- 1 - HC-KAR NC: 2025:KHC:40172 WP No. 26823 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26823 OF 2025 (T-IT) BETWEEN: NAMA KANTHARAJ SETTY RAMACHANDRASHEKAR S/O. R. KANTHRAJA SETTY (AGED ABOUT 63 YEARS) NO. 85, R. KANTHRAJASETTY AND BROS, 3RD MAIN ROAD, APMC YARD, YESHWANTHPUR, BENGALURU - 560 022. …PETITIONER (BY SRI. PRAKASH D, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 6(2)(1) BMTC BUILDING, 80FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. 2. NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI 110 001. 3. PRINCIPAL COMMISSIONER OF INCOME TAX, BMTC BUILDING, 80FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI. M. DILIP,ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40172 WP No. 26823 of 2025 THIS W.P IS FILED UNDER ARTICLES 226AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE NOTICE ISSUED UNDER SECTION 148 OF THE ACT DATED 30.03.2024 IN DIN NO. AT ITBA/AST/S/1481/2023-24/1063697704(1) ANNEXURE C, BEING WITHOUT JURISDICTION. 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) Quash an set aside the notice issued under Section 148 of the Act dated: 30.03.2024 in DIN No.ITBA/AST/S/148_1/2023-24/1063697704(1) at Annexure- C, being without jurisdiction. B) To hold that the notice issued under Section 148 of the Act dated: 30.03.2024 in DIN No.ITBA/AST/S/148_1/2023-24/1063697704(1) at Annexure- C is contrary to CBDT Notification No.18/2022/F. No.370142/16/2022-TPL (part -1) dated: 29.03.2022 at Annexure-B. c) Quash and set aside the Consequential Show Cause Notice dated: 23.02.2025 in DIN ITBA/AST/F/147(SCN)/2024-25/1073605290(1) at Annexure- D issued by Respondent No.2; d) Quash and set aside the consequential Assessment Order dated: 24.03.2025 in DIN ITBA/AST/S/147/2024-25/1074955779(1) at Annexure-E, passed by Respondent No.2; - 3 - HC-KAR NC: 2025:KHC:40172 WP No. 26823 of 2025 e) Quash the Demand Notice dated: 24.03.2025 in DIN/ITBA/AST/S/156/2024-25/1074955978(1) for ` 34,43,557/- at Annexure-F issued by Respondent No.2. f) Set aside the Stay order dated: 28.07.2025 passed by the Principal Commissioner of Income Tax in DIN & Letter No.ITBA/COM/F/17/2025-26/1078950293(1) at Annexure- G to the extent it directs the Petitioner to pre- deposit 20% of the disputed demand, as being arbitrary, mechanical and contrary to law. g) Grant such other and further reliefs as this Hon'ble Court may deem fit, just and proper in the facts and circumstances of the case, in the interest 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 - 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 - HC-KAR NC: 2025:KHC:40172 WP No. 26823 of 2025 4. Per contra, learned counsel for the respondents- revenue 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. (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. - 5 - HC-KAR NC: 2025:KHC:40172 WP No. 26823 of 2025 (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 notices and consequential orders, notices etc., at Annexures- C, B, D, E, F and G dated 30.03.2024, 30.03.2024, 23.02.2025, 24.03.2025, 24.03.2025 and 28.07.2025 respectively are hereby quashed. - 6 - HC-KAR NC: 2025:KHC:40172 WP No. 26823 of 2025 (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 Srl.