M/S Navnidhi Infrastructure Private ... vs The Deputy Commissioner Of Income Tax
2025 Latest Caselaw 9104 Kant

Citation : 2025 Latest Caselaw 9104 Kant
Judgement Date : 13 October, 2025

Karnataka High Court

M/S Navnidhi Infrastructure Private ... vs The Deputy Commissioner Of Income Tax on 13 October, 2025

Author: S.R.Krishna Kumar

Bench: S.R.Krishna Kumar

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                                                           NC: 2025:KHC:40505
                                                        WP No. 25758 of 2025


                      HC-KAR




                      IN THE HIGH COURT OF KARNATAKA AT BENGALURU
                           DATED THIS THE 13TH DAY OF OCTOBER, 2025
                                              BEFORE
                           THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
                             WRIT PETITION NO. 25758 OF 2025 (T-IT)
                      BETWEEN:

                      M/S. NAVNIDHI INFRASTRUCTURE PRIVATE LIMITED
                      A COMPANY INCORPORATED UNDER
                      THE COMPANIES ACT, 1956,
                      REP. BY ITS DIRECTOR,
                      SRI NAVEEN KUMAR SARAWGI,
                      SON OF SRI BHAG CHAND SARAWGI,
                      AGED ABOUT 49 YEARS,
                      C/O BIMAL AUTO AGENCY,
                      60/2 WHITEFIELD ROAD, MAHADEVAPURA,
                      BANGALORE-560048.
                      PAN: AADCN5194L.
                                                                ...PETITIONER
                      (BY SRI. MADHUSUDHAN U. A., ADV.)

                      AND:

                      1.    THE DEPUTY COMMISSIONER OF INCOME TAX
Digitally signed by
NANJUNDACHARI               CIRCLE-5(1) (1), BANGALORE,
Location: HIGH              BMTC BUILDING, 80 FEET ROAD,
COURT OF                    6TH BLOCK, NEAR KHB GAMES VILLAGE,
KARNATAKA
                            KORAMANGALA, BENGALURU-560095.

                      2.  THE JOINT/ADDITIONAL COMMISSIONER OF
                          INCOME TAX, RANGE 3(1),
                          BMTC BUILDING, 80 FEET ROAD,
                          6TH BLOCK, NEAR KHB GAMES VILLAGE,
                          KORAMANGALA, BENGALURU-560095.
                                                             ...RESPONDENTS
                      (BY SRI. TIRUMALESH M., ADV.)
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                                            NC: 2025:KHC:40505
                                         WP No. 25758 of 2025


HC-KAR




      THIS PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASH THE
NOTICE DATED 22.03.2025 ISSUED UNDER SECTION 148A(1)
OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR
2020-21 BY THE RESPONDENT NO.1 BEARING DIN AND
NOTICE         NO.     ITBA/AST/F/      148A(SCN)-1/2024-25/
1074872147(1) HEREIN 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

In this petition, the petitioner seeks the following

reliefs:

"i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 22.03.2025 issued under Section 148A(1) of the Income Tax Act, 1961 for the assessment year 2020-21 by the Respondent No.1 bearing DIN and Notice No.ITBA/AST/F/148A(SCN)-1/2024-

25/1074872147(1) herein marked as Annexure-A1;

ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 12.06.2025 issued for the assessment year 2020-21 by the Respondent No.1 bearing DIN &

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Letter No.ITBA/COM/F/17/2025-26/1076967126(1) herein marked as Annexure-A2;

iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 27.06.2025 passed issued under Section 148A(3) of the Income Tax Act, 1961 for the Assessment Year 2020-21 by the Respondent No.1 bearing DIN & Notice No.ITBA/AST/F/148A/2025- 26/1077943148(1) herein marked as Annexure-A3;

iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice 27.06.2025 passed issued under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2020- 21 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/F/148-1/2025-26/1077943249(1) herein marked as Annexure-A4;

v) 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.

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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 -

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HC-KAR

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,

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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.