- 1 - HC-KAR NC: 2025:KHC:54243 WP No. 38376 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38376 OF 2025 (T-RES) BETWEEN: MR. PRAVEEN KUMAR, PROPRIETOR, AGED ABOUT 47 YEARS, M/S ARIHANT STEEL, HAVING OFFICE AT NO.222/6, K H RANGANATHA COLONY, OPP. BHEL, MYSORE ROAD, BENGALURU - 560 039. …PETITIONER (BY SRI BHARATH KUMAR V, ADVOCATE) AND: ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4) BLR, HAVING OFFICE AT CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. …RESPONDENT (BY SRI M DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 08.12.2025 BEARING DIN NO. ITBA/AST/F/148A(SCN)-1/2025- 26/1083384456(1) ISSUED BY THE RESPONDENT UNDER SECTION 148A(1) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2022-23 IN RESPECT OF THE PETITIONER (ANNEXURE-A). THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54243 WP No. 38376 of 2025 ORAL ORDER 1. Mr. M. Dilip, learned counsel accepts notice for respondent. 2. In this petition, petitioner seeks the following reliefs: "WHEREFORE it is prayed that this Hon'ble Court may be pleased to: a. Issue a writ in the nature of certiorari or any other appropriate writ, order or direction quashing the notice dated 08.12.2025 bearing DIN No. ITBA/AST/F/148A(SCN)_1/2025-26/1083384456(1) issued by the Respondent under Section 148A(1) of the Income Tax Act, 1961 for the assessment year 2022-23, in respect of the Petitioner (Annexure A); b. Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter. 3. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 4. 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 - - 3 - HC-KAR NC: 2025:KHC:54243 WP No. 38376 of 2025 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. 5. 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. 6. 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 - 4 - HC-KAR NC: 2025:KHC:54243 WP No. 38376 of 2025 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." 7. 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. 8. 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. - 5 - HC-KAR NC: 2025:KHC:54243 WP No. 38376 of 2025 (ii) The impugned notice at Annexure- A dated 08.12.2025 issued by respondent is 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 tsn* List No.: 2 Sl No.: 30