Full Judgment
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 31ST DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 23131 OF 2025 (T-IT) BETWEEN: MOHAMMED SAIT SON OF LATE ABDUL AZEEZ SAIT, AGED ABOUT 52 YEARS, NO 132, 4TH CROSS, BANNIMANTAPA, C LAYOUT, MYSURU - 570 015 …PETITIONER (BY SRI. SAPTARSHI MUKHOPADHYAY, FOR SMT. LOCHANA S. BABU, ADVOCATES) AND:
1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) AND TPS, 1ST FLOOR, AYAKAR BHAVAN, REAC, MYSURU - 570 008 Digitally signed
by CHANDANA 2. JOINT COMMISSIONER OF INCOME TAX, RANGE-1, BM 22/16, CENTRAL REVENUE BUILDING, Location: High NAZARBAD ROAD, Court of MYSURU - 570 008 Karnataka …RESPONDENTS(BY SRI. M. THIRUMALESH, ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARL OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE SHOW CAUSE NOTICE ISSUED UNDER SECTION 148A(1) OF THE ACT DATED 18.03.2025 FOR THE ASSESSMENT YEAR 2021-22 BY THE RESPONDENT NO. 1 BEARING DIN ITBA/AST/F/148A(SCN)-1/2024-25/1074631559(1) HEREIN AS ANNEXURE - A AND ETC., -2-
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:- “a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice issued under section 148A(1) of the Act dated 18.03.2025 for the assessment year 2021-22 by the Respondent No.1 bearing DIN ITBA/AST/F/ 148A(SCN)_1/2024-25/1074631559(1) herein as Annexure-A. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 16.06.2025 passed under section 148A(3) of the Act for the assessment year 2021-22 by the Respondent No.1 bearing DIN ITBA/AST/F/148A/2025-26/1077068189
(1) herein as Annexure-A1
c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Act dated 16.06.2025 for the assessment year 2021-22 by the Respondent No.1 bearing DIN ITBA/AST/S/148_1/2025-26/1077069425
(1) herein as Annexure-A2. -3- .d) 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 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 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 -4- 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:
ORDER
(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 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. -5-
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.
(ii) The impugned show cause notices and consequential orders, notices etc., at Annexures- A, A1 and A2 dated 18.03.2025, 16.06.2025 and 16.06.2025 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 MDS List No.: 2 Sl No.: 85