M/S SHYAMARAJU AND COMPANY (INDIA) v. MANAGING DIRECTOR
Case at a glance
- Bench
- M NAGAPRASANNA
- Neutral citation
- 2025:KHC:39330
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…
Judgment
(BY SRI. AVINASH MALLYA U., ADVOCATE) Location: High Court of Karnataka …PETITIONER AND:
THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3(2), CR BUILDING, 3RD FLOOR BANGALORE 560 001 - 2 - NC: 2025:KHC:39330 WP No. 11041 of 2025 HC-KAR
THE ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE 3, CR BUILDING, 3RD FLOOR BANGALORE - 560 001
THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BENGALURU CR BUILDING, 3RD FLOOR BANGALORE - 560 001 (BY SRI. M.DILIP, ADVOCATE) …RESPONDENTS THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE UNDER SECTION 148 OF THE ACT DATED 28/03/2024 BEARING DIN NO ITBA/AST/S/148-1/2023-24/1063549050(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2021- 22 HEREIN MARKED AS ANNEXURE - A., AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2025:KHC:39330 WP No. 11041 of 2025 HC-KAR CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “i) ii) iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act dated No: bearing 28/03/2024 ITBA/AST/S/148_1/2023-24/1063549050(1) issued by the Respondent No.1 for the assessment year 2021-22 herein marked as Annexure - A. DIN Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 143(2) r.w.s 147 the of Act dated 22/10/2024 bearing DIN No: ITBA/AST/F/143(2)_4/2024- 25/1069861355(1) issued by the Respondent No.1 for the assessment year 2021-22 herein marked as Annexure A1.
Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the un- signed sanction under Section 151 of the Act No: ITBA/AST/S/118/2023-24/1063336705(1) for the issued by the Respondent No.1 assessment year 2021-22 herein marked as Annexure- A2. bearing DIN 25/03/2024 HC-KAR iv) v) vi) - 4 - NC: 2025:KHC:39330 WP No. 11041 of 2025 Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed u/s 147 dated 30/03/2025 bearing DIN & Notice No: ITBA/AST/S/147/2024-25/1075281464(1) passed by the Respondent No. 1 for the assessment year 2021-22 herein marked as Annexure - A3. attached Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing computation aforementioned assessment order dated 30.03.2025 No. ITBA/AST/S/621/2024-25/1075302122 (1) for the assessment year 2021-22 passed by the Respondent No.1 herein marked as Annexure - A4. bearing DIN Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand Notice issued u/s 156 dated 30/03/2025 bearing ITBA/AST/S/156/2024- 25/1075302021(1) passed by the Respondent No. 1 for the assessment year 2021-22 herein marked as Annexure - A5. vii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. "
2. Heard Shri Avinash Mallya U., learned counsel appearing for the petitioner and Shri M. Dilip, learned counsel appearing for the respondents. - 5 - NC: 2025:KHC:39330 WP No. 11041 of 2025 HC-KAR
3. The grounds projected in the subject petition in support of the prayer 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 151-A of the Act stand obliterated. All 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. - 6 - NC: 2025:KHC:39330 WP No. 11041 of 2025 HC-KAR (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 JY List No.: 2 Sl No.: 0
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 — art. 226.
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.