M/S Ozone Realtors Private Limited Vs the Income Tax Officer

M/S OZONE REALTORS PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR SRI VASUDEVAN SATHYAMOORTHY SON OF LATE SRI. V. SATHYAMOORTHY AGED ABOUT 57 YEARS PRESENTLY AT NO. 35/1, 2^ND FLOOR YELLAPPA CHETTY LAYOUT CIVIL STATION ULSOOR ROAD BANGALORE - 560 042

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…PETITIONER

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(BY SRI. ANNAMALAI S., ADVOCATE)

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AND:

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Digitally signed by SHARADAVANI B

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Location: HIGH COURT OF KARNATAKA

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THE INCOME TAX OFFICER WARD 5(1)(1), BMTC BUILDING 30 FEET ROAD 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA BANGALORE - 560 095

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THE CHIEF COMMISSIONER OF INCOME TAX BENGALURU -1, BMTC BUILDING 80 FEET ROAD

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6^TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA

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2 -

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NC: 2025:KHC:41808 WP No. 16006 of 2024

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HC-KAR

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BANGALORE - 560 095

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THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 3(1) BMTC BUILDING 80 FEET ROAD 6^TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA

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BANGALORE - 560 095

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THE DEPUTY /ASSISTANT DIRECTOR OF INCOME TAX (INV) 2(4) C R BUILDINGS ANNEXE NO.1, QUEENS ROAD BANGALORE - 560 001

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THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU -3 BMTC BUILDING 80 FEET ROAD 6^TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA BANGALORE - 560 095

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…RESPONDENTS

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(BY SRI. M. THIRUMALESH, ADVOCATE FOR R1 TO R5)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) QUASH THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DATED 08/03/2024 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2023-24/1062254439(1) ISSUED

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3 - NC: 2025:KHC:41808 WP No. 16006 of 2024

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HC-KAR

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BY THE R1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A1 AND ETC.

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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In this Petition, petitioner seeks the following reliefs:

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"Wherefore it is prayed that this Hon'ble Court be pleased to:

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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 08/03/2024 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2023-24/1062254439(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexure- A1.

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ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 31/03/2024 passed under section 148A(d) of the Act bearing DIN & Notice No. ITBA/AST/F/148A/202324/1063750701(1) issued by the Respondent No. 1 for the assessment year 2018-19 herein marked as Annexure - A2.

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iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31/03/2024 issued under section 148 of the Act bearing DIN & Notice No. ITBA/AST/S/148_1/202324/1063750325(1) issued by the Respondent No. 1

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HC-KAR

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for the assessment year 2018-19 herein marked as Annexure- АЗ.

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iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval issued u/s 151 of the Act dated 30/03/2024 bearing DIN No. ITBA/AST/S/118/2023-24/1063713496(1) issued by the Respondent No. 2 for the assessment year 2018-19 herein marked as Annexure A4.

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v) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."

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Heard learned counsel for the petitioner and

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learned counsel for the respondents and perused the material on record.

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In addition to reiterating the various

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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 Coordinate Bench of this Court in the case of Ramachandra

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Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected

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matters - dated 28.08.2025 , in order to contend that

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5 - NC: 2025:KHC:41808 WP No. 16006 of 2024

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HC-KAR

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the present petition deserves to be allowed and disposed of in terms of the said order.

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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.

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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:

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O R D E R

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(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.

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HC-KAR

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(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.

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(iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed.

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(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."

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The aforesaid order is applicable to the facts

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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) .

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In the result, I pass the following:

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ORDER

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(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.

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HC-KAR

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(ii)The impugned show cause notices and consequential orders, notices etc., at AnnexuresA1, A2, A3 and A4 dated 08.03.2024, 31.03.2024, 31.03.2024 and 30.03.2024 respectively are hereby quashed.

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(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.

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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Bsv CT-SG List No.: 2 Sl No.: 6

M/S Ozone Realtors Private Limited v. the Income Tax Officer

Case brief

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M/S Ozone Realtors Private Limited v. the Income Tax Officer

Case brief

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