- 1 - HC-KAR NC: 2025:KHC:51190 WP No. 36459 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 05TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36459 OF 2025 (T-IT) BETWEEN: 1. M/S CORETECH REALTY PVT LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 REPRESENTED BY ITS DIRECTOR SMT. DIVYA VARADAN, DAUGHTER OF SRI. VARADAN, AGED ABOUT 41 YEARS, NO. 11, DIVYASREE CHAMBERS, WING-A, O SHAUGNESSY ROAD LANGFORD TOWN, BENGALURU – 560 025. …PETITIONER (BY SRI. AVINASH MALLYA U, ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT REP. BY ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM DELHI - 110 003. Digitally signed by SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51190 WP No. 36459 of 2025 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 2(1)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU – 560 095. 3. THE CHIEF COMMISSIONER OF INCOME TAX BENGALURU-1, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. …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 DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 06.03.2024 BEARING DIN NO. ITBA/AST/F/148A(SCN)/2023-24/1062112184(1) HEREIN MARKED AS ANNEXURE - A1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR - 3 - HC-KAR NC: 2025:KHC:51190 WP No. 36459 of 2025 ORAL ORDER In this petition, the petitioner seeks the following reliefs: "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 06.03.2024 bearing ITBA/AST/F/148A(SCN)/2023-24/1062112184(1) DIN No. herein marked as Annexure - A1. ii) 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 19.03.2024 bearing DIN No. herein ITBA/AST/F/148A(SCN)/2023-24/ 1062883503(1) marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under section 148A(d) of the Act dated 30.03.2024 DIN bearing No. ITBA/AST/F/148A/2023-24/1063684042 (1) herein marked as Annexure - A3. iv) 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 30.03.2024 bearing DIN No.ITBA/AST/S/148_1/2023-24/1063684831(1) herein marked as Annexure - A4. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed under section 147 rws 144B of the Act dated 03.02.2025, bearing DIN: ITBA/AST/S/147/2024- 25/1072869654(1) herein marked as Annexure - A5. - 4 - HC-KAR NC: 2025:KHC:51190 WP No. 36459 of 2025 vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 03.02.2025 bearing DIN: ITBA/AST/S/186/ 2024-25 /1072869765(1) herein marked as Annexure - A6. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice issued under section 156 of the Act dated 03.02.2025 bearing DIN: ITBA/AST/S/156/2024-25/1072869726 (1) herein marked as Annexure - A7. viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice issued under section 270A of the Act dated 03.02.2025 bearing DIN ITBA/PNL/S/270A/2024- 25/1072869822(1) herein marked as Annexure A8. ix) Issue a direction to dispose of the Appeal pending before the Commissioner of Income-tax (Appeals) in Appeal No. NFAC/2017-18/10442483 as having rendered academic/infructuous by reserving liberty to seek revival/restoration if the occasion so arises. x) 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 - 5 - HC-KAR NC: 2025:KHC:51190 WP No. 36459 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 further - 6 - HC-KAR NC: 2025:KHC:51190 WP No. 36459 of 2025 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 - 7 - HC-KAR NC: 2025:KHC:51190 WP No. 36459 of 2025 Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025. (ii) The notice dated 06.03.2024 at Annexure-A1, notice dated 19.03.2024 at Annexure-A2, order dated 30.03.2024 at Annexure-A3, notice dated 30.03.2024 at Annexure-A4, assessment order dated 03.02.2025 at Annexure-A5, computation sheet dated 03.02.2025 at Annexure-A6, demand notice dated 03.02.2025 at Annexure-A7 and penalty notice dated 03.02.2025 at Annexure-A8, 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 Hon’ble 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 BSS List No.: 2 Sl No.: 23