- 1 - HC-KAR NC: 2025:KHC:39699 WP No. 14055 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. 14055 OF 2024 (T-IT) BETWEEN: XIAOMI HONG KONG LIMITED A COMPANY INCORPORATED UNDER THE LAWS OF HONG KONG HAVING ITS OFFICE AT: SUITE 3209, 32/F, 15 CANTON ROAD, TOWER 5, TSIM SHA KOWLOON THE GATEWAY HARBOUR CITY, 1220021, HONG KONG REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. LIN EN …PETITIONER (BY SMT. PRERNA PONAPPA, 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, BENGALURU – 560 001. Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:39699 WP No. 14055 of 2024 3. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS 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 R-1 TO R-3; SRI B.S.VENKATANARAYANA, ADVOCATE FOR R-4) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASH THE IMPUGNED NOTICE BEARING NO. ITBA/AST/S/148_1/2023- 24/1060726256(1) DATED FEBRUARY 9, 2024 ISSUED UNDER SECTION 148 OF THE IT ACT FOR THE AY 2021-22 (ANNEXURE-A ISSUED BY R1 TO THE WP); B) QUASH THE APPROVAL BEARING NO. ITBA/AST/S/118/2023- 24/1060002863(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 2021-22 (ANNEXURE-B TO THE WP); C) HOLD THAT EXPLANATION 2 TO SECTION 148 AND THE - 3 - HC-KAR NC: 2025:KHC:39699 WP No. 14055 of 2024 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- 24/1060726256(1) dated 09.02.2024 and approval bearing No.ITBA/AST/S/118/2023-24/1060002863(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 Y.V.Raviraj, learned counsel for respondent Nos.1 to 3 and Sri B.S.Venkatanarayana, learned counsel for respondent No.4. - 4 - HC-KAR NC: 2025:KHC:39699 WP No. 14055 of 2024 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_1/2023-24/1060726256(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. - 5 - HC-KAR NC: 2025:KHC:39699 WP No. 14055 of 2024 (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.: 0