CNR: KAHC010070072023 WP NO. 3041/2023 (T - IT) Connected Cases: WP NO. 52423/2019, WP NO. 8514/2022, WP NO. 15143/2022, WP NO. 16114/2022, WP NO. 16128/2022, WP NO. 16143/2022, WP NO. 18017/2022, WP NO. 18417/2022, WP NO. 18488/2022, WP NO. 19167/2022, WP NO. 20250/2022, WP NO. 24775/2022, WP NO. 24800/2022, WP NO. 25152/2022, WP NO. 25163/2022, WP NO. 25330/2022, WP NO. 3071/2023, WP NO. 6137/2023, WP NO. 8955/2023, WP NO. 9132/2023, WP NO. 10099/2023, WP NO. 10475/2023, WP NO. 11061/2023, WP NO. 12505/2023, WP NO. 12548/2023, WP NO. 12770/2023, WP NO. 12863/2023, WP NO. 13169/2023, WP NO. 15848/2023, WP NO. 16683/2023, WP NO. 17344/2023, WP NO. 17757/2023, WP NO. 17855/2023, WP NO. 19265/2023, WP NO. 19296/2023, WP NO. 23379/2023, WP NO. 24312/2023, WP NO. 27365/2023, WP NO. 2454/2024, WP NO. 2469/2024, WP NO. 2530/2024, WP NO. 3436/2024, WP NO. 4179/2024, WP NO. 4699/2024, WP NO. 5411/2024, WP NO. 5454/2024, WP NO. 6202/2024, WP NO. 6868/2024, WP NO. 7279/2024, WP NO. 7280/2024, WP NO. 8148/2024, WP NO. 9620/2024, WP NO. 9818/2024, WP NO. 10189/2024, WP NO. 10571/2024, WP NO. 10890/2024, WP NO. 11126/2024, WP NO. 11187/2024, WP NO. 11236/2024, WP NO. 11487/2024, WP NO. 11707/2024, WP NO. 12157/2024, WP NO. 12302/2024, WP NO. 12397/2024, WP NO. 12952/2024, WP NO. 13161/2024, WP NO. 14057/2024, WP NO. 14059/2024, WP NO. 14060/2024, WP NO. 14155/2024, WP NO. 14500/2024, WP NO. 14669/2024, WP NO. 14784/2024, WP NO. 15477/2024, WP NO. 15606/2024, WP NO. 15709/2024, WP NO. 15843/2024, WP NO. 15900/2024, WP NO. 16033/2024, WP NO. 16397/2024, WP NO. 16758/2024, WP NO. 16764/2024, WP NO. 16782/2024, WP NO. 17003/2024, WP NO. 17453/2024, WP NO. 17726/2024, WP NO. 18491/2024, WP NO. 18590/2024, WP NO. 18965/2024, WP NO. 19010/2024, WP NO. 19270/2024, WP NO. 19470/2024, WP NO. 19528/2024, WP NO. 19581/2024, WP NO. 19658/2024, WP NO. 20013/2024, WP NO. 20110/2024, WP NO. 21012/2024, WP NO. 21342/2024, WP NO. 21540/2024, WP NO. 21927/2024, WP NO. 22276/2024, WP NO. 23263/2024, WP NO. 23544/2024, WP NO. 23626/2024, WP NO. 23861/2024, WP NO. 23887/2024, WP NO. 24214/2024, WP NO. 25201/2024, WP NO. 25404/2024, WP NO. 25948/2024, WP NO. 26541/2024, WP NO. 26805/2024, WP NO. 26892/2024, WP NO. 27278/2024, WP NO. 27531/2024, WP NO. 29340/2024, WP NO. Digitally Signed by BM SHYAM PRASAD - 2 - CNR: KAHC010070072023 WP NO. 3041/2023 (T - IT) 29612/2024, WP NO. 32009/2024, WP NO. 32612/2024, WP NO. 32630/2024, WP NO. 32637/2024, WP NO. 32640/2024, WP NO. 32751/2024, WP NO. 32829/2024, WP NO. 32916/2024, WP NO. 33020/2024, WP NO. 33109/2024, WP NO. 33180/2024, WP NO. 33348/2024, WP NO. 33872/2024, WP NO. 34193/2024, WP NO. 34243/2024, WP NO. 2436/2025, WP NO. 2438/2025, WP NO. 3410/2025, WP NO. 4377/2025, WP NO. 4935/2025, WP NO. 5046/2025, WP NO. 5801/2025, WP NO. 7008/2025, WP NO. 7566/2025, WP NO. 7751/2025, WP NO. 9496/2025, WP NO. 10295/2025, WP NO. 11041/2025, WP NO. 11196/2025, WP NO. 11208/2025, WP NO. 11665/2025, WP NO. 11677/2025, WP NO. 12076/2025, WP NO. 12089/2025, WP NO. 12141/2025, WP NO. 12218/2025, WP NO. 12368/2025, WP NO. 12406/2025, WP NO. 12421/2025, WP NO. 12654/2025, WP NO. 