Global Tech Park Private Limited Vs Dy Commissinoer of Income Tax

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1 - NC: 2025:KHC:47825 WP No. 8514 of 2022

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 19^TH DAY OF NOVEMBER, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 8514 OF 2022 (T-IT)

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BETWEEN:

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GLOBAL TECH PARK PRIVATE LIMITED REPRESENTED BY MANAGING DIRECTOR SATISH P CHANDRA S/O VEERAPPA CHANDRA AGED ABOUT 70 YEARS, NO.11, WING B DIVYASHREE CHAMBERS LANGFORD TOWN, O SHAUGHNESSY ROAD BENGALURU- 650 025

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…PETITIONER (BY SRI. SHREEHARI KUTSA., ADVOCATE)

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AND:

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Digitally signed by SHARADAVANI B Location: High Court of Karnataka

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DY COMMISSINOER OF INCOME TAX CENTRAL CIRCLE -1(1) CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU- 560 001 (BY SRI. RAVI RAJ Y V., ADVOCATE)

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…RESPONDENT

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT 1961 DATED 07.04.2022 FOR THE A.Y. 2018-19 ISSUED BY THE RESPONDENT BEARING DIN VIZ., WHICH IS ENCLOSED AS ANNEXURE-A., AND ETC.

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2 -

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NC: 2025:KHC:47825 WP No. 8514 of 2022

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HC-KAR

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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, the petitioner seeks the following reliefs:

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WHEREFORE THE PETITIONER HOST RESPECTFULLY PRAYS BEFORE THIS HON BLE COURT AS UNDER:

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a. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice under section 148 of the Income Tax Act 1961 dated 07/04/2022 for the A.Y. 2018-19 issued by the Respondent bearing DIN No. ITBA/AST/S/148_1/2022-23/1042635316(1) which is enclosed Annexure A;

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b. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice under clause (b) of section 148A of the Income Tax Act 1961 dated 08/03/2022 for the A.Y. 2018-19 issued by the Respondent bearing DIN viz., ITBA/AST/F/148A(SCN)/2021-22/1040483276(1), which is enclosed as Annexure-B;

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c. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the order under clause (d) of

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3 - NC: 2025:KHC:47825 WP No. 8514 of 2022

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HC-KAR

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section 148A of the Income Tax Act 1961 dated 07/04/2022 for the A.Y. 2018-19 issued by the Respondent ITBA/AST/F/148A/2022-23/1042634450(1) which is enclosed as Annexure C.

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

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4 - NC: 2025:KHC:47825 WP No. 8514 of 2022

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HC-KAR

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Per contra, learned counsel for the respondents

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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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(ii) Liberty is reserved to the respondents - revenue to revive all these petitions in the

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5 - NC: 2025:KHC:47825 WP No. 8514 of 2022

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HC-KAR

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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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6 - NC: 2025:KHC:47825 WP No. 8514 of 2022

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HC-KAR

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(ii)The impugned show cause notices and consequential orders, notices etc., at AnnexuresA, B and C dated 07.04.2022, 08.03.2022 and 07.04.2022 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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JJ

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List No.: 3 Sl No.: 37

Global Tech Park Private Limited v. Dy Commissinoer of Income Tax

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Global Tech Park Private Limited v. Dy Commissinoer of Income Tax

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