M/S Allied Carbides Private Limited, Vs the Asst. Commissioner of Income Tax

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NC: 2025:KHC:40177 WP No. 29621 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10^TH DAY OF OCTOBER, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29621 OF 2025 (T-IT)

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BETWEEN:

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M/S ALLIED CARBIDES PRIVATE LIMITED, (A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 PLOT NO.17, ANEKAL TALUK BENGALURU - 562158, REPRESENTED BY ITS DIRECTOR JIGANI INDUSTRIAL AREA SHRI K R NAGARAJ REDDY, AGED ABOUT 59 YEARS.

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…PETITIONER

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(BY SRI. ASHOK A KULAKARNI.,ADVOCATE) AND:

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Digitally signed by CHANDANA B M

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Location: High Court of Karnataka

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THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), BMTC BUILDING, 80 FT ROAD, 6^TH BLOCK, KORAMANGALA, BENGALURU, KARNATAKA - 560 095. (BY SRI.M. DILIP ,ADVOCATE)

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…RESPONDENT

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THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI THE ORDER U/S 148A (3) DATED 24.06.2025 FOR AY 2019-20 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2025-26/1077743734(1) AT ANNEXURE F ISSUED BY THE RESPONDENT AS UNLAWFUL AND ILLEGAL ALONG WITH THE ATTENDANT ACTIONS.

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

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NC: 2025:KHC:40177 WP No. 29621 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 for the following reliefs.

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" A) Quash by an order, writ, or direction in the nature of Certiorari the order u/s 148A (3) dated: 24.06.2025 for AY 2019-20 bearing DIN & Notice No. ITBA/AST/F/148A/2025-26/1077743734(1) at Annexure-"F" issued by the Respondent as unlawful and illegal along with the attendant actions.

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B) Quash by an order, writ, or direction in the nature of Certiorari the Notice u/s 148 dated: 24.06.2025 for AY 2019 -20 bearing DIN & Notice No.ITBA/AST/S/148_1/2025-26/1077743843(1) at Annexure"G" issued by the Respondent as unlawful and illegal along with attendant actions.

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C) Grant such other relief that this Hon'ble Court may think fit including the cost of this petition in the interest of justice and equity."

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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 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 Reddy

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NC: 2025:KHC:40177 WP No. 29621 of 2025

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HC-KAR

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Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025 ,

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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 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:40177 WP No. 29621 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:40177 WP No. 29621 of 2025

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HC-KAR

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(ii) The impugned order and impugned notice at AnnexuresF and G both dated 24.06.2025 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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Srl.

M/S Allied Carbides Private Limited, v. the Asst. Commissioner of Income Tax

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M/S Allied Carbides Private Limited, v. the Asst. Commissioner of Income Tax

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