- 1 - HC-KAR NC: 2025:KHC-D:13453 WP No. 107144 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 25TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 107144 OF 2025 (T-IT) BETWEEN: M/S. SHANTESHA MOTORS PRIVATE LIMITED, 1356 MUJAWAR COMPOUND, NEHRU NAGAR, NEHRU NAGAR, BELAGAVI-590010, REPRESENTED BY MANAGING DIRECTOR, MR. VIVEK CHANDRU KAMLARNI INCORPRATED UNDER THE COMPANIES ACT 1956. …PETITIONER (BY SRI. RAVI RAGHAVAN, KARANJOT SINGH KHURANA AND ROMIL HOTWANI, ADVOCATES) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BELGAUM FEROJ KHIMJIBHAI COMPLEX, OPP CIVIL HOSPITAL, DR. AMBEDKAR ROAD, BELAGAVI-590001. 2. JOINT COMMISSIONER OF INCOME TAX, RANGE, BELGAUM, FEROJ KHIMJIBHAI COMPLEX, OPP CIVIL HOSPITAL, DR. AMBEDAKR ROAD, BELAGAVI-590001. …RESPONDENTS (BY SRI. M. THIRUMALESH AND SMT. ROOPA, ADVOCATES) Digitally signed by SAROJA HANGARAKI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:13453 WP No. 107144 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO, (A) A WRIT OF AND/OR ORDER AND/OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION CALLING FOR THE RECORDS AND PROCEEDINGS OF THE CASE, AND AFTER GOING INTO THE LEGALITY, VALIDITY AND PROPRIETY THERETO TO QUASH AND/OR SET ASIDE THE IMPUGNED ORDER NO. ITBA/AST/F/148A/2025- 26/1078027673(1) DATED 30.06.2025 ISSUED BY RESPONDENT, ENCLOSED HEREWITH AS ANNEXURE A. B. A WRIT OF AND/OR ORDER AND/OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION CALLING FOR THE RECORDS AND PROCEEDINGS OF THE CASE, AND AFTER GOING INTO THE LEGALITY, VALIDITY AND PROPRIETY THERETO TO QUASH AND/OR SET ASIDE THE IMPUGNED REASSESSMENT NOTICE NO. ITBA/AST/S/148_1/2025-26/1078028419(1) DATED 30.06.2025 ISSUED BY RESPONDENT NO. 1, ENCLOSED HEREWITH AS ANNEXURE B. C. SUCH FURTHER ORDER OR ORDERS BE PASSED AND/ OR DIRECTION OR DIRECTIONS BE GIVEN AS TO WHICH THIS HON’BLE COURT MAY DEEM FIT AND PROPER. D. AWARD LITIGATION COSTS INCURRED BY THE PETITIONER IN FILING THIS WRIT. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Sri.M.Tirumalesh and Smt. Roopa, learned counsel accept notice for respondents. 2. The petitioner is before this Court seeking for the following reliefs: - 3 - HC-KAR NC: 2025:KHC-D:13453 WP No. 107144 of 2025 (a) A writ of and/or order and/or direction in the nature of a writ of Certiorari or any other appropriate writ, order or direction calling for the records and proceedings of the case, and after going into the legality, validity and propriety thereto to quash and/or set aside the Impugned Order No. ITBA/AST/F/148A/2025-26/1078027673(1) dated 30.06.2025 issued by respondent, enclosed herewith as Annexure A. (b) A writ of and/or order and/or direction in the nature of a writ of certiorari or any other appropriate writ, order or direction calling for the records and proceedings of the case, and after going into the legality, validity and propriety thereto to quash and/or set aside the Impugned Reassessment Notice No. ITBA/AST/S/148_1/2025- 26/1078028419(1) dated 30.06.2025 issued by Respondent No. 1, enclosed herewith as Annexure B. (c) Such further order or orders be passed and/ or direction or directions be given as to which this Hon’ble Court may deem fit and proper. (d) Award litigation costs incurred by the Petitioner in filing this Writ. 3. The only grievance of the petitioner is that instead of the Faceless Authority notice has been issued by the Assessing Officer. This issue is seized off by the Hon’ble Apex Court in Slp No.27736/2023 in Union of India vs. Suryalakshmi Cotton Mills. - 4 - HC-KAR NC: 2025:KHC-D:13453 WP No. 107144 of 2025 4. In that view of the matter, the relief which has been sought are required to be granted, as such I pass the following: ORDER i. The writ petition is allowed. ii. A certiorari is issued. The Order No. ITBA/AST/F/148A/2025-26/1078027673(1), dated 30.06.2025, at Annexure-A is quashed. Consequently, the Assessment notice No.ITBA/AST/S/148-1/2025-26/1078028419, dated 30.06.2025 at Annexure-B is quashed. iii. The parties would be bound by the decision of the Hon’ble Apex Court in Slp No.27736/2023 in Union of India vs. Suryalakshmi Cotton Mills and act accordingly. Sd/- (SURAJ GOVINDARAJ) JUDGE VB/CT: UMD/List No.: 1 Sl No.: 60