- 1 - HC-KAR NC: 2025:KHC:42182 WP No. 19582 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19582 OF 2025 (T-IT) BETWEEN: M/S SBMS CONCRETE, REPRESENTED BY ITS PARTNER, SRI. BELLE SIVAIAH, S/O SRI. YERAPPA, AGED ABOUT 46 YEARS, PRESENTLY ADDRESS AT NO.4, GATEWAY PARK, NALLURHALLI, WHITEFIELD, BANGALORE – 560 066. PAN: ACNFS7615Q. …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(3), C. R. BUILDING, III FLOOR, QUEENS ROAD, BENGALURU – 560 001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), C. R. BUILDING, III FLOOR, QUEENS ROAD, BENGALURU – 560 001. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL), C. R. BUILDING, QUEENS ROAD, BENGALURU – 560 001. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42182 WP No. 19582 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ASSESSMENT ORDER PASSED U/S 147 RWS 144 OF THE ACT DATED 09/05/2025 BEARING DIN ITBA/AST/M/147/2025-26/1076173011(1) PASSED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed u/s 147 rws 144 of the Act dated 09/05/2025 bearing DIN: ITBA/AST/M/147/2025- 26/1076173011(1) passed by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice issued u/s 156 dated 09/05/2025 bearing DIN: ITBA/AST/M/147/2025-26/1076173012(1) passed by the Respondent No. 1 for the assessment year 2018- 19 herein marked Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice issued u/s 270A dated 09/05/2025 bearing DIN: - 3 - HC-KAR NC: 2025:KHC:42182 WP No. 19582 of 2025 ITBA/AST/M/147/2025-26/1076173065(1) issued by the Respondent No. 1 for the assessment year 2018- 19 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.” 2. Learned counsel for the petitioner submits that in relation to the very same writ petitioner, this Court in W.P.No.2436/2025 disposed of vide final order dated 08.09.2025 by quashing the notice issued by the respondent under Section 148 of the Income Tax Act as hereunder: “The petitioner is before this Court seeking the following prayer: "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 09/03/2022 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2021-22/1040496263(1) issued by the Respondent No. 1 for the assessment year 2018-19 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 27/09/2023 passed under section 148A(d) of the Act bearing DIN & Notice No. ITBA/COM/M/17/2023-24/1056580297(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexure - A2. - 4 - HC-KAR NC: 2025:KHC:42182 WP No. 19582 of 2025 iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 27/09/2023 issued under section 148 of the Act bearing DIN & Notice No. ITBA/COM/M/17/2023-24/1056584968(1) issued by the Respondent No. 1 for the assessment year 2018-19 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 27/09/2023 bearing DIN No.ITBA/COM/M/17/2023-24/1056582975(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexuге - В. v) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard Sri Annamalai S., learned counsel for the petitioner and Sri M. Dilip, learned counsel for the respondents. 3. The grounds projected in the subject petition in support of the prayer 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 case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: - 5 - HC-KAR NC: 2025:KHC:42182 WP No. 19582 of 2025 ORDER (i) The impugned show cause notices issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petition 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 petition is allowed. (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of this petition would become necessary.” 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 submits that in view of quashing the notice under Section 148 of Income Tax Act by this Court in W.P.No.2436/2025, the impugned assessment order dated 09.05.2025 at Annexure-A1, demand notice dated 09.05.2025 at - 6 - HC-KAR NC: 2025:KHC:42182 WP No. 19582 of 2025 Annexure-A2, penalty notice dated 09.05.2025 at Annexure-A3, issued pursuant thereto may be quashed. 4. In view of the aforesaid facts and circumstances and quashment of notice under Section 148 of the Income Tax Act in W.P.No.2436/2025 dated 08.09.2025 deserves to be quashed. 5. Accordingly, I pass the following: ORDER i) The petition is hereby allowed. ii) The impugned assessment order dated 09.05.2025 at Annexure-A1, demand notice dated 09.05.2025 at Annexure-A2, penalty notice dated 09.05.2025 at Annexure-A3 are hereby quashed. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 3 Sl No.: 83