- 1 - HC-KAR NC: 2025:KHC:41599 WP No. 27740 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27740 OF 2025 (T-IT) BETWEEN: TEMENOS HEADQUATERS SA A COMPANY INCORPORATED UNDER THE LAWS OF GENEVA HAVING ITS OFFICE AT NO.2 RUE DE L'ECOLE-DE-CHIME, GENEVA 1205 GENEVA, FOREIGN, SWITZERLAND. REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. VISWANATHAN K S/O KRISHNAMURTHY G, AGED ABOUT 60 YEARS RESIDING AT FLAT NO. T-2, 3RD FLOOR, NO.12/14, 2ND SEAWARD ROAD, VALMIKI NAGAR, THIRUVANMIYUR CHENNAI 600 041. …PETITIONER (BY SRI. ATUL M, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1(1) BENGALURU 4TH FLOOR, BMTC, BUILDING, 80FT ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU 560 095. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION CIRCLE 2(2), GREAMS ROAD, CHENNAI - 600 006. …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41599 WP No. 27740 of 2025 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO THE IMPUGNED ORDER DTD 26.06.2025 PASSED BY THE R-1 VIDE ORDER BEARING REF NO. ITBA/COM/M/17/2025-26/1077893551(1) ANNX-C PASSED UNDER SUB SECTION (3) OF SECTION 148A OF THE INCOME TAX ACT 1961 IS QUASHED AND THE CONSEQUENTIAL THE IMPUGNED NOTICE BEARING REF NO. ITBA/COM/M/17/2025-26/1077899840(1) DTD 27.06.2025 UNDER SECTION 148 OF THE ACT ANNX-D IS QUASHED. 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 for the following reliefs: “ a. Pass an order issuing a writ of certiorari whereby the impugned order dated 26.06.2025 passed by the 1st Respondent vide order bearing reference number ITBA/COM/M/17/2025-26/1077893551(1) (Annexure-C) passed under sub Section (3) of section 148A of the Income Tax Act, 1961, is quashed and the consequential the Impugned notice bearing reference number ITBA/COM/M/17/2025-26/1077899840(1), dated 27.06.2025 under section 148 of the Act (Annexure-D) is quashed; and b. Pass any such order as this Hon'ble Court may think fit including the cost of this writ petition in the interests of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:41599 WP No. 27740 of 2025 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. 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: - 4 - HC-KAR NC: 2025:KHC:41599 WP No. 27740 of 2025 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." 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: - 5 - HC-KAR NC: 2025:KHC:41599 WP No. 27740 of 2025 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- C and D dated 26.06.2025 and 27.06.2025 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 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 SV List No.: 2 Sl No.: 7