Karnataka High Court
Shiva Kumar Kempaiah vs Income Tax Officer on 27 October, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:42605
WP No. 32042 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 27TH DAY OF OCTOBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 32042 OF 2025 (T-IT)
BETWEEN:
SHIVA KUMAR KEMPAIAH
AGED ABOUT 45 YEARS
OCC: BUSINESS
RESIDING AT NO.258, 2ND MAIN,
4TH CROSS, SRI AMARESHWAR NIVAS
SAI ENCLAVE, NEAR M.S. RAMAIAH CITY,
J. P. NAGAR 7TH PHASE
BENGALURU - 560 078
(PAN AGQPK9225K)
EARLIER RESIDING AT
NO.2, 1ST CROSS, GANGADHAR NAGAR,
KANAKAPURA MAIN SARAKKI GATE,
BENGALURU - 560 078.
...PETITIONER
(BY SRI. B.S.BALACHANDRAN, ADVOCATE)
Digitally signed AND:
by CHANDANA
BM 1. INCOME TAX OFFICER
Location: High WARD 4(3)(3)
Court of BMTC BUILDING, 80 FEET ROAD,
Karnataka 6TH BLOCK, NEAR KHB GAMES VILLAGE,
KORAMANGALA,
BENGALURU - 560 095.
2. THE PRINCIPAL COMMISSIONER OF INCOME TAX
BENGALURU-4
BMTC BUILDING, 80 FT. ROAD,
6TH BLOCK, NEAR KHB GAMES VILLAGE,
KORAMANGALA,
BENGALURU - 560 095.
...RESPONDENTS
(BY SRI. E. I. SANMATHI, ADVOCATE)
-2-
NC: 2025:KHC:42605
WP No. 32042 of 2025
HC-KAR
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF HE
CONSITUTION OF INDIA PRAYING TO ISSUE A WRIT OF
CERTIORARI OR ANY OTHER WRIT AS THE HON'BLE HIGH COURT
MAY DEEM FIT AND QUASH THE ANNEXURE-A IMPUGNED NOTICE
DATED 07.02.2024 ISSUED BY RESPONDENT NO.1 UNDER
SECTION 148A(B) OF THE ACT FOR AY 2020-21 IN DIN AND NOTICE
NO. ITBA/AST/F/148A(SCN)/2023-24/1060597133(1) AND ETC.,
THIS PETITION, COMING ON FOR FINAL HEARING, 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:-
i. Issue a writ of certiorari or any other writ as the
Hon'ble High Court may deem fit and quash the
following:
ANNEXURE 'A' Impugned notice dated 07.02.2024
issued by Respondent No.1 under
section 148A(b) of the Act for AY 2020-
21 in DIN & Notice
No.ITBA/AST/F/148A(SCN)/2021-
22/1040915448(1)
ANNEXURE 'B' Impugned order dated 01.03.2024
passed by Respondent No.1 under
section 148A(d) of the Act for AY 2020-
21 in DIN & Order No.
ITBA/AST/F/148A/2023-
24/1061859809(1)
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HC-KAR
ANNEXURE 'C' Impugned notice dated 04.03.2024
issued by Respondent No.1 under
section 148 of the Act for AY 2020-21 in
DIN & Notice No.
ITBA/AST/S/148_1/2023-
24/1061925420(1)
ANNEXURE 'D' Impugned ex-parte assessment order
dated 22.03.2025 passed by
read with section 144 of the Act for AY
2020-21 in DIN & Order No.
ITBA/AST/S/147/2024-
25/1078477731(1)
ANNEXURE 'D1' Impugned computation sheet dated
22.03.2025 passed by Respondent No.1
under section 147 read with section 144
of the Act for AY 2020-21 in DIN &
Document No. ITBA/AST/S/330/2024-
25/1074877765(1)
ANNEXURE 'D2' Impugned demand notice dated
22.03.2025 issued by Respondent No.1
under section 156 of the Act for AY
2020-21 in DIN & Notice No.
ITBA/AST/S/156/2024-
25/1074877749(1)
ii. Issue any other writ, order or direction to which the
Petitioner is found entitled to in the present facts and
circumstances."
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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:
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"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 judgment of
co-ordinate Bench of this Court in Ramachandra Reddy's case
(supra).
7. In the result, I pass the following:
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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 show cause notices and consequential
orders, notices etc., at Annexures-A, B, C, D, D1 and D2
dated 07.02.2024, 01.03.2024, 04.03.2024, 22.03.2025,
22.03.2025 and 22.03.2025, 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
