- 1 - HC-KAR NC: 2025:KHC:37104 WP No. 26093 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 26093 OF 2025 (T-IT) BETWEEN: KALYANI PHARMA A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER, SRI S. SURESH BABU, NO.2, M.G. ROAD, GAJANANA CIRCLE, CHINTAMANI - 563125, CHICKBALLAPURA DISTRICT. …PETITIONER (BY SRI. R. CHANDRASHEKAR AND KASHINATH KALMATH, ADVOCATES FOR SRI. RAMA MURTHY R., ADVOCATE) AND: THE INCOME TAX OFFICER WARD 1, NO.271/1, 1343, YASHODA COMPLEX, B.B. ROAD, CHICKBALLAPURA-562 101. …RESPONDENT (BY SRI. M. DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA IS PRAYING TO QUASH THE NOTICE ISSUED U/S 148 OF THE ACT DATED 23.06.2025 FOR THE ASSESSMENT YEAR 2021-22 (ANNEXURE-B) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37104 WP No. 26093 of 2025 ITBA/AST/S/148/1/2025-26/1077496532(1) ISSUED BY THE RESPONDENT. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “A. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the notice issued u/s.148 of the Act dated 23.06.2025 for the assessment year 2021-22 (Annexure-'B') [ITBA/AST/S/148_1/2025-26/1077496532(1)] issued by the Respondent. B. This Hon'ble Court may be pleased to issue such other relief or reliefs as this Hon'ble Court deems fit, in the interest of justice, in the Petitioner's case.” 2. Heard Sri Chandrasekhar R. and Sri Kashinath Kalmath, learned counsel for Sri Rama Murthy R., 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 - 3 - HC-KAR NC: 2025:KHC:37104 WP No. 26093 of 2025 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: ORDER (i) The impugned show cause notice 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 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. - 4 - HC-KAR NC: 2025:KHC:37104 WP No. 26093 of 2025 (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. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 123