Yallampalli Venkataramanappa Manjunath Vs the Income Tax Officer

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE ORDER DATED 31.08.2024 MADE U/S 148A(D) OF THE ACT, FOR THE ASSESSMENT 2017-2018 YEAR ITBA/COM/F/17/2024-25/1068218810(1)) (ANNEXURE-E) AND ETC.

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING,

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THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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NC: 2025:KHC:49055 WP No. 17473 of 2025

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HC-KAR

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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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“A. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order dated 31.08.2024 made u/s 148A(d) of the Act, for the assessment year 2017-2018 (Annexure-E) [ITBA/Com/F/17/202425/1068218810(1)].

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B. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the notice issued u/s. 148 of the Act dated 31.08.2024 for the assessment year 2017-2018 (Annexure-F) {ITBA/Com/F/17/202425/1068219737(1)] issued by the Respondent.

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C. This Hon'ble Court may be pleased to issue such other relief or reliefs as this Hon'ble Court deems fit, in the interest of justice, in the Petitioner's case."

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Heard learned counsel for the petitioner and learned

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counsel for the respondent and perused the material on record.

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In addition to reiterating the various contentions urged

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in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to the

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3 - NC: 2025:KHC:49055 WP No. 17473 of 2025

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HC-KAR

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order of a Co-ordinate Bench of this Court in the case of

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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.

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Per contra , learned counsel for the respondent submits

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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

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

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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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NC: 2025:KHC:49055 WP No. 17473 of 2025

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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 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

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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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NC: 2025:KHC:49055 WP No. 17473 of 2025

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HC-KAR

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(ii) The impugned order and notice at Annexures- E and F dated 31.08.2024 are hereby quashed.

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(iii) Liberty is reserved in favour of the respondent - 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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SJK List No.: 2 Sl No.: 7 CT:BHK

Yallampalli Venkataramanappa Manjunath v. the Income Tax Officer

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Yallampalli Venkataramanappa Manjunath v. the Income Tax Officer

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