- 1 - HC-KAR NC: 2025:KHC:42024 WP No. 21301 of 2025 C/W WP No. 15709 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21301 OF 2025 (T-IT) C/W WRIT PETITION NO. 15709 OF 2024 (T-IT) IN WP No. 21301/2025 BETWEEN: 1. M/S. OZONE INFRA DEVELOPERS PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, REPRESENTED BY ITS DIRECTOR, SRI. S. SAI PRASAD, SON OF SRI. V. SATHYAMOORTHY, AGED ABOUT 51 YEARS, NO.35/1, 2ND FLOOR, YELLAPPA CHETTY LAYOUT, CIVIL STATION, ULSOOR ROAD, BANGALORE - 560 042. …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 5(1) (1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560 095. 2. THE JOINT / ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 3(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, Digitally signed by SHARADAVANI B Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:42024 WP No. 21301 of 2025 C/W WP No. 15709 of 2024 BANGALORE - 560 095. 3. THE DEPUTY / ASSISTANT DIRECTOR OF INCOME TAX, (INV.) 2(4) CR BUILDINGS ANNEXE, NO. 1, QUEENS ROAD BANGALORE - 560 001. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION 148A(1) OF THE ACT DATED 25/03/2025 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)-1/2024-25/ 1075006791(1) ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2021-22 HEREIN MARKED AS ANNEXURE A1 AND ETC. IN WP NO. 15709/2024 BETWEEN: 1. M/S OZONE INFRA DEVELOPERS PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR, SRI. S. SAI PRASAD SON OF SRI. V. SATHYAMOORTHY AGED ABOUT 50 YEARS, PRESENTLY AT NO.35/1, 2ND FLOOR, YELLAPPA CHETTY LAYOUT, CIVIL STATION, ULSOOR ROAD, BANGALORE - 560 042 ...PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 5(1)(1) BMTC BUILDING, 80 FEET ROAD, - 3 - HC-KAR NC: 2025:KHC:42024 WP No. 21301 of 2025 C/W WP No. 15709 of 2024 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BANGLAORE - 560 095 2. THE CHIEF COMMISSIONER OF INCOME TAX BENGALURU -1, CENTRAL REVENUE BUILDING NO.1, QUEENS ROAD, BANGALORE - 560 001 3. THE ADDITIONAL COMMISSIONER OF INCOME TAX , RANGE 3(I), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BANAGALORE - 560 095 4. THE DEPUTY/ ASSISTANT DIRECTOR OF INCOME TAX, (INV.) 2(4) C R BUILDINGS ANNEXE NO.1 QUEENS ROAD, BANGALORE - 560 001 ...RESPONDENTS (BY SRI. TIRUMALESH M., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TOISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE ACT DATED 08/03/2024 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/ 2023-24/1062255336(1) ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2019-20 HEREIN MARKED AS ANNEXURE- A1 AND ETC. THESE PETITIONS, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR - 4 - HC-KAR NC: 2025:KHC:42024 WP No. 21301 of 2025 C/W WP No. 15709 of 2024 COMMON ORAL ORDER In these petitions, Petitioner is seeking the following reliefs: IN W.P.No. 21301/2025: "Wherefore it is prayed that this Hon'ble Court be pleased to i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 08/03/2024 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2023- 24/1062255336(1) Issued by the Respondent No. 1 for the assessment year 2019-20 herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 31/03/2024 passed under section 148A(d) of the Act bearing DIN & Notice No. ITBA/AST/F/148A/2023-24/1063749502(1) Issued by the Respondent No. 1 for the assessment year 2019-20 herein A2. marked as Annexure iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31/03/2024 issued under section 148 of the Act bearing DIN & Notice No. ITBA/AST/S/148_1/2023-24/1063749831(1) issued by the Respondent No. 1 for the assessment year 2019- 20 herein marked as Annexure - АЗ. iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." IN WP.No.15709/2025: "Wherefore it is prayed that this Hon'ble Court be pleased to: i) To issue a writ of Certioral or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 08/03/2024 bearing DIN - 5 - HC-KAR NC: 2025:KHC:42024 WP No. 21301 of 2025 C/W WP No. 15709 of 2024 & Notice ITBA/AST/F/14BA(SCN)/2023- 24/1062255336(1) No issued by the Respondent No. 1 for the assessment year 2019-20 herein marked as Annexure- A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 31/03/2024 passed under section 148A(d) of the Act bearing DIN & Notice No. ITBA/AST/F/148A/2023-24/1063749502(1) issued by the Respondent No. 1 for the assessment year 2019-20 herein marked as Annexure - A2. ⅲ) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31/03/2024 issued under section 148 of the Act bearing DIN & Notice No. ITBA/AST/S/148_1/2023-24/1063749831(1) issued by the Respondent No. 1 for the assessment year 2019- 20 herein marked as Annexure - A3. iv) 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 in both the petitions.. 3. In addition to reiterating the various contentions urged in the memorandum of petitions and referring to the materials 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 - 6 - HC-KAR NC: 2025:KHC:42024 WP No. 21301 of 2025 C/W WP No. 15709 of 2024 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 petitions and that the same are liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner the present petitions are 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 - 7 - HC-KAR NC: 2025:KHC:42024 WP No. 21301 of 2025 C/W WP No. 15709 of 2024 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." 6. The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petitions 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 petitions in W.P.No. 21301/2025 and W.P.No. 15709/2025 are 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- - 8 - HC-KAR NC: 2025:KHC:42024 WP No. 21301 of 2025 C/W WP No. 15709 of 2024 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- A1, A2, and A3 dated 25.03.2025, 27.06.2025 and 27.06.2025 in W.P.No. 21301/2025 and Annexures-A1, A2, and A3 dated 08.03.2024, 31.03.2024 and 31.03.2024 in W.P.No. 15709/2025 respectively, are hereby quashed. (iii) Liberty is reserved in favour of the respondents - Revenue to seek revival of these petitions, 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 BSV CT-SG List No.: 2 Sl No.: 97