Karnataka High Court
Sri. Subbanan Hosakote Shamar Ao vs Assessing Officer on 29 October, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:43299
WP No. 8491 of 2024
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 29TH DAY OF OCTOBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 8491 OF 2024 (T-IT)
BETWEEN:
1. SRI. SUBBANAN HOSAKOTE SHAMAR AO
S/O LATE SHAMARAO,
AGED 62 YEARS
R/AT NO.78, S. HOSAKOTE,
NANJANGUD TALUK,
MYSURU - 571 301
...PETITIONER
(BY SRI. NAGHARISH G.S., ADVOCATE)
AND:
1. ASSESSING OFFICER
NATIONAL FACELESS ASSESSMENT CENTRE,
NO. 412-413, IST FLOOR,
OPP. METRO PILLAR NO.793
DWARKAMOR,
NEW DELHI - 110 059.
Digitally signed
by
SHARADAVANI 2. INCOME TAX OFFICER
B
WARD-1(1)
Location: High
Court of NO. 55/1, SHILPASHREE
Karnataka
VIDYARANYA COMPLEX,
VISHVESHWARANAGAR,
MYSURU - 570 008.
3. PRINCIPAL COMMISSIONER OF INCOME TAX MYSURU
NO. 55/1, SHILPASHREE
VIDYARANYA COMPLEX,
VISHVESHWARANAGAR,
MYSURU - 570 008.
...RESPONDENTS
(BY SRI. E.I. SANMATHI, ADVOCATE FOR R1 TO R3)
-2-
NC: 2025:KHC:43299
WP No. 8491 of 2024
HC-KAR
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
ANNEXURE-F DATED 11/03/2024 BEARING NO.
ITBA/AST/S/148.1/2022-23/1050882471(1) ISSUED BY FIRST
RESPONDENT AND ANNEXURE-'D' PASSED BY SECOND
RESPONDENT DATED 17/03/2023 BEARING NO.
ITBA/AST/F/148A/2022-23/1050882260(1) FOR ASSESSMENT
YEAR 2016-17 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 the following reliefs:
" WHEREFORE, it is respectfully prayed that this Hon'ble Court
may be pleased to:-
"a. Issue a Writ of certiorari to quash the Annexure F
dated 11.03.2024 bearing No.
ITBA/AST/F/147(SCN)/2023-24/1062355441(1) issued
by the first respondent and Annexure-D passed by
second respondent dated 17.03.2023 bearing
No.ITBA/AST/F/148A/2022-23/1050882260(1) for
Assessment Year 2016-17.
b. Issue writ of mandamus directing the second
respondent to consider passing of order under section
138A of the IT Act by taking into account the
inspection report submitted by the department officers
dated 06.02.2024 as part of enquiry u/s 148A(b) of the
IT Act.
c. Issue such other Writ or direction as this Hon'ble Court
deem fit to grant in the facts and circumstances of the
present case."
NC: 2025:KHC:43299
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
NC: 2025:KHC:43299
HC-KAR
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:
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).
NC: 2025:KHC:43299
HC-KAR
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-
F and D dated 11.03.2024 and 17.03.2023
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
