- 1 - HC-KAR NC: 2025:KHC:44491 WP No. 33180 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.33180 OF 2024 (T-IT) BETWEEN: GMR HYDERABAD VIJAYAWADA EXPRESSWAYS PRIVATE LTD., STATUS: COMPANY [ UNDER THE COMPANEIS ACT 1956] HAVING ITS ADDRESS AT NO.25/1, SKIP HOUSE MUSEUM ROAD, BENGALURU – 560 025. REPRESENTED BY ITS DIRECTOR MR. OBILISETTY BANGARU RAJU AGED ABOUT 67 YEARS. …PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 3(1)(1), BANGALORE, 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BANGALORE – 560 095. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-3, BENGALURU 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560095. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX-3, BENGALURU 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. …RESPONDENTS (BY SRI.M.THIRUMALESH, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:44491 WP No. 33180 of 2024 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED NOTICE ISSUED U/S 148A(b) OF THE ACT DATED 09.08.2024 IN DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)2024-25/1067509733(1) (ANNEXURE-N) ORDER UNDER SECTION 148(A) (d) OF THE ACT DATED 27.08.2024 IN DIN AND NOTICE NO.ITBA/AST/F/148A/2024- 25/1068004047(1) (ANNEXURE-Q) AND NOTICE U/S 148 OF THE ACT, DATED: 27.08.2024 IN DIN AND 148 OF THE ACT, DATED: 27.08.2024 IN DIN AND NOTICE NO.ITBA/AST/S/148-1/2024-25/1068005339(1) (ANNEXURE-R) FOR THE AY 2018-19 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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:- “(i) Writ of certiorari or writ in the nature of certiorari or any other appropriate writ order or direction under Article 226 of the Constitution of India; calling for the records of the Petitioners case and after examining the legality and validity thereof be pleased to quash and set aside the impugned notice issued u/s. 148A(b) of the Act dated 09.08.2024 in DIN & Notice No.: ITBA/AST/F/148A(SCN)2024- 25/1067509733(1) (ANNEXURE-N) order under Section 148A(d) of the Act dt.: 27.08.2024 in DIN & Notice No. ITBA/AST/F/148A/2024-25/10680040471(1) (ANNEXURE Q) and Notice u/s. 148 of the Act dt. 27.08.2024 In DIN & Notice No.: ITBA/AST/S/148_1/2024-25/1068005339(1) (ANNEXURE- R) for the AY 2018-19. - 3 - HC-KAR NC: 2025:KHC:44491 WP No. 33180 of 2024 (ii) Writ of Mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of Constitution of India ordering and directing the Respondents by themselves by their subordinates, servants or agents to withdraw and cancel the impugned notice issued u/s. 148A(b) of the Act dated 09.08.2024 in DIN & Notice No.: ITBA/AST/F/148A(SCN)/2024-25/1067509733(1) (ANNEXURE N), order under Section 148A(d) of the Act dt.: 27.08.2024 in DIN & Notice No.: ITBA/AST/F/148A/2024- 25/1068004047(1) (ANNEXURE Q) and Notice u/s. 148 of the Act dt.: 27.08.2024 in DIN & Notice No.ITBA/AST/S/148_1/2024-25/1068005339(1) (ANNEXURE R) for the AY 2018-19 and (iii) A writ of prohibition or a writ in the nature of prohibition or any other appropriate writ, order or direction under Article 226 of Constitution of India prohibiting and restraining the Respondents by themselves their sub ordinates, servants and agents from taking any action in furtherance or consequent to impugned order under Section 148A(d) of the Act dt.: 27.08.2024 in DIN & Notice No.: ITBA/AST/F/148A/2024-25/1068004047(1) (Annexure-Q) and Notice u/s.ITBA/AST/S/148_1/2024-25/1068005339(1) (ANNEXURE R) for the AY 2018-19 passed by Respondents. (iv) Grant the interim relief in terms of prayer (iii) above, and (v) Issue such other order, writ or direction as this Hon'ble Court deems fit.” - 4 - HC-KAR NC: 2025:KHC:44491 WP No. 33180 of 2024 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:44491 WP No. 33180 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 Co-ordinate Bench of this Court in Ramachandra Reddy's case supra. - 6 - HC-KAR NC: 2025:KHC:44491 WP No. 33180 of 2024 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- N, Q and R dated 09.08.2024, 27.08.2024 and 27.08.2024 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