Karnataka High Court
Sri Ramalinga vs The Deputy Commissioner/Asst on 27 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:49362
WP No. 1261 of 2023
HC-KAR
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:
Digitally signed
by 1. THE DEPUTY COMMISSIONER /ASST
SREEDHARAN
BANGALORE
SUSHMA
COMMISSIONER OF INCOME TAX
LAKSHMI CIRCLE 6(1)
Location: High
Court of
Karnataka
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
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WP No. 1261 of 2023
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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
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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.
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(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.
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(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
