Karnataka High Court
Yallampalli Venkataramanappa ... vs The Income Tax Officer on 26 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:49055
WP No. 17473 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 26TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 17473 OF 2025 (T-IT)
BETWEEN:
YALLAMPALLI VENKATARAMANAPPA MANJUNATH
S/O. Y. VENKATARAMANAPPA
AGED ABOUT 43 YEARS,
16TH WARD, NEAR HEALTH QUARTERS,
BAGEPALLI - 561 207.
...PETITIONER
(BY SRI. RAMA MURTHY R., ADVOCATE)
AND:
THE INCOME TAX OFFICER
WARD-1, YASHODA COMPLEX
B.B. ROAD,
CHICKBALLAPURA - 562 101.
Digitally signed ...RESPONDENT
by
SHARADAVANI (BY SRI. M. DILIP, ADVOCATE)
B
Location: High
Court of THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE
Karnataka
CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF
CERTIORARI OR IN THE NATURE OF WRIT OF CERTIORARI
QUASHING THE ORDER DATED 31.08.2024 MADE U/S 148A(D) OF
THE ACT, FOR THE ASSESSMENT 2017-2018 YEAR
ITBA/COM/F/17/2024-25/1068218810(1)) (ANNEXURE-E) AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
-2-
NC: 2025:KHC:49055
WP No. 17473 of 2025
HC-KAR
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
"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 order dated 31.08.2024
made u/s 148A(d) of the Act, for the assessment year
2017-2018 (Annexure-E) [ITBA/Com/F/17/2024-
25/1068218810(1)].
B. 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 31.08.2024 for the assessment year
2017-2018 (Annexure-F) {ITBA/Com/F/17/2024-
25/1068219737(1)] issued by the Respondent.
C. 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 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
NC: 2025:KHC:49055
HC-KAR
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:
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.
NC: 2025:KHC:49055
HC-KAR
(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.
NC: 2025:KHC:49055
HC-KAR
(ii) The impugned order and notice at Annexures- E
and F dated 31.08.2024 are 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
SJK
CT:BHK