12788/2025, WP NO. 12827/2025, WP NO. 12857/2025, WP NO. 13190/2025, WP NO. 13232/2025, WP NO. 13279/2025, WP NO. 13318/2025, WP NO. 13471/2025, WP NO. 13519/2025, WP NO. 15709/2025, WP NO. 16326/2025, WP NO. 17947/2025, WP NO. 18201/2025, WP NO. 18703/2025, WP NO. 21221/2025, WP NO. 21301/2025, WP NO. 21864/2025, WP NO. 22261/2025, WP NO. 23057/2025, WP NO. 23082/2025, WP NO. 23131/2025, WP NO. 23251/2025, WP NO. 23938/2025, WP NO. 24189/2025, WP NO. 24264/2025, WP NO. 25048/2025, WP NO. 25305/2025, WP NO. 25386/2025, WP NO. 25425/2025, WP NO. 26093/2025, WP NO. 26200/2025, WP NO. 26476/2025, WP NO. 26823/2025, WP NO. 27236/2025, WP NO. 27678/2025, WP NO. 27942/2025, WP NO. 28391/2025, WP NO. 28450/2025, WP NO. 28474/2025, WP NO. 28484/2025, WP NO. 28502/2025, WP NO. 28684/2025, WP NO. 28687/2025, WP NO. 28791/2025, WP NO. 28823/2025, WP NO. 28937/2025, WP NO. 28951/2025, WP NO. 29060/2025, WP NO. 29341/2025, WP NO. 29554/2025, WP NO. 29621/2025, WP NO. 29737/2025, WP NO. 29742/2025, WP NO. 29854/2025, WP NO. 30261/2025, WP NO. 30293/2025, WP NO. 30341/2025, WP NO. 30412/2025, WP NO. 30819/2025, WP NO. 30865/2025, WP NO. 31085/2025, WP NO. 31639/2025, WP NO. 31674/2025, WP NO. 32042/2025, WP NO. 32063/2025, WP NO. 32231/2025, WP NO. 32372/2025, WP NO. 32439/2025, WP NO. 32445/2025, WP NO. 32817/2025, WP NO. 32834/2025, WP NO. 32927/2025, WP NO. 32946/2025, WP NO. 32974/2025, WP NO. 33003/2025, WP NO. 33012/2025, WP NO. 33380/2025, WP NO. 33394/2025, Digitally Signed by BM SHYAM PRASAD - 3 - CNR: KAHC010070072023 WP NO. 3041/2023 (T - IT) WP NO. 33593/2025, WP NO. 33609/2025, WP NO. 33911/2025, WP NO. 33930/2025, WP NO. 33994/2025, WP NO. 34033/2025, WP NO. 34097/2025, WP NO. 34103/2025, WP NO. 34260/2025, WP NO. 34597/2025, WP NO. 34718/2025, WP NO. 34735/2025, WP NO. 35433/2025, WP NO. 35585/2025, WP NO. 35614/2025, WP NO. 35629/2025, WP NO. 35758/2025, WP NO. 35967/2025, WP NO. 36120/2025, WP NO. 36136/2025, WP NO. 36137/2025, WP NO. 36320/2025, WP NO. 36341/2025, WP NO. 36372/2025, WP NO. 36459/2025, WP NO. 36541/2025, WP NO. 36565/2025, WP NO. 36571/2025, WP NO. 36678/2025, WP NO. 37039/2025, WP NO. 37085/2025, WP NO. 37221/2025, WP NO. 37639/2025, WP NO. 38145/2025, WP NO. 38369/2025, WP NO. 1588/2026, WP NO. 13661/2026, WP NO. 13715/2026. IN THE HIGH COURT OF KARNATAKA AT BENGALURU [POOJA JALLAN VS. CENTRAL BOARD OF DIRECT TAXES AND OTHERS] 10.09.2026 (VIDEO CONFERENCING / PHYSICAL HEARING) CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER Sri. A. Shankar, Sri. K. K. Chythanya and Sri. T. Suryanarayana, the learned Senior Counsels, state that a Division Bench of the Punjab and Haryana High Court, on remand by the Apex Court, has pronounced its verdict both on the constitutionality of Section 147A of the Income Tax Act, 1961 [for short, ‘the IT Act’] and on the question Digitally Signed by BM SHYAM PRASAD - 4 - CNR: KAHC010070072023 WP NO. 3041/2023 (T - IT) whether the jurisdictional Assessing Officer could hold the pre-assessment inquiry under Section 148 of the IT Act. This Court is of the opinion that when it is in the midst of hearing the learned Senior Counsels/Counsels