Karnataka High Court
Sri. Vikramaditya Raval vs Union Of India on 6 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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WP No. 32103 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 6TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 32103 OF 2025 (T-IT)
BETWEEN:
SRI VIKRAMADITYA RAVAL
S/O AND LEGAL REPRESENTATIVE OF
LATE SRI PRITHVI RAVAL,
AGED ABOUT 42 YEARS,
NO. 19/1, 4TH CROSS, 1ST BLOCK,
JAYANAGAR, BENGALURU - 560 011.
PAN: AAJPR5226L.
...PETITIONER
(BY SRI ANNAMALAI S., ADVOCATE)
AND:
1. UNION OF INDIA
Digitally signed THROUGH THE SECRETARY,
by NAGAVENI
Location: MINISTRY OF FINANCE,
HIGH COURT DEPARTMENT OF REVENUE,
OF
KARNATAKA GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI - 110 001.
2. MINISTRY OF FINANCE,
THROUGH THE CHAIRMAN,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI - 110 001.
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3. CENTRAL BOARD OF DIRECT TAXES,
THROUGH THE SECRETARY,
MINISTRY OF FINANCE,
NORTH BLOCK,
NEW DELHI - 110 001.
4. ASSESSMENT UNIT,
INCOME TAX DEPARTMENT,
REPRESENTED BY
ADDITIONAL/JOINT/DEPUTY/ASSISTANT
COMMISSIONER OF INCOME-TAX/INCOME-TAX
OFFICER, INCOME-TAX DEPARTMENT,
MINISTRY OF FINANCE,
ROOM NO.401, 2ND FLOOR, E-RAMP,
JAWAHARLAL NEHRU STADIUM,
DELHI - 110 003.
5. THE INCOME TAX OFFICER,
WARD 2(2)(3), BMTC BUILDING,
80 FEET ROAD, 6TH BLOCK,
NEAR KHB GAMES VILLAGE,
KORAMANGALA,
BENGALURU - 560 095.
6. THE JOINT COMMISSIONER OF INCOME-TAX,
RANGE 2(2), BMTC BUILDING,
80 FEET ROAD, 6TH BLOCK,
NEAR KHB GAMES VILLAGE,
KORAMANGALA,
BENGALURU - 560 095.
...RESPONDENTS
(BY SRI E.I.SANMATHI, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF CONSTITUTION OF INDIA IS PRAYING TO I) TO
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HOLD THAT THE IMPUGNED CLAUSE (IV) TO SECTION 148(3)
OF THE ACT IN ANNEXURE-A1 AND THE SUB-SECTION (4) TO
SECTION 148A OF THE ACT IN ANNEXURE A2 ARE ILLEGAL,
ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE
OF ARTICLES 14 OF CONSTITUTION AND ISSUE A WRIT OF
CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER
OR DIRECTION AND QUASH THE IMPUGNED CLAUSE (IV) TO
SECTION 148(3) OF THE ACT AT ANNEXURE A1 AND THE SUB-
SECTION (4) TO SECTION 148A OF THE ACT AT ANNEXURE A2;
II) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE
NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE
UNDER SECTION 148 OF THE ACT DATED 27.03.2025 FOR THE
ASSESSMENT YEAR 2021-22 ISSUED BY THE RESPONDENT
NO.5 BEARING DIN AND NOTICE NO. ITBA/AST/S/148_1/2024-
25/1075119047(1) HEREIN ENCLOSED AND MARKED AS
ANNEXURE-B; III) ISSUE A WRIT OF CERTIORARI OR
DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI
QUASHING THE APPROVAL UNDER SECTION 151 DATED
27.03.2025 FOR THE ASSESSMENT YEAR 2021-22 ISSUED BY
THE RESPONDENT NO.6 BEARING DIN NO.
ITBA/AST/S/128/2024-25/1075115957(1) HEREIN MARKED AS
ANNEXURE-C.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
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CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, the petitioner seeks the following reliefs:
i) "To hold that the impugned Clause (iv) to section
148(3) of the act in Annexure-A1 and the sub-
section (4) to section 148a of the act in Annexure
A2 are illegal, arbitrary, unreasonable, void, unfair
and violative of Articles 14 of Constitution and
issue a Writ of Certiorari or any other appropriate
writ or order or direction and quash the impugned
Clause (iv) to section 148(3) of the act at
Annexure A1 and the sub-section (4) to section
148A of the act at Annexure A2;
ii) Issue a writ of certiorari or direction in the nature
of a writ of certiorari quashing the notice under
section 148 of the Act dated 27.03.2025 for the
assessment year 2021-22 issued by the
Respondent No.5 bearing DIN and Notice No.
ITBA/AST/S/148_1/2024-25/1075119047(1)
herein enclosed and marked as Annexure-B;
iii) Issue a writ of Certiorari or direction in the nature
of a writ of certiorari quashing the approval under
section 151 dated 27.03.2025 for the assessment
year 2021-22 issued by the Respondent No.6
bearing Din No. ITBA/AST/S/128/2024-
25/1075115957(1) herein marked as Annexure-C.
iv) And pass such other orders as this Hon'ble Court
deems fit and proper in the interest of justice and
equity."
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2. Heard Sri Annamalai S., learned counsel for the
petitioner and Sri E.I.Sanmathi, 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 Income-tax - W.P.No.17352/2022 and
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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
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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.
(ii) The impugned show cause notices and consequential
orders, notices etc., at Annexures-B and C, both dated
27.03.2025 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
NVJ
