- 1 - HC-KAR NC: 2025:KHC:39717 WP No. 14073 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. 14073 OF 2024 (T-IT) BETWEEN: XIAOMI H.K.LIMITED A COMPANY INCORPORATED UNDER THE LAWS OF HONG KONG HAVING ITS REGISTERED OFFICE AT SUITE NO.3209, 32/F, 15 CANTON ROAD TOWER 5, TSIM SHA KOWLOON THE GATEWAY HARBOUR CITY, 1220021, HONG KONG REPRESENTED BY ITS AUTHORISED SIGNATORY MR. LIN EN. …PETITIONER (BY SMT. PRERNA PONAPPA, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1) CENTRAL REVENUE BUILDING QUEEN’S 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:39717 WP No. 14073 of 2024 3. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE BUILDING QUEEN’S ROAD, BENGALURU – 560 001. 4. 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 FOR R1 TO R3; SRI B.S.VENKATANARAYANA, ADVOCATE FOR R4) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE BEARING NO. ITBA/AST/S/148_1/2023- 24/1060726252(1) DATED FEBRUARY 9, 2024 ISSUED UNDER SECTION 148 OF THE IT ACT FOR THE AY 2020-21 (ANNEXURE-A TO THE WP); QUASH THE APPROVAL BEARING NO. ITBA/AST/S/118/2023-24/1060002765(1) DATED JANUARY 23, 2024 GRANTED UNDER SECTION 151 R.W.S. 148 OF THE IT ACT, BY THE THIRD RESPONDENT TO THE PROPOSAL FORWARDED BY THE FIRST RESPONDENT FOR INITIATING REASSESSMENT PROCEEDINGS FOR AY 2020-21 (ANNEXURE-B TO THE WP); HOLD THAT EXPLANATION 2 TO 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, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39717 WP No. 14073 of 2024 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- 24/1060726252 (1) dated 09.02.2024 and approval bearing No.ITBA/AST/S/118/2023-24/1060002765(1) dated 23.01.2024 passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Smt. Prerna Ponappa, learned counsel for the petitioner, Sri M. Dilip, learned counsel for respondent Nos.1 to 3 and Sri B.S.Venkatanarayana, learned counsel for respondent No.4. 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. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the - 4 - HC-KAR NC: 2025:KHC:39717 WP No. 14073 of 2024 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_1/2023-24/1060726252 (1) dated 09.02.2024 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. (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 becomes necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 2 Sl No.: 32 CT:SS