- 1 - HC-KAR NC: 2025:KHC:49712 WP No. 35652 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35652 OF 2025 (T-RES) BETWEEN: 1. MR. RAJESH KUMAR AGED ABOUT 44 YEARS (LEGAL REPRESENTATIVE OF LATE C. CHANNAPPA) LAKSHMI NILAYA HOUSE NO. 3, 3RD CROSS NAGAPPA BLOCK, SRIRAMPURAM S.O., BANGALORE NORTH, BENGALURU - 560 021, …PETITIONER (BY SRI. A. SHANKAR, SENIOR ADVOCATE FOR SRI. MADHUSUDHAN U.A., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 2 (4), BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 2 (4), BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. 3. THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) CENTRAL REVENUE BUILDING, QUEENS ROAD, Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49712 WP No. 35652 of 2025 BENGALURU - 560 001. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 31.03.2023 ISSUED UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2013-14 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/COM/M/17/2022-23/1051782106(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 ORAL ORDER Petitioner in this petition, seeks the following reliefs: "Wherefore it is prayed that this Hon'ble Court be pleased to: a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.03.2023 issued under section 148 of the Income Tax Act, 1961 for the assessment year 2013-14 by the Respondent No.1 bearing DIN & Notice No. ITBA/COM/M/17/2022- 23/1051782106(1) herein marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.08.2024 issued under section 148 of the Income Tax Act, 1961 for the assessment year 2016-17 by the Respondent No.2 bearing DIN & Notice No. ITBA/COM/M/17/2024- 25/1068212979(1) herein marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.08.2024 issued under section 148 of the Income Tax Act, 1961 for the assessment year 2017-18 by the Respondent No.2 bearing DIN & Notice No. ITBA/COM/M/17/2024- 25/1068215811(1) herein marked as Annexure - A3. - 3 - HC-KAR NC: 2025:KHC:49712 WP No. 35652 of 2025 d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 11.09.2025 issued under section 142(1) for the assessment year 2013-14 by the Respondent No.2 DIN bearing & Notice No. ITBA/AST/M/142(1)/2025-26/1080613054(1) herein marked. as Annexure - B1. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 11.09.2025 issued under section 142(1) for the assessment year 2016-17 by the Respondent No.2 bearing DIN B Notice No. ITBA/AST/M/142(1)/2025-26/1080613158(1) herein marked as Annexure - B2. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 11.09.2025 issued under section 142(1) for the assessment year 2017-18 by the Respondent No.2 bearing DIN & Notice No. ITBA/AST/M/142(1)/2025-26/1080612468(1) herein marked as Annexure B3. g) 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 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 - 4 - HC-KAR NC: 2025:KHC:49712 WP No. 35652 of 2025 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 - 5 - HC-KAR NC: 2025:KHC:49712 WP No. 35652 of 2025 (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). 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 - 6 - HC-KAR NC: 2025:KHC:49712 WP No. 35652 of 2025 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., at Annexures- A1, A2, A3, B1, B2 and B3 dated 31.03.2023, 31.08.2024, 31.08.2024, 11.09.2025, 11.09.2025 and 11.09.2025 respectively are hereby quashed, in so far as petitioners is concerned. (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 BSV CT- SG List No.: 2 Sl No.: 17