- 1 - HC-KAR NC: 2025:KHC:49686 WP No. 17652 of 2022 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. 17652 OF 2022 (T-IT) BETWEEN: SRI MADAPPA REVANNA AGE 60 YRS NO 1, NRI LAYOUT KALKERE ROAD HORAMAVU POST K.R PURAM BENGALURU- 560043 …PETITIONER (BY SMT. KRISHIKA VAISHNAV, ADVOCATE) AND: ASSISTANT COMMISSIONER OF INCOME TAX NO. 215, 2ND FLOOR BMTC BUILDING 6TH BLOCK KORAMANGALA BENGALURU 560095 …RESPONDENT (BY SRI. M.DILIP., ADVOCATE) *** THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND STRIKE DOWN THE IMPUGNED ORDER BEARING NO.ITBA/COM/F/17/2022-23/1044333895(1) DATED 30.07.2022 VIDE ANNEXURE-A FOR THE A.Y. 2017-18 AS BEING TIME BARRED, VOID, ILLEGAL, BEYOND AUTHORITY AND HENCE UNCONSTITUTIONAL, ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49686 WP No. 17652 of 2022 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: a) Issue a Writ of Certiorari or any direction to quash and strike down the impugned Order bearing no. ITBA/COM/F/17/2022-23/1044333895(1) dated 30.07.2022 vide Annexure A for the A.Y. 2017-18 as being time barred, void, illegal, beyond authority and hence unconstitutional. b) Issue a Writ of Certiorari or any direction to quash and strike down the impugned Order dated 30.07.2022 for the A.Y 2017-18 of Income Tax Act, 1961 vide Annexure A1 is illegal and without authority. c) Declare the act of Respondent of issuing the impugned order vide Annexure A and Annexure A1 dated 30/7/2022 as time barred and bad in law. d) Any other relief/s 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 respondent 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 - 3 - HC-KAR NC: 2025:KHC:49686 WP No. 17652 of 2022 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 respondent 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. - 4 - HC-KAR NC: 2025:KHC:49686 WP No. 17652 of 2022 (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 Commissioner of Income-tax - - 5 - HC-KAR NC: 2025:KHC:49686 WP No. 17652 of 2022 W.P.No.17352/2022 and connected matters - dated 28.08.2025. (ii) The impugned order dated 30.07.2022 at Annexure A for the assessment year 2017-18 and the notice issued under Section 148 of the I.T. Act, at Annexure A1, are hereby quashed. (iii) Liberty is reserved in favour of the respondent - 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 BMV* List No.: 2 Sl No.: 55