- 1 - HC-KAR NC: 2025:KHC:40853 WP No. 28791 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28791 OF 2025 (T-IT) BETWEEN: MUCHNUR HEMACHANDRAPPA DEVARAJ S/O HEMACHANDRAPPPA, AGED ABOUT 53 YEARS, PROP. SRI VIGNESHWARA TRADERS, NO.5, MUCHNURVILLAGE, HALEKALPOST - 577 553. JAGALUR TQ. DAVANAGERE DIST. …PETITIONER (BY SRI. RAMA MURTHY R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD-1, SHREE TOWERS, HADADI MAIN ROAD, OPP. DRR HOSPITAL, DAVANAGERE - 577 702. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, DELHI - 110 001. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR IN THE NATURE OF WRIT OF CERTIORARI, QUASHING THE NOTICE DATED 02.02.2024 ISSUED U/S 148A(B) OF THE ACT (ANNEXURE-A) (ITBA/AST/F/148A(SCN)/2023- 24/106343938(1)) ISSUED FOR THE ASSESSMENT YEAR 2017-18 BY THE 1ST RESPONDENT. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40853 WP No. 28791 of 2025 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 for the following reliefs: " A. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari, quashing the Notice dated 02.02.2024 issued u/s 148A(b) of the Act (Annexure- A) (ITBA/AST/F/148A(SCN)/2023-24/106343938(1)] issued for the assessment year 2017-18 by the 1st Respondent. B. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order dated 27.03.2024 made u/s 148A(d) of the Act, for the assessment year 2017-18 (Annexure-B) ITBA/AST/F/148A/2023. 24/1063460261(1)] by the 1st Respondent. C. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the notice issued u/s.148 of the Act dated 27.03.2024 for the assessment 2017-18 (Annexure-C) (ITBA/AST/S/148_1/2023- 24/1063460463(1)] issued by the 1st Respondent. D. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of - 3 - HC-KAR NC: 2025:KHC:40853 WP No. 28791 of 2025 Writ of Certiorari quashing the ex-party order of assessment dated 19-03-2025 made u/s 147 r.w.s. 144r.w.s. 144B of the Act, for the assessment year 2017-18 (Annexure-D) [ITBA/AST/S/147/2024- 25/1074676018(1)] passed by the Second Respondent. E. This Hon'ble Court may be pleased to issue such other relief or reliefs as this Hon'ble Court deems fit, in the interest of justice, in the Petitioner's case." 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. - 4 - HC-KAR NC: 2025:KHC:40853 WP No. 28791 of 2025 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. (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." - 5 - HC-KAR NC: 2025:KHC:40853 WP No. 28791 of 2025 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 and D, dated 02.02.2024, 27.03.2024, 27.03.2024 and 19.03.2025 respectively, are hereby quashed. - 6 - HC-KAR NC: 2025:KHC:40853 WP No. 28791 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 BMC List No.: 2 Sl No.: 57