- 1 - HC-KAR NC: 2025:KHC:44363 WP No. 32834 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 32834 OF 2025 (T-IT) BETWEEN: ZAKIRULLA SHARIFF S/O MR.ZAFRULLA SHARIEF AGED ABOUT 31 YEARS NO.27, K A S LANE, NAGARTH PETH CROSS, BENGALURU NORTH BENGALURU-560 062, KARNATAKA …PETITIONER (BY SRI. MADHUSUDHAN U A, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 1(2) (1) BENGALURU, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560095, KARNATAKA 2. THE ADDL. COMMISSIONER OF INCOME TAX, RANGE 1(1) BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU-560 095, KARNATAKA …RESPONDENTS (BY SRI.M.DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE DATED 22.03.2025 ISSUED UNDER SECTION 148A(1) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2021-22 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)-1/2024- 25/1074876589(1) HEREIN MARKED AS ANNEXURE - A1 AND ETC., Digitally signed by HEMALATHA A Location: HIGH COURTOF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:44363 WP No. 32834 of 2025 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, the petitioner seeks the following reliefs: "1. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 22.03.2025 issued under section 148A(1) of the Income Tax Act, 1961 for the assessment year 2021-22 by the respondent No.1 bearing DIN and Notice No. ITBA/AST/F/148A(SCN)-1/2024- 25/ 1074876589(1) herein marked as Annexure - A1. 2. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 23.06.2025 passed under section 148A(3) of the Income Tax Act, 1961 for the assessment year 2021-22 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148A/2025-26/1077417235(1) herein marked as Annexure - A2. 3. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 23.06.2025 issued under section 148 of the Income Tax Act, 1961 for the assessment year 2021-22 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/S/148_1/2025-26/1077486138(1) herein marked as Annexure - АЗ. 4. 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 - 3 - HC-KAR NC: 2025:KHC:44363 WP No. 32834 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 - 4 - HC-KAR NC: 2025:KHC:44363 WP No. 32834 of 2025 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 the case of Ramachandra Reddy Ravi Kumar Vs. Deputy - 5 - HC-KAR NC: 2025:KHC:44363 WP No. 32834 of 2025 Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025. (ii) The impugned show cause notice dated 22.03.2025 at Annexure-A1 and consequential orders, notices at Annexures-A2 and A3 dated 23.06.2025 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 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 DM List No.: 2 Sl No.: 15