- 1 - HC-KAR NC: 2025:KHC:36008 WP No. 3329 of 2025 C/W WP No. 1474 of 2025 WP No. 2241 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. 3329 OF 2025 (T-IT) C/W WRIT PETITION NO. 1474 OF 2025 (T-IT), WRIT PETITION NO. 2241 OF 2025 (T-IT) IN WP No. 3329/2025 BETWEEN: 1. INGEX LAB PRIVATE LIMITED REGISTERED UNDER COMPANIES ACT, 2013 REPRESENTED BY ITS DIRECTOR, SRI. SUDHEER KARAT, SON OF SRI. NARAYANAN, P. EDALOTT, AGED ABOUT 50 YEARS, NO.50S, MEDINI, 3RD FLOOR, F BLOCK, 60FT ROAD BANGALORE - 560 092. …PETITIONER (BY SRI. MADHUSUDHAN U A, ADVOCATE) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC:36008 WP No. 3329 of 2025 C/W WP No. 1474 of 2025 WP No. 2241 of 2025 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, CENTRAL CIRCLE 1(4), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001. 5. THE PRINCIPAL COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 1(4) CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001. …RESPONDENTS (BY SRI Y V RAVI RAJ AND SRI M DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE 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:36008 WP No. 3329 of 2025 C/W WP No. 1474 of 2025 WP No. 2241 of 2025 IN WP NO. 1474/2025 BETWEEN: INDUSVIVA HEALTH SCIENCES PRIVATE LIMITED REGISTERED UNDER COMPANIES ACT, 2013 REPRESENTED BY ITS DIRECTOR, SRI. M. SUBRAMANYAM, SON OF SRI. RAMACHANDRAN MANDALANENI, AGED ABOUT 61 YEARS, NO.36 VIVA TOWER, NANDI DURGA ROAD JAYAMAHAL EXTENSION BANGALORE-560 046. ...PETITIONER (BY SRI. MADHUSUDHAN U A, 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, CENTRAL CIRCLE1(4) CENTRAL REVENUE BUILDING, - 4 - HC-KAR NC: 2025:KHC:36008 WP No. 3329 of 2025 C/W WP No. 1474 of 2025 WP No. 2241 of 2025 QUEENS ROAD, BENGALURU-560 001. 5. THE PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001 ...RESPONDENTS (BY SRI H SHANTHIBHUSHAN, DSGI FOR R1 SRI Y V RAVI RAJ AND SRI M DILIP, ADVOCATES FOR R2 TO R5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE IMPUGNED EXPLANATION -2 TO SECTION 148 OF THE ACT IN ANNX-A1 AND THE PROVISO TO SECTION 148A OF THE ACT IN ANNX-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 ANNX-A1 AND THE PROVISO TO SECTION 148A OF THE ACT AT ANNX-A2 AND ETC., IN WP NO. 2241/2025 BETWEEN: 1. CHEPPATTU ABDULLA ANZAR SON OF SRI. CHEPPATTU MOHAMED ABDULLA KHADER HANEEF, AGED ABOUT 54 YEARS, NO. 564, 1ST MAIN, 2ND STAGE, 3RD BLOCK, RMV EXTENSTION, DOLLARS COLONY, BANGALORE-560 094. ...PETITIONER (BY SRI. MADHUSUDHAN U A, ADVOCATE) - 5 - HC-KAR NC: 2025:KHC:36008 WP No. 3329 of 2025 C/W WP No. 1474 of 2025 WP No. 2241 of 2025 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 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. KUSHALAPPA B M, CGC FOR R1 AND R2 SRI Y V RAVI RAJ AND SRI M DILIP, ADVOCAE FOR R3 TO R5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE IMPUGNED EXPLANATION-2 TO SECTION 148 OF THE ACT IN ANNEXURE-A1 AND THE PROVISA TO SECTION 148A OF THE ACT IN ANNEXURE A2 ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOLD, UNFAIR AND VIOLATIVE OF ARTICLES - 6 - HC-KAR NC: 2025:KHC:36008 WP No. 3329 of 2025 C/W WP No. 1474 of 2025 WP No. 2241 of 2025 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 PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioners - Assessees are before this Court seeking quashment of Explanation - 2 at Annexure A1, proviso to Section 148A at Annexure - A2, DIN and notices bearing No. ITBA/AST/S/148_1/2024-25/1071696073(1) dated 30.12.2024, ITBA/AST/S/148_1/2023-24/1058535485(1) dated 07.12.2023, ITBA/AST/S/148_1/2023- 24/1063647120(1) dated 29.03.2024 and