- 1 - HC-KAR NC: 2025:KHC:54657 WP No. 38551 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.38551 OF 2025 (T-IT) BETWEEN: BENDIGANAHALLI VENKATARAMANA SATHISH GOWDA S/O. LATE VENKATARAMANA GOWDA, AGED ABOUT 56 YEARS, RESIDING AT BENDIGANAHALLY PO, SULEBELE HOBLI, HOSKOTE TALUK, BANGALORE 560 067. …PETITIONER (BY SRI. PRAKYAT J S., & SRI. SYED BHAKHAR AZEEZ, ADVOCATES) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI -110 001. 2. INCOME TAX OFFICER WARD 4(2)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. 3. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, BENGALURU, KARNATAKA AND GOA REGION, BENGALURU – 560 001. 4. NATIONAL FACELESS ASSESSMENT CENTRE (NAFAC), THROUGH PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NAFAC), MAYUR BHAWAN, CONNAUGHT LANE, NEW DELHI-110 001. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54657 WP No. 38551 of 2025 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, QUASHING THE IMPUGNED NOTICE UNDER SECTION BEARING 148A(B) DATED 21.03.2022 DIN. ITBA/AST/F/148A(SCN)/2021- 22/1041139540(1) (ANNEXURE A) AND ETC. THIS PETITION, COMING ON FOR ORDERS, 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: “ (a) Issue a Writ in the nature of Certiorari or any other appropriate writ, order or direction, quashing the impugned Notice under Section 148A(b) dated 21.03.2022 bearing DIN: ITBA/AST/F/148A(SCN)/2021-22/1041139540(1) (Annexure A); (b) Issue a Writ in the nature of Certiorari or any other appropriate writ, order or direction, quashing the impugned Order under Section 148A(d) Dated 30.03.2022 bearing DIN: ITBA/AST/F/148A/2021-22/1042029309(1) (Annexure B); (c) Issue a Writ in the nature of Certiorari or any other appropriate writ, order or direction, quashing the impugned Notice under Section 148 dated 30.03.2022 bearing DIN: ITBA/AST/S/148_1/2021-22/1042037480(1) [Annexure C] issued by Respondent No. 2; (d) Issue a Writ in the nature of Certiorari quashing the consequential Assessment Order dated 27.03.2023 DIN: - 3 - HC-KAR NC: 2025:KHC:54657 WP No. 38551 of 2025 bearing ITBA/AST/S/147/2022-23/1051357510(1) (Annexure D); (e) Issuance of a Writ of Mandamus, or any other appropriate writ, order, or direction, directing the Ld. Commissioner of Income Tax (Appeals) before whom the Petitioner's appeal (Acknowledgement No. 195354800210823, filed vide Form 35 dated 21.08.2023 (Annexure E) is pending against the Assessment Order dated 27.03.2023 for AY 2015-16, to decide the jurisdictional ground challenging the validity of the notice u/s 148 dated 30.03.2022 (Annexure C) in terms of the binding judgment of this Hon'ble Court in Ramachandra Reddy Ravi Kumar V. DCIT (Annexure G) and other relevant precedents, as a preliminary issue, preferably within a time-bound manner; (f) Issuance of an interim order staying all further proceedings, including any recovery or penalty proceedings, pursuant to the impugned Assessment Order dated 27-03- 2023 (Annexure D), during the pendency of the present writ petition; (g) Issue any other writ, order, or direction as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case; (h) Award the costs of this petition to the Petitioner. (i) dispense with the filing of typed and certified copies of Annexures A to G; - 4 - HC-KAR NC: 2025:KHC:54657 WP No. 38551 of 2025 (j) dispense with the service of advance notices to the respondents” 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 - 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 - 5 - HC-KAR NC: 2025:KHC:54657 WP No. 38551 of 2025 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. (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. - 6 - HC-KAR NC: 2025:KHC:54657 WP No. 38551 of 2025 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 Show Cause Notices and consequential orders, notices, etc., Annexures- A, B, C and D dated 21.03.2022, 30.03.2022, 30.03.2022 and 27.03.2023 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 SV List No.: 3 Sl No.: 6