Karnataka High Court
Smt. Bindu Rishi Bafna vs The Assistant Commissioner Of Income ... on 14 October, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:40854
WP No. 24189 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 14TH DAY OF OCTOBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 24189 OF 2025 (T-IT)
BETWEEN:
SMT. BINDU RISHI BAFNA,
W/O RISHI R. JAIN,
AGED ABOUT 48 YEARS,
NO 5, FLAT 301, 3RD FLOOR,
KALPAVRIKSH HOMES,
1ST MAIN, CHAKRAVARTHY IYENGAR STREET,
SHESHADRIPURAM,
BENGALURU - 560 020
EMAIL: [email protected]
MOBILE: 9448629663
...PETITIONER
(BY SRI. GEETHA RANI K., ADVOCATE)
AND:
1. THE ASSISTANT COMMISSIONER OF INCOME TAX,
Digitally signed CIRCLE-(2)(2)1,
by CHANDANA BMTC BUILDING, 80 FEET ROAD,
BM KORAMANGALA,
Location: High BANGALORE - 560 095
Court of
Karnataka 2. THE ADDITIONAL COMMISSIONER
OF INCOME TAX RANGE -2(2),
BMTC BUILDING,80 FEET ROAD,
KORAMANGALA, BANGALORE - 560 095
...RESPONDENTS
(BY SRI. E.I. SANMATHI, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE
PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR
ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE
IMPUGNED ORDER UNDER SECTION 148A(3) OF THE ACT VIDE
-2-
NC: 2025:KHC:40854
WP No. 24189 of 2025
HC-KAR
ITBA/AST/F/148A/2025-26/1077758660(1) DATED 25.06.2025 PASSED
BY THE LEARNED FIRST RESPONDENT FOR AY 2021-22,
ENCLOSED AS ANNEXURE A AND ETC.,
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. Quash as far as the Petitioner is concerned by an
appropriate writ or order in the nature of Certiorari or
otherwise the impugned Order under section 148A(3)
of the Act vide ITBA/AST/F/148A/2025-
26/1077758660(1) dated 25.06.2025 passed by the
Learned First Respondent for AY 2021-22, enclosed
as Annexure A.
B. Quash as far as the Petitioner is concerned by an
appropriate writ or order in the nature of Certiorari or
otherwise the impugned Notice under section 148 of
the Act vide ITBA/AST/S/148_1/2025-
26/1077760164(1) dated 25.06.2025 issued by the
Learned First Respondent for AY 2021-22, enclosed
as Annexure B.
And
C. Grant such other reliefs as this Honourable High Court
may think fit including the cost of this writ petition."
NC: 2025:KHC:40854
HC-KAR
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
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:
NC: 2025:KHC:40854
HC-KAR
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).
7. In the result, I pass the following:
NC: 2025:KHC:40854
HC-KAR
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 order and notice at Annexures-A and
B dated 25.06.2025 and 25.06.2025 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
