- 1 - HC-KAR NC: 2025:KHC:47827 WP No. 34597 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 34597 OF 2025 (T-IT) BETWEEN: SMT CHITRA ANIL LAL DAUGTHER OF LATE SRI. VASANTRAI G. PANDHI, AGED ABOUT 73 YEARS, NO. 4, CUNNINGHAM CRESCENT, CUNNINGHAM ROAD, BENGALURU- 560052 KARNATAKA …PETITIONER (BY SRI. MADHUSUDHAN U A., ADVOCATE) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110 001 2. MINISTRY OF FINANCE, THROUGH THE CHAIRMAN, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110 001. 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 4. THE INCOME TAX OFFICER, Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47827 WP No. 34597 of 2025 WARD-1(1) (1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560095 5. THE ADDITIONAL/ JOINT COMMISSIONER OF INCOME-TAX, RANGE 1(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560095 …RESPONDENTS (BY SRI. E.I.SANMATHI., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED CLAUSE (IV) TO SECTION 148(3) OF THE ACT IN ANNEXURE-A1 AND THE SUB-SECTION (4) TO SECTION 148A OF THE INCOME TAX ACT, 1961 IN ANNEXURE A2 ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLES 14 OF CONSTITUTION OF INDIA AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED CLAUSE (IV) TO SECTION 148(3) OF THE INCOME TAX ACT, 1961 AT ANNEXURE A1 AND THE SUB-SECTION (4) TO SECTION 148A OF THE INCOME TAX ACT, 1961 AT ANNEXURE A2., 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:47827 WP No. 34597 of 2025 ORAL ORDER In this petition, the petitioner seeks the following reliefs: “Wherefore it is prayed that this Hon'ble Court be pleased to: a) To hold that the impugned Clause (iv) to section 148(3) of the Act in Annexure-A1 and the Sub-section (4) to section 148A of the Income Tax Act, 1961 in Annexure A2 are illegal, arbitrary, unreasonable, void, unfair and violative of Articles 14 of Constitution of India and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Clause (iv) to section 148(3) of the Income Tax Act, 1961 at Annexure A1 and the Sub-section (4) to section 148A of the Income Tax Act, 1961 at Annexure A2. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 17.06.2025 issued under section 148 of the Income Tax Act, 1961 for the assessment year 2021-22 by the Respondent No.4 bearing DIN & Notice No. ITBA/AST/S/148_1/2025-26/1077125009(1) herein Annexure-B. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval under section 151 dated 17.06.2025 for the assessment year 2021-22 issued by the Respondent No.5 bearing DIN. No. ITBA/AST/S/128/2025- 26/1077118757(1) herein marked as Annexure-C. d) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” - 4 - HC-KAR NC: 2025:KHC:47827 WP No. 34597 of 2025 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 - 5 - HC-KAR NC: 2025:KHC:47827 WP No. 34597 of 2025 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 - 6 - HC-KAR NC: 2025:KHC:47827 WP No. 34597 of 2025 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: 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- B and C, dated 17.06.2025 and 17.06.2025, respectively are hereby quashed. (iii) Liberty is reserved in favour of the respondents - Revenue to seek revival of this petition, subsequent - 7 - HC-KAR NC: 2025:KHC:47827 WP No. 34597 of 2025 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 JJ List No.: 3 Sl No.: 12