- 1 - HC-KAR NC: 2025:KHC:48786 WP No. 35433 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35433 OF 2025 (T-IT) BETWEEN: KAMAL CORPORATION JUNIPER A 2004, SALARPURIA GREENAGE HOSUR ROAD, BOMMANAHALLI BANGALORE SOUTH, BENGALURU - 560 068 (REPRESENTED BY ITS MANAGING PARTNER MR. SURYA PRAKASH SOMANI S/O SHRI SITARAM SOMANI AGED ABOUT 57 YEARS) UNREGISTERED PARTNERSHIP FIRM. …PETITIONER (BY SMT. GEETHA RANI K., ADVOCATE) AND: INCOME TAX OFFICER WARD 4(3)(2), BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU - 560 095. …RESPONDENT (BY SRI E.I.SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED ASSESSMENT ORDER DATED 29.03.2023 ISSUED BY THE LEARNED RESPONDENT UNDER SECTION 147 Digitally signed by SOWMYA DODDAMARAIAH Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:48786 WP No. 35433 of 2025 R.W.S 144 VIDE DIN ITBA/AST/S/147/2022-23/1051615347(1) FOR AY 2018-19, ENCLOSED IN ANNEXURE- A; QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED DEMAND NOTICE RAISED UNDER SECTION 156 DATED 29.03.2023 FOR THE PAYMENT OF TAX SO ASSESSED ISSUED BY THE LEARNED FIRST RESPONDENT VIDE DIN ITBA/AST/S/156/2022-23/1051615428(1) FOR THE AY 2018- 19, ENCLOSED IN ANNEXURE-B 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 ORAL ORDER In this petition, petitioner seeks the following reliefs: "A. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned assessment order dated 29.03.2023 issued by the Learned Respondent under section 147 r.w.s 144 vide DIN ITBA/AST/S/147/2022-23/1051615347(1) for AY 2018-19, enclosed in Annexure A. B. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned demand notice raised under section 156 dated 29.03.2023 for the payment of tax so assessed issued by the Learned First Respondent vide DIN ITBA/AST/S/156/2022- 23/1051615428(1) for the AY 2018-19, enclosed in Annexure B. C. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned Penalty Order under section 274 read with section 271AAC(1) of - 3 - HC-KAR NC: 2025:KHC:48786 WP No. 35433 of 2025 the Income-tax Act, 1961 dated 26.09.2023 passed by the Learned Respondent for levy of penalty vide ITBA/PNL/F/271AAC(1)/2023-24/1056571462(1) for the AY 2018-19, enclosed in Annexure C. D. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned demand notice raised under section 156 dated 26.09.2023 for the payment of tax so assessed issued by the Learned Respondent vide DIN ITBA/PNL/S/156/2023- 24/1056571440(1) for the AY 2018-19, enclosed in Annexure D. E. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned Penalty Order under section 274 read with section 272A(1)(d) of the Income-tax Act, 1961 dated 26.09.2023 passed by the Learned Respondent for levy of penalty vide ITBA/PNL/F/272A(1)(d)/2023-24/1056571434(1) for the AY 2018-19, enclosed in Annexure E. F. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned demand notice raised under section 156 dated 26.09.2023 for the payment of tax so assessed issued by the Learned Respondent vide DIN ITBA/PNL/S/156/2023- 24/1056571414(1) for the AY 2018-19, enclosed in Annexure F. G. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned Notice 09.10.2025 dated Vide for payment of ITBA/RCV/F/17/2025-26/10600856(1) for payment of outstanding tax issued by the Learned Respondent for AY 2018-19 is enclosed as Annexure G. - 4 - HC-KAR NC: 2025:KHC:48786 WP No. 35433 of 2025 H. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned order under section 148A(d) vide ITBA/AST/F/148A/2021- 22/1042056033(1), dated 30.03.2022 passed by the Learned Respondent, for AY 2018-19, enclosed in Annexure H. I. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned reassessment Notice dated 30.03.2022 issued by the Respondent, under section 148 vide ITBA/AST/S/148_1/2021- 22/1042191285(1) for the AY 2017-18, enclosed in Annexure J. And J. Grant such other reliefs as this Honourable High Court may think fit including the cost of this writ petition." 2. Heard learned counsel for the petitioner and learned counsel for the respondent 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 - - 5 - HC-KAR NC: 2025:KHC:48786 WP No. 35433 of 2025 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 respondent 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. - 6 - HC-KAR NC: 2025:KHC:48786 WP No. 35433 of 2025 (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. (ii) The impugned show cause notices and consequential orders, notices etc., at Annexures- A,, B, C, D, E, F, G, H, and J dated 29.03.2023, 29.03.2023, 26.09.2023, 26.09.2023, 26.09.2023, - 7 - HC-KAR NC: 2025:KHC:48786 WP No. 35433 of 2025 26.09.2023, 09.10.2025, 30.03.2022 and 30.03.2022 are hereby quashed. (iii) Liberty is reserved in favour of the respondent - 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 AP List No.: 2 Sl No.: 14