approval No.ITBA/AST/S/125/2024-25/1071106550(1) dated 11.12.2024, ITBA/COM/M/17/2023-24/1058532641(1) dated 02.11.2023, ITBA/AST/S/118/2023-24/1063600450(1) dated 29.03.2024 in W.P.No.3329/2025; Explanation - 2 at Annexure A1, proviso to Section 148A at Annexure - A2 and notices bearing No.ITBA/AST/S/148_1/2023-24/1058535702(1) dated 07.12.2023, ITBA/AST/S/148_1/2023-24/1058535704(1) - 7 - HC-KAR NC: 2025:KHC:36008 WP No. 3329 of 2025 C/W WP No. 1474 of 2025 WP No. 2241 of 2025 dated 07.12.2023 and approval Nos.ITBA/COM/M/17/2023- 24/1058532591(1) dated 02.11.2023, ITBA/COM/M/17/2023- 24/1058532613(1) dated 02.11.2023 in W.P.No.1474/2025; Explanation - 2 at Annexure A1, proviso to Section 148A at Annexure - A2 and notices bearing No.ITBA/AST/S/148_1/2023-24/1058535361(1) dated 07.12.2023, ITBA/AST/S/148_1/2023-24/1058535364(1) dated 07.12.2023, ITBA/AST/S/148_1/2023- 24/1058535393(1) dated 07.12.2023 and approval Nos.ITBA/COM/M/17/2023-24/1058532416(1) dated 08.11.2023, ITBA/COM/M/17/2023-24/1058532439(1) dated 08.11.2023, ITBA/COM/M/17/2023-24/1058532460(1) dated 08.11.2023 in W.P.No.2241/2025, passed by the respondents – Revenue under Sections 148, 148A(b) and 148A(d) of the Income Tax Act, 1961. 2. Heard Sri Madhusudhan U.A., learned counsel for the petitioners in all the petitions, Sri Y.V.Ravi Raj and Sri M. Dilip, learned counsel for respondents in W.P.No.3329/2025, respondent Nos.2 to 5 in W.P.No.1474/2025 and respondent Nos.3 to 5 in W.P.No.2241/2025, Sri H. Shanthi Bhushan, - 8 - HC-KAR NC: 2025:KHC:36008 WP No. 3329 of 2025 C/W WP No. 1474 of 2025 WP No. 2241 of 2025 learned Deputy Solicitor General of India for respondent No.1 in W.P.No.1474/2025 and Sri Kushalappa B.M., learned Central Government Counsel for respondent Nos.1 and 2 in W.P.No.2241/2025. 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 Explanation - 2 at Annexure A1, proviso to Section 148A at Annexure - A2, DIN and notices bearing No.ITBA/AST/S/148_1/2024- 25/1071696073(1) dated 30.12.2024, ITBA/AST/S/148_1/2023-24/1058535485(1) dated 07.12.2023, ITBA/AST/S/148_1/2023- 24/1063647120(1) dated 29.03.2024 and approval No.ITBA/AST/S/125/2024-25/1071106550(1) dated - 9 - HC-KAR NC: 2025:KHC:36008 WP No. 3329 of 2025 C/W WP No. 1474 of 2025 WP No. 2241 of 2025 11.12.2024, ITBA/COM/M/17/2023- 24/1058532641(1) dated 02.11.2023, ITBA/AST/S/118/2023-24/1063600450(1) dated 29.03.2024 in W.P.No.3329/2025; Explanation - 2 at Annexure A1, proviso to Section 148A at Annexure - A2 and notices bearing No.ITBA/AST/S/148_1/2023-24/1058535702(1) dated 07.12.2023, ITBA/AST/S/148_1/2023- 24/1058535704(1) dated 07.12.2023 and approval Nos.ITBA/COM/M/17/2023-24/1058532591(1) dated 02.11.2023, ITBA/COM/M/17/2023- 24/1058532613(1) dated 02.11.2023 in W.P.No.1474/2025; Explanation - 2 at Annexure A1, proviso to Section 148A at Annexure - A2 and notices bearing No.ITBA/AST/S/148_1/2023- 24/1058535361(1) dated 07.12.2023, ITBA/AST/S/148_1/2023-24/1058535364(1) dated 07.12.2023, ITBA/AST/S/148_1/2023- 24/1058535393(1) dated 07.12.2023 and approval Nos. ITBA/COM/M/17/2023-24/1058532416(1) dated 08.11.2023, ITBA/COM/M/17/2023- 24/1058532439(1) dated 08.11.2023, ITBA/COM/M/17/2023-24/1058532460(1) dated 08.11.2023 in W.P.No.2241/2025, issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions would stand quashed. - 10 - HC-KAR NC: 2025:KHC:36008 WP No. 3329 of 2025 C/W WP No. 1474 of 2025 WP No. 2241 of 2025 (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 in the event revival of these petitions would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 414 CT.sm