- 1 - HC-KAR NC: 2025:KHC-D:17584 WP No. 101191 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 8TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 101191 OF 2025 (T-IT) BETWEEN: SRI. VISHWA JYOTHI AGRI COTTONS PARTNERSHIP FIRM REGISTERED UNDER INDIAN PARTNERSHIP ACT, 1932, R/BY AUTHORISED REPRESENTATIVE RAHUL, AGED ABOUT 22 YEARS, PLOT NO. 6 TO 20, Q-3, 4, 5 AND SPL 14 INDUSTRIAL ESTATE, HYDERABAD ROAD, RAICHUR-584134. …PETITIONER (BY SRI. HEMANT PAI AND SMT. LOCHANA S. BABU & SHASHANK S HEGDE, ADVOCATES) 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 110001. Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:17584 WP No. 101191 of 2025 3. CENTRAL BORAD OF DIRECT TAXES THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001. 4. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY, SURESH COMPLEX, SANJAY GANDHI NAGAR, INFANTRY ROAD, BELLARY 583104. 5. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PANAJI TRISTAR BUILDING, PATTO PANAJI, GOA 403001. …RESPONDENTS (BY SRI. M. THIRUMALESH AND SMT. ROOPA, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE EXPLANATION 2 TO SECTION 148 AS WELL AS PROVISO TO SECTION 148A OF THE ACT IS ULTRA VIRES AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE EXPLANATION 2 TO SECTION 148 AS WELL AS PROVISO TO SECTION 148A OF THE ACT AT ANNEXURE -A AND A1 RESPECTIVELY AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC-D:17584 WP No. 101191 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) The petitioner - Assessee is before this Court seeking quashment of the Explanation 2 to Section 148 as well as proviso to section 148A of the Act at Annexures A and A1 respectively; and the notice dated 17.12.2024, issued by respondent No.4 under Section 148 of the Act for the Assessment year 2022-23 vide Annexure-A2. 2. Heard Sri Hemanth Pai, Sri Lochana S.Babu & Shashank S.Hegde, learned counsels for the petitioner and Sri Thirumalesh & Smt Roopa, learned counsels for the respondents. 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: - 4 - HC-KAR NC: 2025:KHC-D:17584 WP No. 101191 of 2025 ORDER (i) The Explanation 2 to Section 148 as well as proviso to section 148A of the Act vide Annexures-A and A1 respectively; and the notice dated 17.12.2024 under Section 148 of the Act for the Assessment year 2022-23 vide Annexure-A2, 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 in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE VNP/ CT:ANB List No.: 1 Sl No.: 154.1