- 1 - HC-KAR NC: 2025:KHC:46508 WP No. 22834 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. 22834 OF 2024 (T-IT) BETWEEN: VELLUR SARASWATHI, D/O NANJUNDA REDDY, AGED ABOUT 49 YEARS, R/AT NO.22, 3RD CROSS, V V PEARLS APARTMENT, HORAMAVU, BENGALURU – 560 008 PAN: BMIPS1211A …PETITIONER (BY SRI. BALRAM R. RAO, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 4 (1) (3) BMTC BUILDING, 80 FEET ROAD, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 2. MR S. N. SUBBA REDDY S/O NANJUNDA REDDY, AGED ABOUT 59 YEARS, R/AT NO.18, ANNAPOORNESHWARI NILAYA, M S R LAYOUT, 1ST MAIN ROAD, MARATHAHALLI, BENGALURU – 560 037 …RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46508 WP No. 22834 of 2024 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED NOTICE PASSED UNDER CLAUSE (B) OF SECTION 148A OF THE ACT DATED 01.03.2024 IN DIN AND NOTICE NO. ITBA/AST/F/148A(SCN) 2023-24/1061861043(1) (ANNEXURE B), ORDER PASSED UNDER CLAUSE (D) OF SECTION 148A OF THE ACT DATED 29.03.2024 IN DIN AND ORDER NO. ITBA/AST/S/148A/2023-24/1063615499(1) (ANNEXURE D) AS WELL AS NOTICE DATED 29.03.2024 ISSUED UNDER SECTION 148 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/148-1/2023- 24/1063621016(1) (ANNEXURE - E) PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-2018 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:- “i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned notice passed under Clause (b) of section 148A of the Act dated 01.03.2024 in DIN and Notice No. ITBA/AST/F/148A(SCN) 2023-24/1061861043(1) [ANNEXURE B], order passed under clause (d) of section 148A of the Act dated 29.03.2024 in DIN & Order No: ITBA/AST/S/148A/2023-24/1063615499(1) - 3 - HC-KAR NC: 2025:KHC:46508 WP No. 22834 of 2024 [ANNEXURE – D) as well as notice dated 29.03.2024 issued under section 148 of the Act in DIN & Notice No. ITBA/AST/S/148_1/2023-24/1063621016(1) [ANNEXURE E] passed by the 1st Respondent for the Assessment Year 2017-2018, and ii. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under clause (d) of section 148A of the Act dated 29.03.2024 in DIN & Order No: ITBA/AST/S/148A/2023-24/1063615499(1) [ANNEXURE - D] for the Assessment Year 2017-18 passed by the 1st Respondent and iii. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to extend the benefit of TCS to 2nd Respondent. iv. A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent to - 4 - HC-KAR NC: 2025:KHC:46508 WP No. 22834 of 2024 impugned order passed under clause (d) of section 148A of the Act dated 29.03.2024 in DIN & Order No: ITBA/AST/S/148A/2023-24/1063615499(1) [ANNEXURE-D] as well as notice dated 29.03.2024 issued under section 148 of the Act in DIN & Notice No. ITBA/AST/S/148_1/2023-24/1063621016(1) [ANNEXURE - E] passed by the 1st Respondent for the Assessment Year 2017-2018, and v. Grant the interim relief in terms of prayer (iii) above, and vi. Issue such other order, writ or direction as this Hon'ble Court deems fit; and vii. Direct the Respondents to pay the costs of this Writ Petition.” 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 - - 5 - HC-KAR NC: 2025:KHC:46508 WP No. 22834 of 2024 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 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. - 6 - HC-KAR NC: 2025:KHC:46508 WP No. 22834 of 2024 (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 Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025. (ii) The impugned notices, order etc., at Annexures-B, D and E dated 01.03.2024, 29.03.2024 and 29.03.2024 - 7 - HC-KAR NC: 2025:KHC:46508 WP No. 22834 of 2024 respectively, passed/issued by respondent No.1 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.: 79