- 1 - HC-KAR NC: 2025:KHC:43471 WP No. 32218 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 32218 OF 2025 (T-IT) BETWEEN: M/S SHOPPERS CITY 439, 1ST MAIN ROAD, PAI LAYOUT, K R PURAM, BENGALURU – 560 016 REPRESENTED BY ITS PARTNER, SHRI M. V. ABDUL SALEEM, AGED ABOUT 48 YEARS, FLAT NO. 3171, PRESTIGE BAGAMANE TEMPLE BELLS, RAJARAJESHWARI NAGAR, BENGALURU – 560 098 …PETITIONER (BY SMT. ANANYA SRIVASTAVA, FOR SMT. LOCHANA S. BABU, ADVOCATES) 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, NEW DELHI – 110 001 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43471 WP No. 32218 of 2025 4. INCOME TAX OFFICER, WARD - 4(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 5. PRINCIPAL COMMISSIONER OF INCOME TAX - (2), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE EXPLANATION 2 TO SECTION 148 AS WELL AS PROVISO TO SECTION 148A OF THE ACT IS ULTRA VIRES AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE EXPLANATION 2 TO SECTION 148 AS WELL AS PROVISO TO SECTION 148A OF THE ACT AT ANNEXURE - A AND A1 RESPECTIVELY AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “a) Declare that the Explanation 2 to section 148 as well as proviso to section 148A of the Act is ultra vires and issue a writ of Certiorari or any other appropriate writ or order or direction and quash the Explanation 2 to section 148 as well as proviso to section 148A of the Act at Annexure – A and A1 respectively. b) Issue a Writ of Certiorari or direction in the nature of a Writ of Certiorari quashing the sanction dated 31.03.2025 accorded under section 151 of the Act for - 3 - HC-KAR NC: 2025:KHC:43471 WP No. 32218 of 2025 the AY 2021-22 by the Respondent No.5 bearing DIN ITBA/COM/F/17/2024-25/1075337127(1), herein marked as Annexure – A2. c) Issue a writ of Certiorari or direction in the nature of a Writ of Certiorari quashing the notice dated 28.03.2025 issued under section 148 of the Act for the AY 2021-22 by the Respondent No.4 bearing DIN ITBA/AST/S/148/2024-25/1075186846(1), herein marked as Annexure – A3. d) And pass such other orders and grant such other reliefs as this Hon’ble High Court deems fit including the cost of this Writ Petition in the interest 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 petition 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 petition deserves to be allowed and disposed of in terms of the said order. - 4 - HC-KAR NC: 2025:KHC:43471 WP No. 32218 of 2025 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner the present petition is 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 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. - 5 - HC-KAR NC: 2025:KHC:43471 WP No. 32218 of 2025 (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 petition also deserves 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. (ii) The impugned sanction dated 31.03.2025 and the impugned notice dated 28.03.2025 at Annexures-A2 and A3 respectively, are hereby quashed. - 6 - HC-KAR NC: 2025:KHC:43471 WP No. 32218 of 2025 (iii) Liberty is reserved in favour of the respondents - Revenue to seek revival of this petition, 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 BMC List No.: 1 Sl No.: 21