- 1 - HC-KAR NC: 2025:KHC:39709 WP No. 14076 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 14076 OF 2024 (T-IT) BETWEEN: ZHUHAI XIAOMI COMMUNICATION CO. LTD., A COMPANY INCORPORATED UNDER THE LAWS OF CHINA HAVING ITS REGISTERED OFFICE AT ROOM 906, NO.1868, LOVERS NORTH ROAD TANGJIAWAN TOWN, HIGH-TECH ZONE, ZHUHAI GUANGDONG, CHINA – 519 099 REPRESENTED BY ITS AUTHORISED SIGNATORY MR. XIAOYAN WANG …PETITIONER (BY SRI MRINAL SHANKAR, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCEL 2(1) CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU – 560 001. 2. ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX CENTRAL RANGE – 2 CENTRAL REVENUE BUILDING QUEEN’S ROAD, BENGALURU – 560 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39709 WP No. 14076 of 2024 3. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE BUILDING QUEEN’S ROAD, BENGALURU – 560 001. 4. DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) BENGALURU CENTRAL REVENUE BUILDING QUEEN’S ROAD, BENGALURU – 560 001. 5. UNION OF INDIA THROUGH JOINT SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE ROOM NO.46, NORTH BLOCK NEW DELHI – 110 011 EMAIL: jsrev@nic.in …RESPONDENTS (BY SRI Y.V.RAVIRAJ, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE BEARING NO. ITBA/AST/S/148_1/2023- 24/1060726269(1) DATED FEBRUARY 9, 2024 ISSUED UNDER SECTION 148 OF THE IT ACT FOR THE AY 2019-20 (ANNEXURE-A TO THE WP); QUASH THE APPROVAL BEARING NO. ITBA/AST/S/118/2023-24/1060106110(1) DATED JANUARY 25, 2024 GRANTED UNDER SECTION 151 R.W.S. 148 OF THE IT ACT, BY THE FOURTH RESPONDENT TO THE PROPOSAL FORWARDED BY THE FIRST RESPONDENT FOR INITIATING REASSESSMENT PROCEEDINGS FOR AY 2019-20 (ANNEXURE-B TO THE WP); HOLD THAT EXPLANATION 2 TO - 3 - HC-KAR NC: 2025:KHC:39709 WP No. 14076 of 2024 SECTION 148 AND THE PROVISO TO SECTION 148A OF THE IT ACT AS ULTRA VIRES AS THEY ARE IN VIOLATION OF ARTICLE 14 OF THE CONSTITUTION OF INDIA. THIS PETITION, COMING ON FOR ORDERS HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notice bearing No.ITBA/AST/S/148_1/2023- 24/1060726269(1) dated 09.02.2024 and approval No.ITBA/AST/S/118/2023-24/1060106110(1) dated 25.01.2024 issued by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Mrinal Shankar, learned counsel for the petitioner and Sri Y.V.Raviraj, learned counsel for the respondents. 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones - 4 - HC-KAR NC: 2025:KHC:39709 WP No. 14076 of 2024 considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. 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 notice bearing No. ITBA/AST/S/148_1/2023-24/1060726269(1) dated 09.02.2024 and approval No.ITBA/AST/S/118/2023-24/1060106110(1) dated 25.01.2024 issued by the jurisdictional Assessing Officer outside the scope of Section 151A 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. - 5 - HC-KAR NC: 2025:KHC:39709 WP No. 14076 of 2024 (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.: 2 Sl No.: 33 CT:SS