- 1 - HC-KAR NC: 2025:KHC:39330 WP No. 11041 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 11041 OF 2025 (T-IT) BETWEEN: M/S SHYAMARAJU AND COMPANY (INDIA) PRIVATE LIJMITED A COMPANY INCORPORATED UNDER THE INDIAN COMPANIES ACT 1956, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR, DR.P.SHYAMA RAJU, DIVYASREE CHAMBERS WING-A,11, O'SHAUGNESSY ROAD, LONGEFORD TOWN, BANGALORE- 560 025. …PETITIONER (BY SRI. AVINASH MALLYA U., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3(2), CR BUILDING, 3RD FLOOR BANGALORE 560 001 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39330 WP No. 11041 of 2025 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE 3, CR BUILDING, 3RD FLOOR BANGALORE - 560 001 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BENGALURU CR BUILDING, 3RD FLOOR BANGALORE - 560 001 …RESPONDENTS (BY SRI. M.DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE UNDER SECTION 148 OF THE ACT DATED 28/03/2024 BEARING DIN NO ITBA/AST/S/148-1/2023-24/1063549050(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2021- 22 HEREIN MARKED AS ANNEXURE - A., AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39330 WP No. 11041 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act dated 28/03/2024 bearing DIN No: ITBA/AST/S/148_1/2023-24/1063549050(1) issued by the Respondent No.1 for the assessment year 2021-22 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 143(2) r.w.s 147 the of Act dated 22/10/2024 bearing DIN No: ITBA/AST/F/143(2)_4/2024- 25/1069861355(1) issued by the Respondent No.1 for the assessment year 2021-22 herein marked as Annexure A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the un- signed sanction under Section 151 of the Act dated 25/03/2024 bearing DIN No: ITBA/AST/S/118/2023-24/1063336705(1) issued by the Respondent No.1 for the assessment year 2021-22 herein marked as Annexure- A2. - 4 - HC-KAR NC: 2025:KHC:39330 WP No. 11041 of 2025 iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed u/s 147 dated 30/03/2025 bearing DIN & Notice No: ITBA/AST/S/147/2024-25/1075281464(1) passed by the Respondent No. 1 for the assessment year 2021-22 herein marked as Annexure - A3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing computation sheet attached to the aforementioned assessment order dated 30.03.2025 bearing DIN No. ITBA/AST/S/621/2024-25/1075302122 (1) for the assessment year 2021-22 passed by the Respondent No.1 herein marked as Annexure - A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand Notice issued u/s 156 dated 30/03/2025 bearing ITBA/AST/S/156/2024- 25/1075302021(1) passed by the Respondent No. 1 for the assessment year 2021-22 herein marked as Annexure - A5. vii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard Shri Avinash Mallya U., learned counsel appearing for the petitioner and Shri M. Dilip, learned counsel appearing for the respondents. - 5 - HC-KAR NC: 2025:KHC:39330 WP No. 11041 of 2025 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notice 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 this petition would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matter pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed. - 6 - HC-KAR NC: 2025:KHC:39330 WP No. 11041 of 2025 (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE JY List No.: 2 Sl No.: 0