- 1 - HC-KAR NC: 2025:KHC:49713 WP No. 35629 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35629 OF 2025 (T-RES) BETWEEN: 1. MUNISWAMY VENKATESH S/O MUNISWAMY, AGED ABOUT 50 YEARS, R/AT NO. 10, MUNCUPA COMPLEX, MC ROAD, ANUGONDAHALLI B.O., ANGONDAHALLI, KOLAR, KOLAR - 563 131. …PETITIONER (BY SRI. BALRAM R. RAO, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD NO - 1, IT OFFICE, KOLAR, NEW EXTENSION KOLAR, NEW EXTENSION, KOLAR - 563 101. 2. ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI, II FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. …RESPONDENTS Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49713 WP No. 35629 of 2025 (BY SRI. E.I. SANMATHI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO 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 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 30.01.2024 IN DIN AND NOTICE NO. ITBA/AST/F/148A(SCN) 2023-24/1060250936 (1) ANNEXURE-B AS WELL AS ORDER PASSED UNDER CLAUSE (d) OF SECTION 148A OF THE ACT DATED 11.03.2024 IN DIN AND NOTICE NO ITBA/AST/F/148A/2023-24/1062373537(1) ANNEXURE-C PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 ETC. 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: " WHEREFORE, the Petitioner therefore prays that this Hon'ble Court may be pleased to: 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 - 3 - HC-KAR NC: 2025:KHC:49713 WP No. 35629 of 2025 the Act dated 30.01.2024 in DIN and Notice No. ITBA/AST/F/148A(SCN) 2023-24/1060250936 (1) ANNEXURE B as well as Order passed under clause (d) of section 148A of the Act dated 11.03.2024 in DIN ITBA/AST/F/148A/2023-24/& Notice No: 1062373537(1) ANNEXURE - C passed by the 1st Respondent for the Assessment Year 2017-18, and ii. 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 order passed under section 147 r.w.s 1448 r.w.s. 144 of the Act dated 04.03.2025 in DIN & Order No: ITBA/AST/5/147/2024-25/1073970183(1) ANNEXURE-M as well as the computation sheet notice in DIN & notice No. ITBA/AST/S/213/2024- 25/1073970243(1) ANNEXURE M1 as well as notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156/2024- 25/1073970315(1) ΑΝΝΕXURE N for the Assessment Year 2017 18 passed by the 1st Respondent, 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 withdraw and cancel the impugned order passed under section 147 r.w.s 144B r.w.s. 144 of the Act dated 04.03.2025 in DIN & Order No:ITBA/AST/S/147/2024-25/1073970183(1) ANNEXURE-M as well as the computation sheet notice in DIN & notice No. ITBA/AST/S/213/2024- 25/1073970243(1) ANNEXURE M1 as well as notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156/2024- 25/1073970315(1) ΑΝΝEXURE Assessment Year 2017-18, N for the - 4 - HC-KAR NC: 2025:KHC:49713 WP No. 35629 of 2025 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 impugned order passed under section 147 r.w.s 1448 r.w.s. 144 of the Act dated 04.03.2025 in DIN & Order No:ITBA/AST/S/147/2024- 25/1073970183(1) ANNEXURE-M as well as the computation sheet notice in DIN & notice No. ITBA/AST/S/213/2024-25/1073970243(1) ANNEXURE M1 as well as notice of demand issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156/2024-N for the 25/1073970315(1) ANNEXURE Assessment Year 2017-18 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 - 5 - HC-KAR NC: 2025:KHC:49713 WP No. 35629 of 2025 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: - 6 - HC-KAR NC: 2025:KHC:49713 WP No. 35629 of 2025 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 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 - 7 - HC-KAR NC: 2025:KHC:49713 WP No. 35629 of 2025 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- A, B, C, M, M1 and N dated 18.01.2024, 30.01.2024, 11.03.2024, 04.03.2025, 04.03.2025 and 04.03.2025 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 BSV List No.: 2 Sl No.: 16