- 1 - HC-KAR NC: 2025:KHC:46954 WP No. 34260 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 34260 OF 2025 (T-IT) BETWEEN: 1. M/S NISHI FOREX AND LEISURE PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR SRI RAMA CHANDRA K SON OF SRI KUPPANNA P AGED ABOUT 49 YEARS R/O NO. 536 GROUND FLOOR AMAR JYOTHI LAYOUT 100 FT ROAD INTERMEDIATE RING ROAD DOMLUR BANGALORE - 560 071 …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT REP BY ADDITIONAL COMMISSIONER OF INCOME TAX INCOME TAX OFFICER INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR E-RAMP JAWAHARLAL NEHRU STADIUM DELHI- 110003 Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46954 WP No. 34260 of 2025 2. THE INCOME TAX OFFICER OFFICE OF THE INCOME TAX OFFICER WARD 5 (1) (1) BMTC BUILDING 80 FT ROAD 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANAGALA BANGALORE - 560 095 …RESPONDENTS (BY SRI. THIRUMALESH M., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ASSESSMENT ORDER PASSED UNDER SECTION 147 RWS 144B OF THE ACT DATED 05.03.2025 BEARING DIN NO. ITBA/AST/S/147/2024-25/1074048002(1), ENCLOSED AND MARKED AS ANNEXURE A1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. In this petition, the petitioner seeks the following reliefs; "a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed under Section 147 rws 1448 of the Act dated 05.03.2025 bearing DIN No. ITBA/AST/S/147/2024-25/1074048002(1), enclosed and marked as Annexure A1. - 3 - HC-KAR NC: 2025:KHC:46954 WP No. 34260 of 2025 b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 05/03/2025 bearing DIN No. ITBA/AST/S/630/2024-25/1074048125(1) issued by the Respondent No. 1 enclosed and marked as Annexure A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice issued u/s 156 dated 05/03/2025 bearing DIN No. ITBA/AST/S/156/2024-25/1074048094(1), issued by the Respondent No. 1, enclosed and marked as Annexure A3. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show Cause Notice issued for penalty under Sec 270A of the Act dated 05.03.2025 bearing DIN No: ITBA/PNL/F/270A/2024-25/1074048197(1), issued by Respondent No.1, enclosed and marked as Annexure B1. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Penalty order passed u/s 270A of the Act dated 26.09.2025 bearing DIN No: ITBA/PNL/F/270A/2025- 26/1081240652(1), passed by the Respondent No. 1, enclosed and marked as Annexure B2. - 4 - HC-KAR NC: 2025:KHC:46954 WP No. 34260 of 2025 f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Computation sheet dated 26.09.2025 bearing DIN No: ITBA/PNL/S/270A/2024-25/1074048197(1) in respect of penalty order u/s 270A, issued by the Respondent No. 1, enclosed and marked as Annexure B3. g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand notice u/s 270A dated 26.09.2025 bearing DIN No: ITBA/PNL/S/156/2025-26/1081240544(1), in respect of penalty u/s 270A, issued by the Respondent No. 1, enclosed and marked as Annexure B4. h) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show cause notice issued u/s 148A(b) dated 06.02.2024 bearing DIN No.ITBA/AST/F/148A(SCN)/2023-24/1060533778(1) issued by the Respondent No.2, enclosed and marked as Annexure C1. i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order passed u/s 148A(d) dated 12.03.2024 bearing DIN Notice and ITBA/AST/F/148A/2023-24/1062436453(1), by No. the Respondent No. 2, enclosed and marked as Annexure C2. - 5 - HC-KAR NC: 2025:KHC:46954 WP No. 34260 of 2025 j) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Notice u/s 148 dated 12.03.2024 bearing DIN and Notice No. ITBA/AST/S/148_1/2023-24/1062436911(1) issued by the Respondent No. 2, enclosed and marked as Annexure C3. k) And pass such other orders as this Hon'ble Court deems fit and proper 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 - 6 - HC-KAR NC: 2025:KHC:46954 WP No. 34260 of 2025 deserves to be allowed and disposed of in terms of the said order. 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 in 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 - 7 - HC-KAR NC: 2025:KHC:46954 WP No. 34260 of 2025 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. - 8 - HC-KAR NC: 2025:KHC:46954 WP No. 34260 of 2025 (ii) The impugned show cause notices and consequential orders, notices etc., at Annexures-A1, A2, A3, B1, B2, B3, B4, C1, C2 and C3 dated 05.03.2025, 05.03.2025, 05.03.2025, 05.03.2025, 26.09.2025, 26.09.2025, 26.09.2025, 06.02.2024, 12.03.2024 and 12.03.2024 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 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 GH List No.: 2 Sl No.: 11