- 1 - HC-KAR NC: 2025:KHC:49362 WP No. 1261 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 1261 OF 2023 (T-IT) BETWEEN: 1. SRI. RAMALINGA S/O. LATE SRI. LINGAIAH K AGED ABOUT 51 YEARS SY. NO. 47/2 1ST MAIN ROAD KAVERI LAYOUT DODDABETTAHALLI ATTUR YELAHANKA NEW TOWN BANGALORE – 560 064. …PETITIONER (BY SRI. JEEVAN J NEERALGI, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER /ASST COMMISSIONER OF INCOME TAX CIRCLE 6(1) BMTC BUILDING 80 FEET ROAD SIXTH BLOCK KORAMANGALA BANGALORE – 560 095. …RESPONDENT (BY SRI. B I SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ENTIRE Digitally signed by SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49362 WP No. 1261 of 2023 PROCEEDING INITIATED BY ISSUING THE ORDER DT.30.12.2022 ISSUED UNDER SECTION 148A OF THE INCOME TAX ACT,1961 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, the petitioner seeks the following reliefs: i. Issue appropriate writ, direction or order quashing the entire proceedings initiated by issuing order dated 30.12.2022 issued under Section 148A of the Income-Tax Act, 1961 and consequent Notice dated 30.12.2022 issued under Section 148 of the Income-Tax Act, 1961 in the interest of justice and equity. (Annexures-N & P) ii. Pass such other order as this Hon’ble Court deems fit under the circumstances of the case. (Annexures-N & P) 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 - 3 - HC-KAR NC: 2025:KHC:49362 WP No. 1261 of 2023 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. 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:49362 WP No. 1261 of 2023 (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 - W.P.No.17352/2022 and connected matters - dated 28.08.2025. - 5 - HC-KAR NC: 2025:KHC:49362 WP No. 1261 of 2023 (ii) The entire proceedings initiated by order dated 30.12.2022 and notice dated 30.12.2022 at Annexures-N and P are hereby quashed. (iii) Liberty is reserved in favour of the respondent 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 BSS List No.: 2 Sl No.: 50