- 1 - HC-KAR NC: 2025:KHC:38575 WP No. 13335 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.13335 OF 2025 (T-IT) BETWEEN: M CHANDRA REDDY HUF REPRESENTED BY ITS KARTA, SRI. M CHANDRA REDDY, S/O SRI. MUNISWAMY REDDY, AGED ABOUT 76 YEARS, #2491, 17TH MAIN HAL 2ND STAGE BANGALORE – 560 008 …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, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38575 WP No. 13335 of 2025 NORTH BLOCK, NEW DELHI - 110 001. 4. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 2(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. MADANAN PILLAI, CGC FOR R1 & R2; SRI. Y. V. RAVI RAJ & SRI. M. DILIP, ADVOCATES FOR R3 TO R5) THIS WP IS FILED UNDER ARTICLES 226 & 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 THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:38575 WP No. 13335 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “i) 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. ii) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Income-tax Act, 1961 dated 08.01.2025 for the assessment year 2021- 2022 by the Respondent No.4 bearing DIN & Notice No. ITBA/AST/S/148_1/2024-25/1071996157(1) herein marked as Annexure - B iii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Madhusudhan U.A., 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.3 to 5. - 4 - HC-KAR NC: 2025:KHC:38575 WP No. 13335 of 2025 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. (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 - 5 - HC-KAR NC: 2025:KHC:38575 WP No. 13335 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 434