- 1 - HC-KAR NC: 2025:KHC:39211 WP No. 14059 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. 14059 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 519099 REPRESENTED BY ITS AUTHORISED SIGNATORY MR.XIAOYAN WANG …PETITIONER (BY SRI. ANIND THOMAS.,ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1) CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU – 560 001. 2. ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX CENTRAL RANGE - 2 CENTRAL REVENUE BUILDING QUEENS ROAD Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39211 WP No. 14059 of 2024 BENGALURU – 560 001. 3. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU – 560 001. 4. DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) BENGALURU CENTRAL REVENUE BUILDING QUEENS 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 FOR R-1 TO R-3; SRI B.S.VENKATANARAYANA, ADVOCATE FOR R-4) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASH THE IMPUGNED NOTICE BEARING NO. ITBA/AST/S/148_1/2023- 24/1060726264(1) DATED FEBRUARY 9, 2024 ISSUED UNDER SECTION 148 OF THE IT ACT FOR THE AY 2016-17 (ANNEXURE-A ISSUED BY R1 TO THE WP); B) QUASH THE - 3 - HC-KAR NC: 2025:KHC:39211 WP No. 14059 of 2024 APPROVAL DATED JANUARY 23, 2024 BEARING NO. ITBA/AST/S/118/2023-24/1060107131(1) 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 2016-17 (ANNEXURE-B TO THE WP); C) 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 PRELIMINARY 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- 24/1060726264(1) dated 09.02.2024 and approval No.ITBA/AST/S/118/2023-24/1060107131(1) dated 23.01.2024 issued by the respondents – Revenue under Sections 148 r/w. 151 of the Income Tax Act, 1961. 2. Heard Sri Anind Thomas, learned counsel for the petitioner, Sri Y.V.Raviraj, learned counsel for respondent - 4 - HC-KAR NC: 2025:KHC:39211 WP No. 14059 of 2024 Nos.1 to 4 and Sri B.S.Venkatanarayana, learned counsel for respondent No.5. 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 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_1/2023-24/1060726264(1) dated 09.02.2024 and approval No.ITBA/AST/S/118/2023-24/1060107131(1) dated 23.01.2024 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 - 5 - HC-KAR NC: 2025:KHC:39211 WP No. 14059 of 2024 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 and I.A.No.1/2024 would be considered in the event revival of this petition becomes necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 2 Sl No.: 30