Karnataka High Court
M/S Shoppers City vs Union Of India on 29 October, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:43290
WP No. 32063 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 29TH DAY OF OCTOBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 32063 OF 2025 (T-IT)
BETWEEN:
1. M/S SHOPPERS CITY
439, 1ST MAIN ROAD,
PAI LAYOUT, K R PURAM,
BENGALURU 560 016
UNREGISTERED
REPRESENTED BY ITS PARTNER,
SHRI M. V. ABDUL SALEEM,
AGED ABOUT 48 YEARS,
FLAT NO. 3171,
PRESTIGE BAGAMANE TEMPLE BELLS,
RAJARAJESHWARI NAGAR,
BENGALURU 560 098
...PETITIONER
(BY SRI. LOCHANA S BABU.,ADVOCATE)
Digitally signed
by AND:
SHARADAVANI
B
Location: High
Court of 1. UNION OF INDIA
Karnataka 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
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3. CENTRAL BOARD OF DIRECT TAXES,
THROUGH THE SECRETARY,
MINISTRY OF FINANCE,
NORTH BLOCK,
NEW DELHI - 110 001
4. INCOME TAX OFFICER,
WARD - 4(1)(1), BMTC BUILDING,
80 FEET ROAD, 6TH BLOCK,
NEAR KHB GAMES VILLAGE,
KORAMANGALA,
BENGALURU - 560 095
5. CHIEF COMMISSIONER OF INCOME TAX - (1),
NO. 1, CENTRAL REVENUE BUILDING,
QUEENS ROAD,
BENGALURU - 560 001
...RESPONDENTS
(BY SRI. E.I.SANMATHI, ADVOCATE FOR R1 TO R5)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 226 OF
THE CONSTITUTION OF INDIA PRAYING TO A) 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 PETITION, COMING ON FOR ORDERS THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
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WP No. 32063 of 2025
HC-KAR
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
"Wherefore, it is prayed that this Hon'ble Court be
pleased to:
a) 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.
b) Issue a Writ of Certiorari or direction in the nature of a
Writ of Certiorari quashing the sanction dated 30.03.2025
accorded under section 151 of the Act for the AY 2020-21
by the Respondent No. 5 bearing DIN
ITBA/AST/S/125/2024-25/1075277917(1), herein marked
as Annexure - A2.
c) Issue a Writ of Certiorari or direction in the nature of a
Writ of Certiorari quashing the notice dated 30.03.2025
issued under section 148 of the Act for the AY 2020-21 by
the Respondent No. 4 bearing DIN
ITBA/AST/S/148/2024-25/1075279406(1), herein marked
as Annexure - A3.
d)And pass such other orders and grant such other reliefs
as this Hon'ble High Court deems fit including the cost of
this Writ Petition in the interest of justice and equity."
2. Heard learned counsel for the petitioner and
learned counsel for the respondents and perused the
material on record.
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HC-KAR
3. In addition to reiterating the various
contentions urged in the memorandum of petition and
referring to the material on record, learned counsel for the
petitioner invited my attention to the order of a Co-
ordinate Bench of this Court in the case of Ramachandra
Reddy Ravi Kumar Vs. Deputy Commissioner of
Income-tax - W.P.No.17352/2022 and connected
matters - dated 28.08.2025, in order to contend that
the present petition deserves to be allowed and disposed
of in terms of the said order.
4. Per contra, learned counsel for the respondents
submits that there is no merit in the petition and that the
same is liable to be dismissed.
5. As rightly contended by the learned counsel for
the petitioner the present petition is directly and squarely
covered by the decision of a Co-ordinate Bench of this
Court in the case of Ramachandra Reddy Ravi Kumar
Vs. Deputy Commissioner of Income-tax -
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W.P.No.17352/2022 and connected matters - dated
28.08.2025, the operative portion of which reads as
under:
"13. I, therefore, 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
these cases would stand quashed.
(ii) Liberty is reserved to the respondents - revenue to
revive all these petitions in the event the Apex
Court would hold in favour of the Revenue in the
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."
6. The aforesaid order is applicable to the facts
and circumstances of the instant case and consequently,
the present petition also deserves to be disposed of in
terms of the judgment of co-ordinate Bench of this Court
in Ramachandra Reddy's case (supra).
7. In the result, I pass the following:
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ORDER
(i) The petition is allowed and disposed of in terms of
the decision of a Co-ordinate Bench of this Court
in the case of Ramachandra Reddy Ravi Kumar
Vs. Deputy Commissioner of Income-tax -
W.P.No.17352/2022 and connected matters
- dated 28.08.2025.
(ii) The impugned show cause notices and
consequential orders, notices etc., at Annexures-
A & A1(both nil dated) and Annexures A2 and A3
both dated 30.03.2025 are hereby quashed.
(iii) Liberty is reserved in favour of the respondents
- Revenue to seek revival of this petition,
subsequent to disposal of the matters pending
before the Apex Court and all rival contentions
between the parties in this regard are kept open
and no opinion is expressed on the same.
Sd/-
(S.R.KRISHNA KUMAR)
JUDGE
BSV