in similar circumstances, this Court must have the advantage of the reasons of the Division Bench and hence the petitions are directed to be listed on 15.09.2026 at 2.30 p.m. The office is directed to place a copy of this order in the following writ petitions. Sl. No. Writ Petitions Sl. No. Writ Petitions 1 22235/2023 74 16538/2023 2 10892/2024 75 9382/2024 3 16055/2024 76 9434/2024 4 3329/2025 and connected matters 77 14055/2024 5 8345/2025 78 16417/2024 6 27681/2025 79 27679/2024 and connected matters 7 28154/2025 80 28182/2024 and connected matters 8 30445/2025 81 35113/2024 9 30496/2025 82 1084/2025 10 32218/2025 83 11200/2025 11 32613/2025 84 11457/2025 c/w 11056/2025 Digitally Signed by BM SHYAM PRASAD - 5 - CNR: KAHC010070072023 WP NO. 3041/2023 (T - IT) 12 35662/2025 85 12384/2025 w13 36562/2025 86 23805/2025 14 36576/2025 87 25758/2025 15 37356/2025 88 27862/2025 16 22802/2022 89 30612/2025 17 6012/2023 90 32103/2025 18 11307/2024 91 35652/2025 19 14073/2024 92 36533/2025 20 14076/2024 93 36863/2025 21 20406/2024 94 37018/2025 22 23541/2024 95 37167/2025 23 33305/2024 96 38542/2025 24 33678/2024 97 1261/2023 25 10103/2025 98 9163/2023 26 10280/2025 99 2356/2024 27 11601/2025 100 2949/2024 28 12103/2025 101 7644/2024 29 12853/2025 102 8491/2024 30 13304/2025 103 10209/2024 31 13335/2025 104 11580/2024 32 19831/2025 105 16006/2024 33 1997/2025 106 19179/2024 34 19973/2025 107 31969/2024 35 20070/2025 108 32321/2024 36 20105/2025 109 32529/2024 37 31662/2025 110 35439/2024 38 31684/2025 111 2452/2025 39 32945/2025 112 11750/2025 40 36095/2025 113 16546/2025 41 36433/2025 114 19582/2025 42 36745/2025 115 20239/2025 43 18004/2022 116 30296/2025 44 20550/2022 117 36351/2025 45 20697/2022 118 37029/2025 Digitally Signed by BM SHYAM PRASAD - 6 - CNR: KAHC010070072023 WP NO. 3041/2023 (T - IT) 46 9067/2023 119 37361/2025 47 9933/2023 120 37370/2025 48 10164/2023 121 12838/2023 49 11194/2023 122 20497/2023 50 13013/2023 123 35395/2025 51 36331/2025 124 38538/2025 52 10031/2022 125 18020/2022 53 13531/2023 c/w. 11151/2023 126 19345/2024 54 24243/2024 127 17473/2025 55 22532/2025 128 31480/2025 56 32093/2025 129 32945/2025 57 36124/2025 130 37838/2025 58 38526/2025 131 38551/2025 59 17652/2022 132 11537/2023 60 8540/2024 133 31148/2024 61 35312/2024 134 10083/2025 62 11207/2025 135 33300/2025 63 37108/2025 136 37293/2025 64 37470/2025 137 18011/2022 65 19812/2022 138 3694/2023 66 9107/2023 139 15888/2023 67 16458/2023 140 23328/2023 68 12261/2024 141 15780/2024 69 19472/2024 142 19590/2024 70 22834/2024 143 24088/2024 71 25324/2024 144 27702/2024 72 12259/2025 145 36467/2025 73 37083/2025 146 14069/2024 147 23232/2026 and connected matters 148 23752/2026 149 23780/2026 150 23815/2026 151 23820/2026 152 24529/2026 153 24628/2026 154 24717/2026 155 24863/2026 156 27870/2025 Digitally Signed by BM SHYAM PRASAD - 7 - CNR: KAHC010070072023 WP NO. 3041/2023 (T - IT) 157 28916/2025 158 12230/2023 159 12238/2023 160 33406/2024 161 12686/2024 162 831/2024 163 27406/2024 164 27814/2025 165 21901/2025 (B M SHYAM PRASAD) JUDGE SA List No.: 3 Sl No.: 1 Digitally Signed by BM SHYAM PRASAD