Karnataka High Court
Anunahally Nanjachari Swamy vs The Assistant Commissioner Of Income ... on 28 October, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:42966
WP No. 831 of 2024
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 28TH DAY OF OCTOBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 831 OF 2024 (T-IT)
BETWEEN:
ANUNAHALLY NANJACHARI SWAMY,
S/O SRI. NANJACHARI,
AGED ABOUT 51 YEARS,
NO. 231, CHAMANAHALLI,
BANNUR HOBALI,
T. NARASIPURA TALUK - 571 101.
PAN: AINPS5348E
...PETITIONER
(BY SRI. ANNAMALAI S., ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF INCOME TAX
INCOME TAX, CENTRAL CIRCLE,
CENTRAL CIRCLE MYSORE,
REAC, MYSORE,
Digitally MYSURU,
signed by
CHANDANA KARNATAKA - 570 008
BM ...RESPONDENT
(BY SRI. SUSHAL TIWARI, ADVOCATE)
Location:
High Court
of Karnataka THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE
ISSUED U/S 148A(b) OF THE ACT DTD 11.08.2023 BEARING DIN
AND LETTER NO.ITBA/AST/F/17/2023-24/1055081346(1) ISSUED BY
THE RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 HEREIN
MARKED AS ANNEXURE-A1 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
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NC: 2025:KHC:42966
WP No. 831 of 2024
HC-KAR
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:-
"i) Issue a writ of Certiorari or direction in the nature of a
writ of certiorari quashing the notice issued under
section 148A(b) of the Act dated 11/08/2023 bearing
DIN & Letter No. ITBA/AST/F/17/2023-
24/1055081346(1) issued by the Respondent for the
assessment year 2019-20 herein marked as Annexure
- A1.
ii) Issue a writ of Certiorari or direction in the nature of a
writ of certiorari quashing the order dated 26/09/2023
passed under section 148A(d) of the Act bearing DIN
& Letter No. ITBA/AST/F/17/2023-24/1056546646(1)
issued by the Respondent for the assessment year
2019-20 herein marked as Annexure - A2.
iii) Issue a writ of Certiorari or direction in the nature of a
writ of certiorari quashing the notice dated 26/09/2023
issued under section 148 of the Act bearing DIN No.
ITBA/AST/F/17/2023-24/1056557194(1) issued by the
Respondent for the assessment year 2019-20 herein
marked as Annexure - A3.
iv) And pass such other orders as this Hon'ble Court
deems fit and proper in the interest of justice and
equity."
NC: 2025:KHC:42966
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:
NC: 2025:KHC:42966
HC-KAR
"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:
NC: 2025:KHC:42966
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-
A1, A2 and A3 dated 11.08.2023, 26.09.2023 and
26.09.2023 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
MDS
