- 1 - HC-KAR NC: 2025:KHC:42325 WP No. 31480 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 31480 OF 2025 (T-IT) BETWEEN: ATC EXPORTS 4/10 HOSUR ROAD, BAMMANAHALLI, BENGALURU- 560 068 PAN AACFA1303Q A PARRTNERSHIP FIRM UNDER THE PARTNERSHIP ACT 1932 AND REPRESENTED BY ITS PARTNER MR PREM GOYAL, S/O LATE BHRAMANAND GOYAL, AGE BOUT 75 YEARS, OCC BUSINESS, R/A G 01, KMOYENVILLE, APARTMENT MOYNVILLE ROAD, BENGALURU- 560 025 …PETITIONER (BY SRI. ANKUR PAI DHUNGAT DEEPAK., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 1(2)(1) BENGALURU B M T C BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORMANGALA, BENGALURU- 560095 2. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT, Digitally signed by SHARADAVANI B Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:42325 WP No. 31480 of 2025 2ND FLOOR, JAWHARLAL NEHRU STADIUM, NEW DELHI 110003 3. THE COMMISIONER OF INCOME TAX RANGE 1, BENGALURU BMTC BUILDING, 80 FEET ROAD , 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORMANGALA, BENGALURU- 560095 …RESPONDENTS (BY SRI. M.DILIP., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT AS THE HONBLE HIGH COURT MAY DEEM FIT AND QUASH THE FOLLOWING ANNEXURE A -IMPUGNED NOTICE DATED 06.08.2024 ISSUED BY THE RESPONDENT NO.1 UNDER SECTION 148A(B) OF THE IT ACT FOR THE AY 2018-19 IN DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2024-25/1067354867(1)., 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, petitioner seeks the following reliefs: Wherefore, it is most humbly prayed that this Hon'ble Court may kindly be pleased to:- i. Issue a writ of certiorari or any other writ as the Hon'ble High Court may deem fit and quash the following: Annexure 'A' - Impugned notice dated 06.08.2024 issued by the Respondent No.1 under section 148A(b) of the IT Act for the Ay 2018-19 in DIN & Notice No.:ITBA/AST/F/148A(SCN)/2024-25/1067354867(1). - 3 - HC-KAR NC: 2025:KHC:42325 WP No. 31480 of 2025 Annexure 'B' - Impugned order dated 26.08.2024 passed by Respondent No.1 under section 148A (d) of the IT Act for the AY 2018-19 in DIN & Notice No.: ITBA/AST/F/148A/2024-25. Annexure 'C' - Impugned notice dated 29.08.2024 issued by the Respondent No.1 under section 148 of the IT Act for the AY 2018-19 in DIN & Notice No.: ITBA/AST/S/148_1/2024- 25/1068104069(1). ii. Issue any other writ, order or direction to which the Petitioner is found entitled to in the present facts and circumstances and in the interests 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 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 - HC-KAR NC: 2025:KHC:42325 WP No. 31480 of 2025 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. (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. - 5 - HC-KAR NC: 2025:KHC:42325 WP No. 31480 of 2025 (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 show cause notice and consequential orders, notices etc., at Annexure-A, B and C dated 06.08.2024, 26.08.2024 and 29.08.2024 respectively are hereby quashed. iii. Liberty is reserved in favour of the respondents - Revenue to seek revival of this petition, subsequent - 6 - HC-KAR NC: 2025:KHC:42325 WP No. 31480 of 2025 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.: 39