- 1 - HC-KAR NC: 2025:KHC:38243 WP No. 24264 of 2025 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.24264 OF 2025 (T-IT) BETWEEN: AUGUST VENTURES PRIVATE LIMITED A PRIVATE LIMITED COMPANY INCORPROATED UNDER THE COMPANIES ACT, 1956 REPRESENTED BY ITS MANAGING DIRECTOR MR. BIJU P. JOHN, S/O LATE MR. T. JOHN AGED ABOUT 53 YEARS, 17/1, CAMPBELL ROAD, AUSTIN TOWN, BANGALORE - 560047 PAN. AAECA1689C …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, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI - 110 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38243 WP No. 24264 of 2025 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, CIRCLE 1(1)(1) BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMESH VILLAGE, KORAMANGALA BENGALURU – 560 095. 5. THE ADDITIONAL / JOINT COMMISSIONER OF INCOME TAX OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, ADDL/ JCIT, RANGE-1(1), BLR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU – 560 095 …RESPONDENTS (BY SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED CLAUSE (IV) TO SECTION 148(3) OF THE ACT IN ANNEXURE-A1 AND THE SUB-SECTION (4) 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 CLAUSE (IV) TO SECTION 148(3) OF THE ACT AT ANNEXURE- A1 AND THE SUB-SECTION (4) 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: - 3 - HC-KAR NC: 2025:KHC:38243 WP No. 24264 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 Clause (iv) to section 148(3) of the Act in Annexure-A1 and the Sub- section (4) 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 Clause (iv) to section 148(3) of the Act at Annexure A1 and the Sub-section (4) 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 under section 148 of the Act dated 18.06.2025 for the assessment year 2021-22 issued by the Respondent No.4 bearing DIN & Notice No. ITBA/AST/S/148_1/2025-26/1077165715(1) herein marked as Annexure-B. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval under section 151 of the Act dated 17.06.2025 along with reasons for the assessment year 2021-22 issued by the Respondent No.5 bearing DIN No. ITBA/AST/S/128/2025-26/1077136175(1) herein marked as Annexure-C. iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” - 4 - HC-KAR NC: 2025:KHC:38243 WP No. 24264 of 2025 2. Heard Sri Annamalai S., learned counsel for the petitioner, Sri Y.V.Raviraj and Sri M. Dilip, learned counsel for the respondents. 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 notice 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. - 5 - HC-KAR NC: 2025:KHC:38243 WP No. 24264 of 2025 (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 NVJ List No.: 1 Sl No.: 138