- 1 - HC-KAR NC: 2025:KHC:44358 WP No. 15900 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 15900 OF 2024 (T-IT) BETWEEN: ZOOM CAR INDIA PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS OFFICE AT ANJANEYA TECHNO PARK NO 147, 1 FLOOR HAL OLD AIRPORT ROAD, ISRO COLONY, KODIHALLI, BANGALORE 560 008 REPRESENTED BY ITS DIRECTOR (FINANCE) MR. ABHIJIT BANERJEE S/O LATE P.K. BANERJEE, AGED ABOUT 52 YEARS HAVING HIS OFFICE AT ANJANEYA TECHNO PARK NO 147, 1ST FLOOR HAL OLD AIRPORT ROAD, ISRO COLONY, KODIHALLI, BANGALORE 560 008 …PETITIONER (BY SRI.MOHIT RAVAL, ADVOCATE FOR SRI. MOHAN MAIYA G L, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7(1)(1), BENGALURU HAVING HIS OFFICE AT BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU 560 095 2. THE COMMISSIONER OF INCOME TAX, BENGALURU-2 HAVING HIS OFFICE AT BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU 560 095 Digitally signed by HEMALATHA A Location: HIGH COURTOF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:44358 WP No. 15900 of 2024 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-2 HAVING HIS OFFICE AT BMTC BULIDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU 560 095 4. THE ASSESSMENT UNIT/VERIFICATION UNIT/ TECHNICAL UNIT/ REVIEW UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, THROUGH THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NATIONAL FACELESS ASSESSMENT CENTRE), DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI 110003 5. THE UNION OF INDIA, THROUGH THE SECRETARY, DEPARTMENT OF FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110 001 …RESPONDENTS (BY SRI.E.I.SANMATHI, ADVOCATE FOR R1 TO R4; SRI.MADANAN PILLAI, ADVOCATE FOR R5) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO A) CALLING FOR THE RECORDS PERTAINING TO THE PETITIONERS CASE AND AFTER GOING INTO THE VALIDITY AND LEGALITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED NOTICE DATED 29/03/2024 ISSUED BY THE R1 UNDER SECTION 148 OF THE ACT (ANNEXURE-A) DIN AND NOTICE NO. ITBA/AST/S/148-1/2023- 24/1063650687(1) AND THE IMPUGNED ORDER DATED 29/03/2024 PASSED BY THE R1 UNDER SECTION 148A(d) OF THE ACT (ANNEXURE-B) NO. ITBA/AST/S/F/148A/2023-24/1063650590(i) 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:44358 WP No. 15900 of 2024 ORAL ORDER In this petition, the petitioner seeks the following reliefs: "a) This Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioners case and after going into the validity and legality thereof be pleased to quash and set aside the impugned notice dated 29/03/2024 issued by the Respondent No.1 under section 148 of the Act (Annexure-A) DIN and notice No. ITBA/AST/S/148-1/2023- 24/1063650687(1) and the impugned order dated 29/03/2024 passed by the Respondent No.1 under section 148A(D) of the Act (Annexure-B) No. ITBA/AST/S/F/148A/2023- 24/1063650590(1). b) This Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India prohibiting the Respondents by themselves, their subordinate, servants and agents from acting upon or taking any further proceedings in pursuance of and/ or in implementation and/or in furtherance of the impugned notice DIN and Notice No. ITBA/AST/S/148-1/2023-24/1063650687(1) dated 29/03/2024 issued by the Respondent No.1 under Section 148 of the Act (Annexure-A) and the impugned order din and Notice No. ITBA/AST/F/148A/2023-24/1063650590(1) dated 29/03/2024 passed by the Respondent No.1 under section 148A(D) of the Act (Annexure-B). c) This Hon'ble Court be pleased to restrain the Respondents from giving effect to or initiate any steps or proceedings in respect of impugned notice DIN and Notice No. ITBA/AST/S/148/1/2023-24/1063650687(1) dated 29/03/2024 issued by the Respondent No.1 under Section 148 of the Act (Annexure-A) and the impugned order ITBA/AST/F/148A/2023- 24/1063650590(1) dated 29/03/2024 passed by the Respondent No.1 under Section 148A(D) of the Act (Annexure- B) pending the hearing and final disposal of the present petition. d) Cost of the writ petition may kindly be awarded in favour of the Petitioner. - 4 - HC-KAR NC: 2025:KHC:44358 WP No. 15900 of 2024 e). The Petitioner be granted any other relief which he is found entitled to under the law and equity." 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. 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 - 5 - HC-KAR NC: 2025:KHC:44358 WP No. 15900 of 2024 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." 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 - 6 - HC-KAR NC: 2025:KHC:44358 WP No. 15900 of 2024 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 notice dated 29.03.2024 at Annexure-A and impugned order dated 29.03.2024 at Annexure-B, 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 DM List No.: 2 Sl No.: 3