- 1 - HC-KAR NC: 2025:KHC:38150 WP No. 12384 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 12384 OF 2025 (T-IT) BETWEEN: R CHANDRU SON OF SRI. RAMAPPA, AGED ABOUT 63 YEARS, NO.126, 6TH MAIN, BETWEEN 12TH AND 13TH CROSS, MALLESHWARAM, BENGALURU-560003. PAN- ACHPC6860H …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001 2. MINISTRY OF FINANCE, THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38150 WP No. 12384 of 2025 NEW DELHI-110 001. 4. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2(1), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001 5. THE DIRECTOR GENERAL OF INCOME-TAX, (INVESTIGATION), OFFICE OF THE DIRECTOR GENERAL OF INVESTIGATION, BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001 …RESPONDENTS (BY SRI. THIMMANNA BHAT, CGC FOR R1 AND R2; SRI. M.DILIP., ADVOCATE FOR R3 TO R5) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED EXPLANATION-2 TO SECTION 148 OF THE ACT IN ANNEXURE-A1 AND THE PROVISO TO SECTION 148A OF THE ACT IN ANNEXURE A2 ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLES 14 OF CONSTITUTION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED EXPLANATION-2 TO SECTION 148 OF THE ACT AT ANNEXURE A1 AND THE PROVISO TO SECTION 148A OF THE ACT AT ANNEXURE A2., AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38150 WP No. 12384 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: "i) To hold that the impugned Explanation-2 to Section 148 of the Act in Annexure-Al and the proviso to Section 148A of the Act in Annexure A2 are illegal, arbitrary, unreasonable, void, unfair and violative of Articles 14 of Constitution and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Explanation-2 to section 148 of the Act at Annexure A1 and the proviso to Section 148A of the Act. at Annexure A2. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Income-tax Act, 1961 dated 26.03.2025 for the assessment year 2017-18 by the Respondent No.4 bearing DIN & Notice No. ITBA/AST/S/148/2024- 25/1075039358(1) herein marked as Annexure- B1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Income-tax Act, 1961 dated 26.03.2025 for the assessment year 2018-19 by the Respondent No.4 bearing DIN & Notice No. ITBA/AST/S/148/2024- 25/1075040778(1) herein marked as Annexure- B2. - 4 - HC-KAR NC: 2025:KHC:38150 WP No. 12384 of 2025 (v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Income-tax Act, 1961 dated 26.03.2025 for the assessment year 2019-20by the Respondent No.4 bearing DIN & Notice No. ITBA/AST/S/148/2024- 25/1075040958(1) herein marked as Annexure- B3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval issued under section 151 of the Act along with reasons dated 25.03.2025 vide DIN No. ITBA/AST/S/125/2024-25/1074986655(1) for the assessment year 2017-18 by the Respondent No.5 herein marked as Annexure C1. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval issued under section 151 of the Act along with reasons dated 25.03.2025 vide DIN No. ITBA/AST/S/125/2024-25/1074986198(1) for the assessment year 2018-19 by the Respondent No.5 herein marked as Annexure C2. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval issued under section 151 of the Act along with reasons dated 25.03.2025 vide DIN No. ITBA/AST/S/125/2024-25/1074985627(1) for the assessment year 2019-20 by the Respondent No.5 herein marked as Annexure C3. viii) Declare that the search conducted under section 132 of the Income-tax Act, 1961 on the petitioner is illegal in law. ix) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." - 5 - HC-KAR NC: 2025:KHC:38150 WP No. 12384 of 2025 2. Heard Sri Annamalai S., learned counsel for the petitioner, Sri Thimmanna Bhat, learned Central Government Counsel for respondent Nos.1 and 2 and Sri M. Dilip, learned counsel for respondent Nos.3 to 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 show cause notices 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 - 6 - HC-KAR NC: 2025:KHC:38150 WP No. 12384 of 2025 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 become necessary. Sd/- (M.NAGAPRASANNA) JUDGE BSV List No.: 1 Sl No.: 223