- 1 - HC-KAR NC: 2025:KHC:38635 WP No. 13304 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.13304 OF 2025 (T-IT) BETWEEN: OLIVE LIFE SCIENCES PRIVATE LIMITED REGISTERED UNDER COMPANIES ACT, 1956, REPRESENTED BY ITS DIRECTOR, SRI. JUIE HILAL, S/O SRI. HILAL MOHAMMED, AGED ABOUT 47 YEARS, 5805/05 NH-4, NEAR NAVAYUGA TOLL GATE, NELAMANGALA, BENGALURU – 562 123. …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 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38635 WP No. 13304 of 2025 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 THIS W.P. 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 INCOME TAX ACT, 1961 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 INCOME TAX ACT, 1961 AT ANNEXURE-A1 AND THE PROVISO TO SECTION 148A OF THE INCOME TAX ACT, 1961 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:38635 WP No. 13304 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 Income Tax Act, 1961 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 Income Tax Act, 1961 at Annexure A1 and the proviso to Section 148A of the Income Tax Act, 1961 at Annexure A2. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 25.03.2025 passed under section 147 of the Income Tax Act, 1961 for the assessment year 2020-21 by the Respondent No.4 bearing DIN No.ITBA/AST/S/147/2024-24/1075025059(1)herein marked as Annexure - B1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 25.03.2025 Issued by the Respondent No.4 for the A.Y. 2020-21 bearing DIN & Document No.ITBA/AST/S/630/2024-25/1075025096(1)herein marked as Annexure-B2 iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under section 156 of the Income Tax Act, 1961 dated 25.03.2025 by the Respondent No.4 for the A.Y. 2020-21 bearing DIN & Notice No. ITBA/AST/S/156/2024-25/1075025101(1) herein marked as Annexure -B3. - 4 - HC-KAR NC: 2025:KHC:38635 WP No. 13304 of 2025 v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 25.03.2025 issued under section 274 r.w.s 270A of the Income Tax Act, 1961 by the Respondent No.4 for the A.Y. 2020-21 bearing DIN and Notice No.ITBA/PNL/S/270A/2024- 25/1075025113(1) herein marked as Annexure - B4 vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 25.03.2025 passed under section 147 of the Income Tax Act, 1961 for the assessment year 2021-22 by the Respondent No.4 bearing DIN -No. ITBA/AST/S/147/2024-24/1075025059(1) herein marked as Annexure - C1 vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 25.03.2025 issued by the Respondent No.4 for the A.Y. 2021-22 bearing DIN & Document No. ITBA/AST/S/630/2024-25/1075025096(1) herein marked as Annexure-C2. viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under section 156 of the Income Tax Act, 1961 dated 25.03.2025 by the Respondent No.4 for the A.Y. 2021-22 bearing DIN & Notice No. ITBA/AST/S/156/2024-25/1075025101(1) herein marked as Annexure -C3. ix) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 25.03.2025 passed under section 274 r.w.s 270A of the Income Tax Act, 1961 by the Respondent No.4 for the A.Y. 2021-22 bearing DIN and notice No. ITBA/PNL/S/270A/2024- 25/1075025182(1) herein marked as Annexure - C4. x) 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 28.03.2024 for the assessment year 2020-21 - 5 - HC-KAR NC: 2025:KHC:38635 WP No. 13304 of 2025 by the Respondent No.4 bearing DIN & Notice No.ITBA/AST/S/148_1/2023-24/1063529170(1) herein marked as Annexure - D1. xi) 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 28.03.2024 for the assessment year 2021-22 by the Respondent No.4 bearing DIN & Notice No. ITBA/AST/S/148_1/2023-24/1063529231(1) herein marked as Annexure - D2. xii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval issued under section 151 of the Act along with reasons dated 26.03.2024 for the assessment vide 2020-21 year DIN No. ITBA/AST/S/118/2023- 24/1063410441(1) for the assessment year 2020- 21 by the Respondent No.4 herein marked as Annexure E1. xiii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the approval issued under section 151 of the Act along with reasons dated 26.03.2024 for the assessment year 2021-22 vide DIN No. ITBA/AST/S/118/2023- 24/1063410462(1) for the assessment year 2021- 22 by the Respondent No.4 herein marked as Annexure - E2. xiv) 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 Nos.1 and 2 and Sri M. Dilip, learned counsel for respondent Nos.3 to 5. - 6 - HC-KAR NC: 2025:KHC:38635 WP No. 13304 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 notices issued by the jurisdictional Assessing Officer outside the scope of Section 151-A 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 - 7 - HC-KAR NC: 2025:KHC:38635 WP No. 13304 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 432