- 1 - HC-KAR NC: 2025:KHC:53369 WP No. 37838 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.37838 OF 2025 (T-IT) BETWEEN: BANGALORE KOTERANGAIAH SRINIVASA S/O KOTERANGAIAH, NO. 234 SRI SAI NILAYA AGED ABOUT 61 YEARS. 50 FEET ROAD, NGEF LAYOUT, NAGARBHAVI, BANGALORE NORTH, PO NAGARBHAVI, DIST BENGALURU. …PETITIONER (BY SRI. PRAKYAT J S., AND SMT. JYOTI NEGI, ADVOCATES) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2. THE INCOME TAX OFFICER WARD 6(2)(1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560095. (JURISDICTIONAL ASSESSING OFFICER - JAO) 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-1, C.R. BUILDING, QUEENS ROAD, BENGALURU. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53369 WP No. 37838 of 2025 4. NATIONAL FACELESS ASSESSMENT CENTRE (NAFAC) THROUGH PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, NEW DELHI – 110 001. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED ORDER UNDER SECTION 148A(D) DATED 05.04.2022 BEARING DIN ITBA/AST/F/148A/2022-23/1042522308(1) (ANNEXURE C) PASSED BY RESPONDENT NO.4, AS IT SUFFERS FROM NON- APPLICATION OF MIND AND VIOLATION OF NATURAL JUSTICE 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: “(i) ISSUE A WRIT OF CERTIORARI quashing and setting aside the Impugned Order under Section 148A(d) dated 05.04.2022 bearing DIN: ITBA/AST/F/148A/2022- 23/1042522308(1) (Annexure C) passed by Respondent No. 2, as it suffers from non-application of mind and violation of natural justice; (ii) ISSUE A WRIT OF CERTIORARI quashing and setting aside the Impugned Notice under Section 148 dated 06.04.2022 bearing ITBA/AST/S/148_1/2022- 23/1042580117(1) (Annexure D) issued by Respondent No. 2, for being void ab initio and ultra vires Notification S.O. 1466(E) dated 29.03.2022; - 3 - HC-KAR NC: 2025:KHC:53369 WP No. 37838 of 2025 (iii) ISSUE A WRIT OF CERTIORARI quashing and setting aside the Impugned Assessment Order dated 04.03.2024 bearing DIN: ITBA/AST/S/147/2023- 24/1061976449(1) (Annexure E), as the assumption of jurisdiction itself was illegal, rendering the assessment order passed by Respondent No.4 a nullity; (iv)ISSUE A WRIT OF MANDAMUS directing the Respondents to delete the illegal demand raised pursuant to the impugned orders; (v) In the interregnum stay the operation of the Impugned Assessment Order and the Demand Notice pending disposal of this Writ Petition; (vi) PASS such other orders as this Hon'ble Court deems fit 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 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:53369 WP No. 37838 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:53369 WP No. 37838 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 notices and consequential orders, notices etc., at Annexures- C, D and E dated 05.04.2022, 29.03.2022 and 04.03.2024 respectively are hereby quashed. (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 - 6 - HC-KAR NC: 2025:KHC:53369 WP No. 37838 of 2025 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 SV List No.: 2 Sl No.: 46