Vellur Saraswathi Vs Income Tax Officer

VELLUR SARASWATHI, D/O NANJUNDA REDDY, AGED ABOUT 49 YEARS R/AT NO. 22, 3^RD CROSS, VV PEARLS, APARTMENTS, HORAMAVU, BENGALURU – 560 008 PAN: BMIPS1211A

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…PETITIONER

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(BY SRI. BALRAM R. RAO, ADVOCATE)

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AND:

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INCOME TAX OFFICER, WARD 4(1)(3), BMTC BUILDING, 80 FT ROAD, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095

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Digitally NEAR KHB GAMES VILLAGE, signed by KORAMANGALA, CHANDANA BENGALURU – 560 095 B M Location: 2. MR. S. N. SUBBA REDDY, High Court of S/O NANJUNDA REDDY, Karnataka AGED ABOUT 59 YEARS, R/AT NO. 18, ANNAPOORNESHWEARI NILAYA, M. S. R. LAYOUT, 1^ST MAIN ROAD MARATHAHALLI, BENGALURU – 560 037

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…RESPONDENTS

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(BY SRI. SUSHAL TIWARI, ADVOCATE)

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NC: 2025:KHC:45057 WP No. 24243 of 2024

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HC-KAR

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED NOTICE PASSED UNDER CLAUSE (b) OF SEC. 148A OF THE ACT DATED 07.03.2024 IN DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)2023-24/1062170174(1) (ANNEXURE-C) ORDER PASSED UNDER CLAUSE (d) OF SEC 148A OF THE ACT DTD 27.03.2024 IN DIN AND ORDER NO. ITBA/AST/S/148A/2023-24/1063462385(1) (ANNEXURE-E) AS WELL AS NOTICE DATED 27.03.2024 ISSUED UNDER SEC 148 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/S/148-1/202324/1063474206(1) (ANNEXURE-F) PASSED BY THE R-1 FOR THE AY 2020-21 AND ETC.,

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THIS PETITION, COMING ON FOR ORDERS, 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 for the following reliefs:-

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“i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned notice passed under Clause (b) of section 148A of the Act dated 07.03.2024 in DIN and Notice No. ITBA/AST/F/148A(SCN) 2023-24/1062170174(1) [ANNEXURE C], order passed under clause (d) of section 148A of the Act dated 27.03.2024 in DIN & Order No: ITBA/AST/S/148A/2023-24/1063462385(1)

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NC: 2025:KHC:45057 WP No. 24243 of 2024

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HC-KAR

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[ANNEXURE E] as well as notice dated 27.03.2024 issued under section 148 of the Act in DIN & Notice No. ITBA/AST/S/148_1/2023-24/1063474206(1) [ANNEXURE - F] passed by the 1st Respondent for the Assessment Year 2020-2021, and

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ii. A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent to impugned order passed under section 148A(d) of the Act dated 27.03.2024 in DIN & Order No: ITBA/AST/S/148A/2023-24/1063462385(1)

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[ANNEXURE - E] as well as notice dated 27.03.2024 issued under section 148 of the Act in DIN & Notice No. ITBA/AST/S/148_1/2023-24/1063474206(1) [ANNEXURE - F] passed by the 1^st Respondent for the Assessment Year 2020-2021 and iii. Grant the interim relief in terms of prayer (ii) above, and

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iv. Issue such other order, writ or direction as this Hon'ble Court deems fit; and

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v. Direct the Respondents to pay the costs of this Writ Petition.”

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4 - NC: 2025:KHC:45057 WP No. 24243 of 2024

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HC-KAR

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

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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.

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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

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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, the operative portion of which reads as under:

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NC: 2025:KHC:45057 WP No. 24243 of 2024

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HC-KAR

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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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(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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NC: 2025:KHC:45057 WP No. 24243 of 2024

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HC-KAR

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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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(ii) The impugned show cause notices and consequential orders, notices etc., at AnnexuresC, E and F dated 07.03.2024, 27.03.2024 and 27.03.2024 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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MDS

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List No.: 2 Sl No.: 32

Vellur Saraswathi v. Income Tax Officer

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Vellur Saraswathi v. Income Tax Officer

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