- 1 - HC-KAR NC: 2025:KHC:48333 WP No. 33872 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33872 OF 2024 (T-IT) BETWEEN: SUGHOSH NAGENDRA, AGED ABOUT 50 YEARS, S/O LATE H. S. NAGENDRA, R/AT 14/35, 3RD MAIN, PARAMHAMSA ROAD, YADAVAGIRI, MYSURU – 570 020 …PETITIONER (BY SRI. MANIKANTA H. B., ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001 2. THE ASSESSING OFFICER DEPARTMENT OF INCOME TAX WARD -5(3)(3) BANGALORE 3. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110 003 …RESPONDENTS (BY SRI. MADANAN PILLAI R., CGC FOR R1; SRI. M. THIRUMALESH, ADVOCATE FOR R2 & R3) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48333 WP No. 33872 of 2024 THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SETTING ASIDE THE ORDER DATED 28.04.2023 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 148A(d) OF THE INCOME TAX ACT, 1961 BEARING NO. ITBA/AST/F/148A/2023-24/1052436598(1) PRODUCED AT ANNEXURE-C AND ETC., 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:- “(1) Issue a writ of Certiorari or such other appropriate order/writ quashing and setting aside the Order dated 28.04.2023 issued by the 2nd Respondent under section 148A(d) of the Income Tax Act, 1961 bearing No. ITBA/AST/F//148A/2023-24/1052436598(1) produced at ANNEXURE – C; and (2) Issue a writ of Certiorari or such other appropriate order/writ quashing and setting aside the Notice dated 27.04.2023 issued by the 2nd Respondent under section 148 of the Income Tax Act, 1961 bearing No. ITBA/AST/S/148_1/2023-24/1052436839(1) produced at ANNEXURE – D; (3) Pass such other order as this Hon’ble Court deems fit to grant in the interest of justice and equity.” 2. Heard learned counsel for both parties and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:48333 WP No. 33872 of 2024 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 jointly submit 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 - 4 - HC-KAR NC: 2025:KHC:48333 WP No. 33872 of 2024 (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 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 - 5 - HC-KAR NC: 2025:KHC:48333 WP No. 33872 of 2024 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 order at Annexure-C dated 28.04.2023 and the impugned notice at Annexure-D dated 28.04.2023, passed/issued by respondent No.2, 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.: 89