by the Respondent No.2 - 3 - HC-KAR NC: 2025:KHC:42324 WP No. 31684 of 2025 under Section 148A(b) of the Income TAx Act, 1961 (Annexure-A and A1) and all consequential proceedings arising thereof. b. Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter." 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 - HC-KAR NC: 2025:KHC:42324 WP No. 31684 of 2025 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. (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. - 5 - HC-KAR NC: 2025:KHC:42324 WP No. 31684 of 2025 (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. ii. The impugned show cause notices and consequential orders, notices etc., at Annexures-A and A1, dated 27.02.2023 and *16.03.2023 respectively are hereby quashed. *Corrected vide Chamber order dated 24.11.2025 - 6 - HC-KAR NC: 2025:KHC:42324 WP No. 31684 of 2025 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 BSV List No.: 2 Sl No.: 44