- 1 - HC-KAR NC: 2025:KHC:37892 WP No. 27679 of 2024 C/W WP No. 26751 of 2024 WP No. 26825 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO.27679 OF 2024 (T-IT) C/W WRIT PETITION NO.26751 OF 2024 (T-IT) WRIT PETITION NO.26825 OF 2024 (T-IT) IN WP No.27679/2024 BETWEEN: DODDAHALAHALLI KEMPEGOWDA SURESH S/O SRI. D.K. KEMPEGOWDA, AGED BOUT 58 YEARS, NO.602/A5, KENKKERI, 18TH CROSS, UPPER PALACE ORCHARDS, SADASHIVANAGAR, BENGALURU – 560 080 …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, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37892 WP No. 27679 of 2024 C/W WP No. 26751 of 2024 WP No. 26825 of 2024 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 4. THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 1(4), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU – 560 001 5. THE PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU – 560 001 …RESPONDENTS (BY SRI. M. N. KUMAR, CGSPC FOR R1 & R2; SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES FOR R3 TO R5) THIS W.P. IS FILED UNDER ARTICLES 226 & 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 - 3 - HC-KAR NC: 2025:KHC:37892 WP No. 27679 of 2024 C/W WP No. 26751 of 2024 WP No. 26825 of 2024 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 IN WP NO.26751/2024 BETWEEN: DODDAHALAHALLI KEMPEGOWDA SHIVAKUMAR S/O SRI. D. K. KEMPEGOWDA, AGED BOUT 62 YEARS, NO.252, KENKKERI, 18TH CROSS, UPPER PALACE ORCHARDS, SADASHIVANAGAR, BENGALURU – 560 080 ...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, - 4 - HC-KAR NC: 2025:KHC:37892 WP No. 27679 of 2024 C/W WP No. 26751 of 2024 WP No. 26825 of 2024 NORTH BLOCK, NEW DELHI – 110 001 4. THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 1(4), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU – 560 001 5. THE PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU – 560 001 ...RESPONDENTS (BY SRI. M. N. KUMAR, CGSPC FOR R1 & R2; SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES FOR R3 TO R5) THIS W.P. IS FILED UNDER ARTICLES 226 & 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 - 5 - HC-KAR NC: 2025:KHC:37892 WP No. 27679 of 2024 C/W WP No. 26751 of 2024 WP No. 26825 of 2024 IN WP NO.26825/2024 BETWEEN: SMT. AISSHWARYA DKS HEGDE D/O SRI. D. K. SHIVAKUMAR, AGED ABOUT 29 YEARS, NO.602/A5, 18TH CROSS, UPPER PALACE ORCHARDS, SADASHIVANAGAR, BENGALURU - 560 080 ...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, NEW DELHI – 110 001 4. THE ASSISTANT COMMISSIONER OF INCOME-TAX - 6 - HC-KAR NC: 2025:KHC:37892 WP No. 27679 of 2024 C/W WP No. 26751 of 2024 WP No. 26825 of 2024 CENTRAL CIRCLE 1(4), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU – 560 001 5. THE PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU – 560 001 ...RESPONDENTS (BY SRI. M. N. KUMAR M N., CGSPC FOR R1 TO R3; SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES FOR R4 TO R5) THIS W.P. IS FILED UNDER ARTICLES 226 & 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 THESE PETITIONS COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 7 - HC-KAR NC: 2025:KHC:37892 WP No. 27679 of 2024 C/W WP No. 26751 of 2024 WP No. 26825 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioners - Assessees are before this Court seeking quashment of notice bearing No.ITBA/AST/S/148_1/2023- 24/1063584245(1) dated 28.03.2024 and approval issued dated 28.03.2024 vide DIN No.ITBA/AST/S/118/2023- 24/1063530399(1) in W.P.No.27679/2024; notice bearing No.ITBA/AST/S/148_1/2023-24/1063584314(1) dated 28.03.2024 and approval issued dated 28.03.2024 vide DIN No.ITBA/AST/S/118/2023-24/1063530550(1) in W.P.No.26751/2024 and notice bearing No.ITBA/AST/S/148_1/2023-24/1063584341(1) dated 28.03.2024 and approval issued dated 28.03.2024 vide DIN No.ITBA/AST/S/118/2023-24/1063530206(1) in W.P.No.26825/2024 issued by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Annamalai S., learned counsel for the petitioners, Sri M.N.Kumar, learned Central Government Senior Panel Counsel for respondent Nos.1 and 2 and Sri Y.V.Raviraj - 8 - HC-KAR NC: 2025:KHC:37892 WP No. 27679 of 2024 C/W WP No. 26751 of 2024 WP No. 26825 of 2024 and Sri M. Dilip, learned counsel for respondent Nos.3 to 5 in all the petitions. 3. The grounds projected in the subject petitions 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 cases at hand, the petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned notice bearing No.ITBA/AST/S/148_1/2023-24/1063584245(1) dated 28.03.2024 and approval issued dated 28.03.2024 vide DIN No.ITBA/AST/S/118/2023- 24/1063530399(1) in W.P.No.27679/2024; notice bearing No.ITBA/AST/S/148_1/2023- 24/1063584314(1) dated 28.03.2024 and approval issued dated 28.03.2024 vide DIN No.ITBA/AST/S/118/2023-24/1063530550(1) in W.P.No.26751/2024 and notice bearing No.ITBA/AST/S/148_1/2023-24/1063584341(1) - 9 - HC-KAR NC: 2025:KHC:37892 WP No. 27679 of 2024 C/W WP No. 26751 of 2024 WP No. 26825 of 2024 dated 28.03.2024 and approval issued dated 28.03.2024 vide DIN No.ITBA/AST/S/118/2023- 24/1063530206(1) in W.P.No.26825/2024, issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions 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 matters pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. (iv) Contentions of both the parties except the one noted hereinabove shall remain open to be considered and I.A.No.1/2025 would be considered, in the event revival of this petition becomes necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 401