- 1 - HC-KAR NC: 2025:KHC:52410 WP No. 36745 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36745 OF 2025 (T-IT) BETWEEN: BANGALORE MALLAIAH MALLIKARJUNAIAH SON OF SRI. MALLAIAH NANJAPPA AGED ABOUT 54 YEARS NO. 477, 13TH CROSS, 9TH MAIN VYALIKAVAL, MALLESHWARAM BENGALURU - 560 003. …PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(2) (1), BENGALURU BMTC BUILDING, 80FT FOAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENALURU - 560095 E MAIL: BANGALORE.DCIT.C2 2.1@INCOMETAX.GOV.IN 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3(2), BENGALURU CENTRAL REVENUE BUIDING QUEENS ROAD, BENGALURU - 560 001 EMAIL: BANGALORE.DCIT.CEN.2@INCOMETAX.GOV.IN Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52410 WP No. 36745 of 2025 3. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU THE SPECIFIED AUTHORITY UNDER SECTION 151 OF THE INCOME TAX ACT 1961, CENTRAL REVENUE BUILDING NAVANAGAR, HUBLI - 580 025. 4. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC) A CENTRE DESCRIBED UNDER SECTION 144B OF THE IMCOME TAX ACT, 1961 ROOM NO. 401, 2ND FLOOR E RAMP, JAWAHARALAL NEHRU STADIUM DELHI - 110 003 REP. BY PR. CHEIF COMMIISSIONER OF INCOME TAX (NEAC) 5. UNION OF INDIA REPRESENTED BY THE DIRECTOR DEPARTMENT OF REVENUE MINISTRY OF FINANCE ROOM NO. 46, NORTH BLOCK NEW DELHI - 110 001. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT OF CERTIORARI OR ANY OTHER SUITABLE WRIT FOR QUASHING OF THE ELECTRONICALLY COMMUNICATED NOTICE U/S 148 OF THE INCOME TAX ACT, 1961, DATED 06/03/2024 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2021-22 WHICH BEARS THE DIN NO. ITBA/AST/S/148- 1/2023-24/1062127537(1) AND ENCLOSED AS ANNEXURE-D1 AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:52410 WP No. 36745 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. In this petition, the petitioner seeks the following reliefs: a. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated notice u/s 148 of the Income Tax Act, 1961, dated 06/03/2024 issued by the Respondent No. 1 for the Assessment Year 2021-22 which bears the DIN No. ITBA/AST/S/148_1/2023-24/1062127537(1) enclosed as Annexure D1. b. Issue a writ of certiorari or or any other suitable writ for quashing of the electronically communicated corrigendum dated 08/03/2024 issued by the Respondent No. 1 for the Assessment Year 2021-22 which bears the DIN No. ITBA/AST/F/17/2023- 24/1062224400(1) and enclosed as Annexure D2. c. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated corrigendum dated 01/07/2024 issued by the Respondent No. 2 for the Assessment Year 2021- 22which bears the DIN No. TBA/AST/F/17/2024- 25/1066288512(1) and enclosed as Annexure D3. d. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated show cause notice under section 142(2A) dated 22/02/2025 issued by the Respondent No. 2 for the A.Y. 2021-22 which bears DIN No. ITBA/AST/F/142(2A)/2024-25/1073602905(1) and enclosed as Annexure G1. - 4 - HC-KAR NC: 2025:KHC:52410 WP No. 36745 of 2025 e. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated show cause notice under section 142(2A) dated 08/03/2025 issued by the Respondent No. 3 for the A.Y. 2021-22 which bears DIN No. ITBA/COM/F/17/2024-25/1074232376(1) and enclosed as Annexure H1. f. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated approval under section 142(2A) dated 28/03/2025 issued by the Respondent No. 3 for the A.Y. 2021-22 which bears DIN No. ITBA/COM/F/17/2024- 25/1075175826(1) and enclosed as Annexure H3. 9. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated order under section 142(2A) dated 31/03/2025 issued by the Respondent No. 2 for the A.Y. 2021-22 which bears DIN No. ITBA/AST/F/17/2024- 25/1075315585(1) and enclosed as Annexure J. h. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated communication extending time under section 142(2A) dated 29/05/2025 issued by the Respondent No. 2 for the Α.Υ. 2021-22 which bears DIN No. ITBA/AST/F/17/2025-26/1076545553(1) and enclosed as Annexure K. i. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Assessment Order u/s 147 r.w.s. 144 of the Income Tax Act, 1961 dated 15/09/2025 issued by the Respondent No. 2 for the Assessment Year 2021-22 which bears the DIN & Order No. ITBA/AST/S/147/2025-26/1080822692(1) enclosed as Annexure M1. - 5 - HC-KAR NC: 2025:KHC:52410 WP No. 36745 of 2025 j. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Notice of demand u/s 156 of the Income Tax Act, 1961 dated 15/09/2025 issued by the Respondent No. 2 for the Assessment Year 2021- 22 which bears DIN the & Notice ITBA/AST/S/156/2025-26/1080822701(1) enclosed as Annexure M2. k. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Computation Sheet dated 15/09/2025 issued by the Respondent No. 2 for the Assessment Year 2021-22 which bears the DIN & Document No. ITBA/AST/S/321/2025-26/1080822703(1) enclosed as Annexure M3. l. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated show cause notice u/s 270A of the Income Tax Act, 1961, dated 15/09/2025 issued by the Respondent No. 2 for the Assessment Year 2021- 22 which bears the DIN No. TBA/PNL/S/270A/2025- 26/1080822770(1) and enclosed as Annexure M4. m. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice u/s 271AAC(1) of the Income Tax Act, 1961, dated 19/09/2025 issued by the Respondent No. 1 for the Assessment Year 2021-22 which bears the DIN No. ITBA/PNL/S/271AAC(1)/2025-26/1080925797(1) and enclosed as Annexure M5. n. Declare that the Explanation (2) to Section 148 is ultra vires the main provision of section 148 of the Act which is enclosed as Annexure L1 inasmuch as it deprives the benefit of section 148A to the assessee. - 6 - HC-KAR NC: 2025:KHC:52410 WP No. 36745 of 2025 o. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to COST OF THIS PETITION." 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. - 7 - HC-KAR NC: 2025:KHC:52410 WP No. 36745 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." - 8 - HC-KAR NC: 2025:KHC:52410 WP No. 36745 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-D1, D2, D3, G4, H1, H3, J, K, M1, M2, M3, M4, M5 and L1 dated 06.03.2024, 08.03.2024, 01.07.2024, 22.02.2025, 08.03.2025, 28.03.2025, 31.03.2025, 29.05.2025, 15.09.2025, 15.09.2025, - 9 - HC-KAR NC: 2025:KHC:52410 WP No. 36745 of 2025 15.09.2025, 15.09.2025, 19.09.2025 and 08.08.2025 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 GH List No.: 2 Sl No.: 44