- 1 - HC-KAR NC: 2025:KHC:51176 WP No. 13086 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 05TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13086 OF 2025 (T-IT) BETWEEN: 1. M R PRO TECH PRIVATE LIMITED NO.10, CMC COMPLEX BCH ROAD, RAJARAJESHWARI NAGAR, BANGALORE – 560 098. PAN: AAGCM3696K REPRESENTED BY MANAGING DIRECTOR, RAVI MURALIDHARAN AGED 63 YEARS S/O MURALIDHARA A.G NO. E-2/2 ADITHYA LAYOUT RAJGHAR BHAVAN HALAGEVADERAHALLI RAJARAJESHWARI NAGAR, BANGALORE – 560 098. …PETITIONER (BY SRI. BHARATH KUMAR V, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1), BANGALORE – 560 095. 2. NATIONAL FACELESS ASSESSMENT CENTRE, ADDITIONAL/JOINT/DEPUTY/ASSISTANT Digitally signed by SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51176 WP No. 13086 of 2025 COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM, DELHI – 110 003. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 2, THE OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX - 2 BMTC BUILDING KORAMANGALA BANGALORE – 560 095. …RESPONDENTS (BY SRI. E I SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CETIORARI QUASHING THE NOTICE UNDER SECTION 148A(b) OF THE ACT, DATED 10/03/2022 BEARING DIN NO. ITBA/AST/F/148A(SCN)/2021-22/1040567261(1), ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE – A 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 - 3 - HC-KAR NC: 2025:KHC:51176 WP No. 13086 of 2025 ORAL ORDER In this petition, the petitioner seeks the following reliefs: "i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act, dated 10/03/2022 bearing DIN No. ITBA/AST/F/148A (SCN)/2021-22/1040567261(1), issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under section 148A(d) of the Act, dated 31/03/2022, bearing DIN No. ITBA/AST/F/148A/2021-22/1042381924(1) passed by the Respondent No.1 for the assessment year 2018- 19 herein marked as Annexure A1. iii) 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 31/03/2022 bearing DIN No. ITBA/AST/S/148_1/2021-22/1042385489(1) issued by the Respondent No.1 for the assessment year 2018- 19 herein marked as Annexure - A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under section 147 Γ.พ.ς 144, 1448 dated 26/03/2023 bearing DIN No. ITBA/AST/S/147/2022-23/1051334556(1) passed by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - A3. - 4 - HC-KAR NC: 2025:KHC:51176 WP No. 13086 of 2025 v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice under Section 274 r.w.s 270A of the Act dated 26/03/2023 bearing DIN No. ITBA/PNL/S/270A/2022- 23/1051334599(1), issued by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act dated 23/08/2024 bearing DIN No. ITBA/AST/F/148A(SCN)/2024-25/1067941751(1), issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A5 vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 263 of the dated 24/03/2025 Act bearing DIN No. ITBA/REV/F/REV5/2024-25/1074954809(1), passed by the Respondent No.3 for the assessment year 2018-19 herein marked as Annexure - A6. viii) 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. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on - 5 - HC-KAR NC: 2025:KHC:51176 WP No. 13086 of 2025 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 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 - 6 - HC-KAR NC: 2025:KHC:51176 WP No. 13086 of 2025 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 the case of Ramachandra Reddy Ravi Kumar Vs. Deputy - 7 - HC-KAR NC: 2025:KHC:51176 WP No. 13086 of 2025 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-A, A1, A2, A3, A4, A5,, A6 dated 10.03.2022, 31.03.2022, 31.03.2022, 26.03.2023, 26.03.2023, 23.08.2024 and 24.03.2025 respectively, are hereby quashed. (iii) Liberty is reserved in favour of the respondents to seek revival of this petition, subsequent to disposal of the matters pending before the Hon’ble 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 BSS List No.: 2 Sl No.: 75