- 1 - HC-KAR NC: 2025:KHC:46507 WP No. 5292 of 2024 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. 5292 OF 2024 (T-IT) BETWEEN: M/S SHIKHA DEVELOPERS NO 1/8, 1ST FLOOR, THE PREPSIDENCY BUILDING, ST MARKS ROAD, NEXT TO ST. MARKS HOTEL BANGALORE – 560 001 PAN NO.: ACOFSO433R A PARTNERSHIP FIRM FORMED AS PER PARTNERSHIP ACT, 1932, REP.. BY MR. ZULFIKAR AHMED KHAN …PETITIONER (BY SRI. SRI MALLAHAR RAO, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4) CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALUR – 560 001 2. THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDNG, QUEEN’S ROAD, BENGALURU – 560 001 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER VIDE DIN/ORDER NO./ITBA/AST/S/147/2023- 2024/1059218966(1) AND DEMAND NOTICE VIDE DIN NO.ITBA/AST/S/156/2023-24/1059218975(1), BOTH DATED 29.12.2023 VIDE ANNEXURE-K AND L ISSUED BY RESPONDENT NO.1 AND ETC., Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46507 WP No. 5292 of 2024 THIS PETITION, 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 ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “WHEREFORE, the petitioner, most respectfully prays that this Hon'ble Court be pleased to: (i) Issue of a Writ of Certiorari or any other appropriate writ or order quashing the impugned assessment order vide DIN Order No.: ITBA/AST/S/147/2023- 2024/1059218966(1), and demand notice No. vide DIN No. ITBA/AST/S/156/2023-24/1059218975(1), both dated 29.12.2023 vide ANNEXURE -K AND ANNEXURE -L; issued by Respondent No.1. (ii) Issue a Writ of Mandamus or any other appropriate writ or order directing the Respondent authorities to consider the letter dated 22.12.2023 and provide the petitioner a detailed reason recorded by the learned assessing officer and all such documents relied upon for forming such reason to reopen assessment u/s 148 of Income Tax Act. (iii) Issue a writ of Prohibition or any other appropriate writ or order prohibiting the Respondents from initiating any recovery proceedings arising in pursuance to the impugned assessment order dated 29.12.2023 bearing DIN / Order No.:/ ITBA/AST/S/147/2023- 2024/1059218966(1), at ANNEXURE -K and demand - 3 - HC-KAR NC: 2025:KHC:46507 WP No. 5292 of 2024 notice bearing DIN No. ITBA/AST/S/156/2023- 24/1059218975(1), dated 29.12.2023 vide AND ANNEXURE-L issued by Respondent No.1. (iv) Grant such other orders of directions deemed fit in the circumstances of the case and in the interests of justice.” 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. 5. As rightly contended by the learned counsel for the petitioner the present petition is directly and squarely covered by - 4 - HC-KAR NC: 2025:KHC:46507 WP No. 5292 of 2024 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." 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 - 5 - HC-KAR NC: 2025:KHC:46507 WP No. 5292 of 2024 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 assessment order and the demand notice, both dated 29.12.2023, at Annexures-K and L, 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.: 74