- 1 - HC-KAR NC: 2025:KHC:34937 WP No. 21221 of 2025 C/W WP No. 19658 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 21221 OF 2025 (T-IT) C/W WRIT PETITION NO. 19658 OF 2024 (T-IT) IN WP No. 21221/2025 BETWEEN: M/S.OZONE ELEGANT DEVELOPERS PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013, REPRESENTED BY ITS DIRECTOR, SRI MEDIPALLI SREEHARI, S/O SRI MEDIPALLI PRATHAP NAIDU, AGED ABOUT 53 YEARS, NO.35/1, 2ND FLOOR, YELLAPPA CHETTY LAYOUT, CIVIL STATION, ULSOOR ROAD, BENGALURU – 560 042. PAN: AADCO3705C. …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER /ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5(1)(1), Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34937 WP No. 21221 of 2025 C/W WP No. 19658 of 2024 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. 2. THE JOINT COMMISSIONER OF INCOME TAX, RANGE 3(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. 3. THE DEPUTY / ASSISTANT DIRECTOR OF INCOME TAX, (INV.) 2(4) C.R. BUILDINGS ANNEXE, NO. 1, QUEENS ROAD BENGALURU – 560 001. …RESPONDENTS (BY SRI M.THIRUMALESH, ADVOCATE FOR R1 AND R2; SRI DILIP M., ADVOCATE FOR R3) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) QUASHING THE NOTICE ISSUED UNDER SECTION 148A(1) OF THE ACT DATED 22/03/2025 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)_1/2024-25/1074864798(1) ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2021-22 HEREIN MARKED AS ANNEXURE - A1; II) QUASHING THE ORDER DATED 30/06/2025 PASSED UNDER SECTION 148A(3) OF THE ACT BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2025-26/1078037102(1) ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2021-22 HEREIN MARKED AS ANNEXURE - A2; III) QUASH THE NOTICE DATED 30.06.2025 ISSUED UNDER SECTION 148 OF THE ACT BEARING DIN AND NOTICE NO. ITBA/AST/148_1/2025- 26/1078038127(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2021-22 HEREIN MARKED AS ANNEXURE -A3; IV) QUASH THE APPROVAL DATED 30.06.2025 ISSUED AS PER THE - 3 - HC-KAR NC: 2025:KHC:34937 WP No. 21221 of 2025 C/W WP No. 19658 of 2024 PROVISION OF SECTION 151 OF THE ACT BEARING DIN. ITBA/AST/S/128/2025-26/1078035653(1) ISSUED BY THE R2 FOR THE ASSESSMENT YEAR 2021-22 HEREIN MARKED AS ANNEXURE -A4. IN WP NO. 19658/2024 BETWEEN: 1. M/S. OZONE ELEGANT DEVELOPERS PRIVATE LIMITED INCORPORATED UNDER COMPANIES ACT, 2013 REPRESENTED BY ITS DIRECTOR, SRI MEDIPALLI SREEHARI S/O SRI MEDIPALLI PRATHAP NAIDU, AGED ABOUT 53 YEARS, PRESENTLY AT NO. 35/1, 2ND FLOOR, YELLAPPA CHETTY LAYOUT, CIVIL STATION, ULSOOR ROAD, BENGALURU – 560 042 PAN: AADCO3705C. ...PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 3(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU - 3 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, - 4 - HC-KAR NC: 2025:KHC:34937 WP No. 21221 of 2025 C/W WP No. 19658 of 2024 KORAMANGALA, BENGALURU – 560 095. 3. THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 3(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. 4. THE DEPUTY / ASSISTANT DIRECTOR OF INCOME TAX, (INV.) 2(4) C.R.BUILDINGS ANNEXE, NO.1, QUEENS ROAD, BENGALURU – 560 001. ...RESPONDENTS (BY SRI M.THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) QUASH THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 12/03/2024 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2023-24/1062491922(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2020-21 HEREIN MARKED AS ANNEXURE-A1; ii) QUASH THE ORDER ISSUED UNDER SECTION 148A(d) OF THE ACT DATED 29/03/2024 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2023- 24/1063648595(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2020-21 HEREIN MARKED AS ANNEXURE-A2; iii) QUASH THE NOTICE ISSUED UNDER SECTION 148 OF THE ACT DATED 29/03/2024 BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2023- 24/106365097(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2020-21 HEREIN MARKED AS ANNEXURE-A3. - 5 - HC-KAR NC: 2025:KHC:34937 WP No. 21221 of 2025 C/W WP No. 19658 of 2024 THESE PETITIONS, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner, who is common in both these petitions, is before this Court seeking the following prayers: In W.P.No.21221/2025 “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(1) of the Act dated 22/03/2025 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)_1/2024-25/1074864798(1) issued by the Respondent No. 1 for the assessment year 2021-22 herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 30/06/2025 passed under section 148A(3) of the Act bearing DIN & Notice No. ITBA/AST/F/148A/2025-26/1078037102(1) issued by the Respondent No. 1 for the assessment year 2021-22 herein marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 30/06/2025 issued under section 148 of the Act bearing DIN & Notice No. ITBA/AST/S/148_1/2025- 26/1078038127(1) issued by the Respondent No. 1 for the assessment year 2021-22 herein marked as Annexure - АЗ. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval dated - 6 - HC-KAR NC: 2025:KHC:34937 WP No. 21221 of 2025 C/W WP No. 19658 of 2024 30/06/2025 issued as per the provisions of Section 151 of the Act bearing DIN: ITBA/AST/S/128/2025- 26/1078035653(1) issued by the Respondent No. 2 for the assessment year 2021-22 herein marked as Annexure - A4. v) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” In W.P.No.19658/2024 “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 12/03/2024 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2023-24/1062491922(1) issued by the Respondent No. 1 for the assessment year 2020-21 herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order issued under section 148A(d) of the Act dated 29/03/2024 bearing DIN & Notice No. ITBA/AST/F/148A/2023-24/1063648595(1) issued by the Respondent No. 1 for the assessment year 2020-21 herein marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Act dated 29/03/2024 bearing DIN & Notice No. ITBA/AST/S/148_1/2023-24/106365097(1) issued by the Respondent No. 1 for the assessment year 2020-21 herein marked as Annexure - АЗ. iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” - 7 - HC-KAR NC: 2025:KHC:34937 WP No. 21221 of 2025 C/W WP No. 19658 of 2024 2. Heard Sri Annamalai S, learned counsel for the petitioner in both the cases, Sri M Thirumalesh, learned counsel appearing for R-1 and 2 in W.P.No.21221 of 2025 and for all the respondents in W.P.No.19658 of 2024 and Sri Dilip M, learned counsel for R-3 in W.P.No.21221 0f 2025. 3. The grounds projected in the subject petitions in support of the prayers quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the cases at hand, the petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notice 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 petitions would stand quashed. - 8 - HC-KAR NC: 2025:KHC:34937 WP No. 21221 of 2025 C/W WP No. 19658 of 2024 (ii) Liberty is reserved to the respondents - revenue to revive the petitions in the event, the Apex Court would hold in favour of the Revenue in the matter 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. Sd/- (M.NAGAPRASANNA) JUDGE BKP List No.: 1 Sl No.: 104