- 1 - HC-KAR NC: 2025:KHC:46501 WP No. 33394 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33394 OF 2025 (T-IT) BETWEEN: SMT. BENITHA MARY W/O JOHN ASHWINI KUMAR RUBEN, AGED ABOUT 36 YEARS, 107 E RAMSEY, DR. MOUNTAIN HOUSE, CALIFORNIA, USA – 95391 REPRESENTED BY HER CONSTITUTED ATTORNEY MALLAR KODI RAJARAM, W/O GEORGE ANTHONY BERNARD, AGED ABOUT 58 YEARS, 2613, 3RD CROSS, 18TH MAIN, HAL 2ND STAGE, INDIRANAGAR, BENGALURU – 560 008 …PETITIONER (BY SRI. KIRATH SINGH MARHAS, FOR SMT. LOCHANA S. BABU, ADVOCATES) AND: 1. INCOME TAX OFFICER WARD 5(3)(3), NO. 59, HMT BHAWAN, BELLARY ROAD, GANGANAGAR, BENGALURU – 560 032 2. INCOME TAX OFFICER INTERNATIONAL TAXATION, WARD - 1(2), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46501 WP No. 33394 of 2025 3. ADDITIONAL COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, RANGE - 1, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 4. THE ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110 003 …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE SHOW CAUSE NOTICE ISSUED UNDER SECTION 148A(1) OF THE ACT DATED 29.03.2025 FOR THE AY 2021-22 BY THE RESPONDENT NO. 1 BEARING DIN ITBA/AST/F/148A(SCN)_1/2024-25/1075225718(1), HEREIN AS ANNEXURE - A. 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 ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice issued under section 148A(1) of the Act dated 29.03.2025 for the AY 2021-22 by the Respondent No.1 bearing DIN ITBA/AST/F/148A(SCN)_1/2024-25/ 1075225718(1), herein as Annexure-A. - 3 - HC-KAR NC: 2025:KHC:46501 WP No. 33394 of 2025 b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quash the order dated 27.06.2025 passed under section 148A(3) of the Act for the AY 2021-22 by the Respondent No.2 bearing DIN ITBA/AST/F/148A/2025-26/1077911654(1), herein marked as Annexure-A1. c) Issue a writ of Certiorari or direction in the nature of a writ or certiorari quashing the notice issued under section 148 of the Act dated 27.06.2025 for the AY 2021-22 by the Respondent No.2 bearing DIN ITBA/AST/S/148_1/2025-26/1077912092(1), herein marked as Annexure-A2. d) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice 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 - - 4 - HC-KAR NC: 2025:KHC:46501 WP No. 33394 of 2025 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 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. - 5 - HC-KAR NC: 2025:KHC:46501 WP No. 33394 of 2025 (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). 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 29.03.2025 at Annexure-A, the impugned order dated - 6 - HC-KAR NC: 2025:KHC:46501 WP No. 33394 of 2025 27.06.2025 at Annexure-A1 and the impugned notice dated 27.06.2025 at Annexure-A2 respectively, 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 BMC List No.: 2 Sl No.: 13