- 1 - HC-KAR NC: 2025:KHC:36028 WP No. 11601 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. 11601 OF 2025 (T-IT) BETWEEN: 1. M/S. INDO AMERICAN HYBRID SEEDS INDIA PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR, SRI.ARTHUR SANTOSH ATTAVAR, SON OF DR.MANMOHAN ATTAVAR, AGED ABOUT 57 YEARS, 7TH KILOMETER, RAJARAJESHWARI NAGAR POST, BANASHANKARI KENGERI LINK ROAD, CHANNACHANDRA VILLAGE, BENGALURU-560 098. …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:36028 WP No. 11601 of 2025 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 DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2(2), 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 MADANAN PILLAI, CGC FOR R1 SRI Y V RAVI RAJ AND SRI M DILIP, ADVOCATE FOR R2 TO R5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 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., - 3 - HC-KAR NC: 2025:KHC:36028 WP No. 11601 of 2025 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/148/2024- 25/1074927896(1) dated 24.03.2025 and approval bearing No.ITBA/AST/S/125/2024-25/1074917272(1) dated 24.03.2025 passed 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 petitioner, Sri Madanan Pillai, learned Central Government Counsel for respondent No.1 and Sri Y.V.Raviraj and Sri M. Dilip, learned counsel for respondent Nos.2 to 5. 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 - HC-KAR NC: 2025:KHC:36028 WP No. 11601 of 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/148/2024-25/1074927896(1) dated 24.03.2025 and approval bearing No.ITBA/AST/S/125/2024-25/1074917272(1) dated 24.03.2025 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 and I.A.No.1/2025 would be - 5 - HC-KAR NC: 2025:KHC:36028 WP No. 11601 of 2025 considered, in the event revival of this petition becomes necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 421