Indusviva Health Sciences Private Limited v. Union of India
Income-tax – reassessment notices
Case brief
What is this about?
Karnataka HC (Bengaluru), Justice M. Nagaprasanna, 28-08-2025, NC: 2025:KHC:36008 - three writ petitions (T-IT) allowed; Explanation-2 to Section 148 and proviso to Section 148A, Income Tax Act 1961, and DIN/notices under Sections 148, 148A(b), 148A(d) with approvals held to be issued outside the scope of Section 151A and quashed; Article 14 / Articles 226-227 challenge; follows/applies W.P.No.28182/2024 c/w matters disposed 28.08.2025; petitioners Ingex Lab Pvt Ltd, Indusviva Health Sciences Pvt Ltd, Cheppattu Abdulla Anzar; liberty to Revenue to revive pending Apex Court outcome; contentions left open.
What did the court decide?
Obliteration of the impugned Explanation-2 to Section 148, proviso to Section 148A, the specified DIN and notices and approvals issued outside the scope of Section 151A; quashment of all further proceedings initiated thereto; liberty reserved to the Revenue to revive the petitions if the Apex Court decides the pending matters in its favour; remaining contentions of both parties left open.