- 1 - HC-KAR NC: 2025:KHC:38149 WP No. 17947 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. 17947 OF 2025 (T-IT) BETWEEN: NARAYAN RAVICHANDRA SON OF SRI. NARAYAN KALLAPPA, AGED ABOUT 46 YEARS, NO.3, NAGARBHAVI NGEF MAIN ROAD, NAGARBHAVI VILLAGE, BENGALURU-560 072, KARNATAKA. PAN APJPR2298P. …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:38149 WP No. 17947 of 2025 NEW DELHI-110 001. 4. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, REP. BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX/INCOME-TAX OFFICER, INCOME-TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. 5. THE INCOME TAX OFFICER, WARD 3(2)(1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560095. 6. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, BENGALURU-3, BMTC BUILDING, 50 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560095. 7. THE INCOME TAX OFFICER, (INTELLIGENCE AND CRIMINAL INVESTIGATION), UNITY BUILDING, 5TH FLOOR, MISSION RD, BENGALURU, KARNATAKA 560027. 8. THE INCOME TAX OFFICER, WARD 3(1) (1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095. …RESPONDENTS (BY SRI. H.SHANTHI BHUSHAN, DSGI FOR R1 AND R2; SRI. M.THIRUMALESH Y, A/W - 3 - HC-KAR NC: 2025:KHC:38149 WP No. 17947 of 2025 SRI. GANESH GHALE, ADVOCATE FOR R3 TO R8 ) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED EXPLANATION-1(iv) TO SECTION 148 OF THE ACT IN ANNEXURE-A1 AND THE PROVISO CLAUSE (d) 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-1(iv) TO SECTION 148 OF THE ACT AT ANNEXURE-A1 AND THE PROVISO CLAUSE (d) TO SECTION 148A OF THE ACT AT ANNEXURE-A2., AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: 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-1(iv) to Section 148 of the Act in Annexure-A1 and the proviso - clause (d) 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-1(iv) to section 148 of the Act at Annexure A1 and the proviso clause (d) 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 assessment order - 4 - HC-KAR NC: 2025:KHC:38149 WP No. 17947 of 2025 passed u/s 147 rws 144 rws 144B of the Act dated 07/03/2025 for the assessment year 2020-21 by the Respondent No.4 bearing DIN & Notice No. ITBA/AST/S/147/2024-25/1074173401(1) herein marked as Annexure-B1. iii)Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 07/03/2025 for the assessment year 2020-21 by the Respondent No.4 bearing DIN & Notice No. ITBA/AST/S/88/2024-25/1074173483(1) herein marked as Annexure-B2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice u/s 156 of the Act dated 07/03/2025 for the assessment year 2020-21 by the Respondent No.4 bearing DIN & Notice No. ITBA/AST/S/156/2024- 25/1074173481(1), herein marked as Annexure- B3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued u/s 148 of the Act dated 26/03/2024 for the assessment year 2020-21 by the DIN & Notice No. Respondent No. 5 bearing ITBA/AST/5/148_1/2023- 24/1063395643(1) marked as Annexure-C. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the unsigned approval issued under section 151 of the Act along with reasons dated DIN No. ITBA/AST/S/118/2023- 24/1063390006(1), for the assessment year 2020- 21 by the Respondent No.6 herein marked as Annexure D. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty proceedings initiated u/s 270A of the Act in the assessment order passed u/s 147 rws 144 rws 1448 of the Act dated 07/03/2025 (Annexure B1), - 5 - HC-KAR NC: 2025:KHC:38149 WP No. 17947 of 2025 bearing DIN: ITBA/AST/S/147/2024- 25/1074173401(1), by the Respondent No. 4 for the assessment year 2020-21. vili) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard Sri Annamalai S., learned counsel for the petitioner, Sri H. Shanthi Bhushan, learned Deputy Solicitor General of India for respondent Nos.1 and 2 and Sri M. Thirumalesh, learned counsel along with Sri Ganesh Bhale, learned counsel for respondent Nos.3 to 8. 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: - 6 - HC-KAR NC: 2025:KHC:38149 WP No. 17947 of 2025 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 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.: 227