- 1 - HC-KAR NC: 2025:KHC:42883 WP No. 13531 of 2023 C/W WP No. 11151 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13531 OF 2023 (T-IT) C/W WRIT PETITION NO. 11151 OF 2023 (T-IT) IN WP No. 13531/2023: BETWEEN: XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 2013 HAVING ITS REGISTERED OFFICE AT: ORCHID (BLOCK E), GROUND FLOOR TO 4TH FLOOR, EMBASSY TECH VILLAGE, MARATHAHALLI-SARJAPUR OUTER RING ROAD, BENGALURU - 560 103 REPRESENTED BY ITS AUTHORISED SIGNATORY MR. SAMEER B.S. RAO. …PETITIONER (BY SRI.DEEPAK CHOPRA, SRI.HARPREET SINGH AJMANI & SRI.ANIND THOMAS, ADVOCATES) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42883 WP No. 13531 of 2023 C/W WP No. 11151 of 2023 2. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-2, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001 3. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001 4. DIRECTOR GENRAL OF INCOME TAX (INVESTIGATION) KARNTAKA AND GOA REGION, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001 5. MEMBER (INVESTIGATION) AS PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001 …RESPONDENTS (BY SRI.M.DILIP & SRI. Y.V.RAVIRAJ, ADVOCATES) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED MARCH 1, 2023 BEARING DIN AND NOTICE NO.ITBA/AST/3/148-1/22-23/1050265045(1) ISSUED BY R1 UNDER SECTION 148 OF THE IT ACT FOR THE ASSESSMENT YEAR 2017-18 (ANNEXURE-A TO THIS PETITION), ETC., - 3 - HC-KAR NC: 2025:KHC:42883 WP No. 13531 of 2023 C/W WP No. 11151 of 2023 IN WP NO. 11151/2023: BETWEEN: XIOMI TECHNOLOGY INDIA PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 2013 HAVING ITS REGISTERED OFFICE AT: ORCHID (BLOCK E) GROUND FLOOR TO 4TH FLOOR, EMBASSY TECH VILLAGE, MARATHAHALLI SARJAPUR OUTER RING ROAD, BENGALURU - 560 103 REPRESENTED BY ITS AUTHORISED SIGNATORY MR SAMEER B S RAO ...PETITIONER (BY SRI.DEEPAK CHOPRA, SRI.HARPREET SINGH AJMANI & SRI.ANIND THOMAS, ADVOCATES) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1) CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. 2. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE 2 CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. 3. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001 - 4 - HC-KAR NC: 2025:KHC:42883 WP No. 13531 of 2023 C/W WP No. 11151 of 2023 4. DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) KARNATAKA AND GOA REGION CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001 ...RESPONDENTS (BY SRI.M.DILIP & SRI. Y.V.RAVIRAJ, ADVOCATES) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI/OR ANY OTHER APPROPRIATE WRIT QUASHING THE IMPUGNED NOTICE DATED MARCH 1ST 2023 ISSUED UNDER SECTION 148 OF THE IT ACT FOR THE ASSESSMENT YEAR 2016-17 (ANNEXURE-A) ITBA/AST/S/148/1/2022.23/1050265040(1), ETC., THESE PETITIONS, COMING ON FOR FURTHER HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In these petitions, the petitioner seeks the following reliefs: IN W.P.NO.13531 OF 2023: "A. Issue a writ of certiorari/ or any other appropriate writ quashing the impugned Notice NO.ITBA / AST /3 / 148 -1 /2022 - 2023 / 1050265045 (1) issued by Respondent No.1 - 5 - HC-KAR NC: 2025:KHC:42883 WP No. 13531 of 2023 C/W WP No. 11151 of 2023 under Section 148 of the IT Act for the assessment year 2017-18 (Annexure-A to this petition); B. Issue a writ of certiorari/or any other appropriate writ quashing the Approval dated February 8, 2023 bearing F No. 148/DGIt(inv) / BLR/ Fourth Respondent to the Proposal for Approval forwarded by the First Respondent for initiating reassessment proceedings for AY 2017-18 (Annexure-B to this petition); C. Pass any other order(s) and grant any other suitable relief as this Hon'ble Court may deem fit in the interests of justice and equity". IN W.P.NO.11151 OF 2023: "A. Issue a writ of certiorari/ or any other appropriate writ quashing the impugned Notice dated March 1, 2023 issued under section 148 of the it act for the assessment year 2016-17 (annexure-A); ITBA/AST/S/148 1/2022- 23/1050265040(1); B. Issue a writ of certiorari/or any other appropriate writ quashing the Approval dated February 8, 2023 granted under Section 148 r.w.s. 151 of the IT Act, by the Fourth Respondent to the Proposal for Approval - 6 - HC-KAR NC: 2025:KHC:42883 WP No. 13531 of 2023 C/W WP No. 11151 of 2023 forwarded by the First Respondent for initiating reassessment proceedings for AY 2016-17 (ANNEXURE-B); C. Pass any other order(s) and grant any other suitable relief as this Hon'ble Court may deem fit in the interests of justice and equity". 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petitions and referring to the material on record, learned counsel for the petitioner invited my attention to the order 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, in order to contend that the present petitions deserve to be allowed and disposed of in terms of the said order. - 7 - HC-KAR NC: 2025:KHC:42883 WP No. 13531 of 2023 C/W WP No. 11151 of 2023 4. Per contra, learned counsel for the respondents submits that there is no merit in the petitions and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner the present petitions are 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: "13. I, therefore, pass the following: O R D E R (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. (ii) Liberty is reserved to the respondents - revenue to revive all these petitions in the - 8 - HC-KAR NC: 2025:KHC:42883 WP No. 13531 of 2023 C/W WP No. 11151 of 2023 event the Apex Court would hold in favour of the Revenue in the pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. (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." 6. The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petitions also deserve to be disposed of in terms of the judgment of Co-ordinate Bench of this Court in Ramachandra Reddy's case (supra). 7. In the result, I pass the following: ORDER (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. - 9 - HC-KAR NC: 2025:KHC:42883 WP No. 13531 of 2023 C/W WP No. 11151 of 2023 (ii) The impugned show cause notices and consequential orders, notices etc., at Annexures- A and B dated 01.03.2023 and 08.02.2023 respectively in both the writ petitions respectively are hereby quashed. (iii) Liberty is reserved in favour of the respondents - Revenue to seek revival of these petitions, 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. Sd/- (S.R.KRISHNA KUMAR) JUDGE DH List No.: 2 Sl No.: 36