M/S. INTERNATIONAL AEROSPACE v. The grounds projected in the subject petition in support of the prayers
Case at a glance
- Bench
- M NAGAPRASANNA
- Neutral citation
- 2025:KHC:36583
Outcome
Allowed
extent, the petition is allowed
Provisions considered
Key paragraphs
- Para 44. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notice issued by…
Case journey
Linked proceedings
Writ Petition No. 7566 of 2025
Writ Petition No. 11707 of 2024
Writ Petition No. 10890 of 2024
This judgmentLinked proceedings
Writ Petition No. 7566 of 2025
Writ Petition No. 11707 of 2024
Writ Petition No. 10890 of 2024
This judgmentLinked proceedings
Writ Petition No. 7566 of 2025
Writ Petition No. 11707 of 2024
Writ Petition No. 10890 of 2024
This judgmentLinked proceedings
Writ Petition No. 7566 of 2025
Writ Petition No. 11707 of 2024
Writ Petition No. 10890 of 2024
This judgmentRelated proceedings
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
Writ Appeal No. 2116 of 2025
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Judgment
M/S. INTERNATIONAL AEROSPACE MANUFACTURING PRIVATE LIMITED, COMPANY INCORPORATED UNDER COMPANIES ACT, 1956, REPRESENTED BY ITS AUTHORIZED SIGNATORY, SRI. SATHISH SIVARAMAN, SON OF SRI. SIVARAMAN, AGED ABOUT 50 YEARS, SURVEY NO. 3, VARTHUR HOBLI, BANGALORE EAST TALUK, BENGALURU RURAL, KARNATAKA-560 037. Location: HIGH COURT OF KARNATAKA (BY SRI. ANNAMALAI S., ADVOCATE) AND: …PETITIONER
THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095.
THE CHIEF COMMISSIONER OF INCOME TAX-1, - 2 - NC: 2025:KHC:36583 WP No. 10890 of 2024 HC-KAR BENGALURU, CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALURU-560 001. …RESPONDENTS (BY SRI. M.THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE DTD 15.03.2023 ISSUED UNDER SECTION 148A(b) OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.1 VIDE DIN AND LETTER NO. ITBA/AST/F/148A(SCN)/2022-23/1050802616(1) HEREIN MARKED AS ANNEXURE-A1; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE DATED 04.10.2023 ISSUED UNDER SECTION 148A(b) OF THE ACT FOR THE ASSESSMENT YEAR 2019-2020 BY THE RESPONDENT NO. 1 VIDE DIN & LETTER NO.ITBA/COM/F/17/2023- 24/1056774601(1) HEREIN MARKED AS ANNEXURE-A2 AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2025:KHC:36583 WP No.
10890 of 2024 HC-KAR CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: ‘i. ii. iii. iv. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 15.03.2023 issued under section 148A(b) of the Act for the Assessment Year 2019-2020 by the Respondent No.1 vide DIN & Letter No. ITBA/AST/F/148A(SCN)/2022-23/1050802616(1) herein marked as Annexure-A1. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 04.10.2023 issued under section 148A(b) of the Act for the Assessment Year 2019-2020 by the Respondent No.1 vide DIN & Letter No. ITBA/COM/F/17/2023-24/1056774601(1) herein marked as Annexure-A2. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 01.02.2024 passed under section 148A(d) of the Act for the Assessment Year 2019-2020 by the Respondent No.1 vide DIN & Notice No.
ITBA/AST/F/148A/2023-24/1060366705(1) herein marked as Annexure-A3. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 01.02.2024 issued under section 148 of the Act for the Assessment Year 2019-2020 by the Respondent No.1 No. ITBA/AST/S/148_1/2023-24/1060367404(1) herein marked as Annexure-A4. Letter DIN & - 4 - NC: 2025:KHC:36583 WP No. 10890 of 2024 HC-KAR V. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.”
2. Heard Sri. Annamalai S., learned counsel for the petitioner and Sri M.Thirumalesh, learned counsels for the respondents.
The grounds projected in the subject petition in support of the prayers quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025.
Operative part
In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All - 5 - NC: 2025:KHC:36583 WP No. 10890 of 2024 HC-KAR further proceedings initiated thereto, challenged in this petition would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matter pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed. (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 368
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: extent, the petition is allowed
Which statutory provisions did this judgment involve?
Companies Act, 2013; Constitution of India — arts. 226, 227; A(b) of the Act; A(d) of the Act.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.