- 1 - HC-KAR NC: 2025:KHC:38633 WP No. 13062 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.13062 OF 2025 (T-IT) BETWEEN: DODDAHALAHALLI KEMPEGOWDA SHIVAKUMAR S/O SRI. D. K. KEMPEGOWDA, AGED ABOUT 63 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, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38633 WP No. 13062 of 2025 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. VINAYAKA S PANDIT., CGC FOR R1 & R2; SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES R3 - 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 THIS PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38633 WP No. 13062 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner - Assessee is before this Court seeking quashment of notices bearing No.ITBA/AST/S/148/2024- 25/1075160217(1) dated 28.03.2025 and approval No.ITBA/AST/S/125/2024-25/1075143771(1) dated 27.03.2025 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 Vinayaka S. Pandit, learned Central Government Counsel for respondent Nos.1 and 2 and Sri Y.V.Ravi Raj and Sri M. Dilip, learned counsel for respondent Nos.3 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. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the - 4 - HC-KAR NC: 2025:KHC:38633 WP No. 13062 of 2025 petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned notices bearing No. ITBA/AST/S/148/2024-25/1075160217(1) dated 28.03.2025 and approval No.ITBA/AST/S/125/2024-25/1075143771(1) dated 27.03.2025 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. - 5 - HC-KAR NC: 2025:KHC:38633 WP No. 13062 of 2025 (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.: 430