- 1 - HC-KAR NC: 2025:KHC:35870 WP No. 4080 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 4080 OF 2025 (T-IT) BETWEEN: VYAVASAYA SEVA SAHAKARA BANK LIMITED MADUVINAKODI, MADUVINAKODI POST OFFICE K.R. PET TALUK MANDYA DISTRICT - 571 605 REGISTERED UNDER KARNATAKA CO-OPERATIVE SOCIETIES ACT 1959 REPRESENTED BY ANURADHA M R CEO OF THE PETITONER AGED 48 YEARS W/O K N MAHESH MADUVINAKODI VILLAGE K R PET TALUK MANDYA DISRICT - 571 605 …PETITIONER (BY SRI. RAVI SHANKAR S.V., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 1 AND TPS MANDYA - 571 401 2. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/ JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX INCOMET TAX OFFICER INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO 401, 2ND FLOOR, E-RAMP Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:35870 WP No. 4080 of 2025 JAWARHARLAL NEHRU STADIUM DELHI - 110 003 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 3 THE OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX - 3 BMTC BUILDING, KORAMANGALA BANGALORE - 560 095 …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE ALONG WITH SRI. GANESH GHALE, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER SECTION 148A(b) OF THE ACT DATED 19.03.2022 DIGITALLY SIGNED ON 21.03.2022 BEARING DIN NO. ITBA/AST/F/148A(SCN)/2021-22/1041079722(1) ISSUED BY THE R-1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNX-A AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER Heard the learned counsel Sri. Ravishankar S V, appearing for the petitioner and Sri. Thirumalesh along with Sri. Ganesh Ghale, learned advocates appearing for respondents. 2. The Petitioner is before this Court seeking the following prayers: - 3 - HC-KAR NC: 2025:KHC:35870 WP No. 4080 of 2025 "i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act dated 19/03/2022, digitally signed on 21/03/2022 bearing DIN No. ITBA /AST /F/148A (SCN)/2021-22/1041079722(1) issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 148A(d) of Act dated 26/04/2022 bearing DIN No. ITBA/AST/F/148A/2022-23/1042860483(1) issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act dated 26/04/2022 bearing DIN No. ITBA/AST/S/148 1/2022-23/1042864193(1) Issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 147 r.w.s 144, 1448 of the Act dated 13/03/2024 bearing ITBA/AST/S/147/2023-24/1062- 5563339(1)) issued by the Respondent No. 2 for the assessment year 2018-19 herein marked as Annexure - A3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 270A of the Act dated 17/09/2024 bearing DIN No. ITBA/PNL/F/270A/2024-25/1068815035(1) by the Respondent No. 2 for the assessment year 2018-19 herein marked as Annexure - A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 272A(1)(d) of the Act, dated 17/09/2024 bearing DIN No. ITBA/PNL/F/272A(1)(D)/2024- 25/1068815120(1) by the Respondent No. 2 for the - 4 - HC-KAR NC: 2025:KHC:35870 WP No. 4080 of 2025 assessment year 2018-19 herein marked as Annexure - A5. vii) Issue a writ of Certiorari or direction in the nature of a wit of certiorari quashing the penalty order u/s 271AAC(1) of the Act dated DIN No 18/09/2024 bearing ITBA/PNL/F/271AAC(1)/2024- 25/1068851628(1) by the Respondent No. 2 for the assessment year 2018-19 herein marked as Annexure - A6. viil) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 3. Learned counsel appearing for the petitioner submits that the issue in the lis stands covered by the judgment rendered by the Division Bench in W.A. No. 612/2025 (T-IT) between THE INCOME TAX OFFICER AND OTHERS v. VENKATALA IYYAPPA RAJANNA, disposed off on 05.08.2025, wherein the Division Bench has held as follows: "2. The respondent [Assessee] had filed the said petition, inter alia, impugning a notice dated 20.03.2022 issued under Section 148A (b) of the Income Tax Act, 1961 [Act] for the assessment year [AY] 2015-16 on the ground that the said notice did not provide sufficient time for the Assessee to file a response to show cause calling upon him to show cause why it was not a fit case for issuance of a notice under Section 148 of the Act. [ - 5 - HC-KAR NC: 2025:KHC:35870 WP No. 4080 of 2025 3. The learned Single Judge has found merit in the aforesaid contention and accordingly, set aside the impugned notice as well as the notice dated 31.03.2022 issued under Section 148A (d) of the Act and further reassessment proceedings that were initiated pursuant to the said notice. 4. Before proceeding further, it would be relevant to refer to Section 148A of the Act, as was in force at the material time. The same is set out as below: "148A. Conducting inquiry, providing opportunity before issue of notice under section 148. The Assessing Officer shall, before issuing any notice under section 148,— (a) conduct any enquiry, if required, with the prior approval of specified authority, with respect to the information which suggests that the income chargeable to tax has escaped assessment; (b) provide an opportunity of being heard to the assessee, by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than seven days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a); (c)consider the reply of assessee furnished, if any, in response to the show-cause notice referred to in clause(b); - 6 - HC-KAR NC: 2025:KHC:35870 WP No. 4080 of 2025 (d)decide, on the basis of material available on record including reply of the assessee, whether or not it is a fit case to issue a notice under section 148, by passing an order, with the prior approval of specified authority, within one month from the end of the month in which the reply referred to in clause (c) is received by him, or where no such reply is furnished, within one month from the end of the month in which time or extended time allowed to furnish a reply as per clause (b) expires: Provided that the provisions of this section shall not apply in a case where,— (a) a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A in the case of the assessee on or after the 1st day of April, 2021; or (b) the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner that any money, bullion, jewellery or other valuable article or thing, seized in a search under section 132 or requisitioned under section 132A, in the case of any other person on or after the 1st day of April, 2021, belongs to the assessee; or (c) the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner that any books of account or documents, seized in a search under section 132 or requisitioned under section 132A, in case of any other person on or after the 1st day of April, 2021, pertains or pertain to, or any information contained therein, 2[relate to, the assessee; or - 7 - HC-KAR NC: 2025:KHC:35870 WP No. 4080 of 2025 (d) the Assessing Officer has received any information under the scheme notified under section 135A pertaining to income chargeable to tax escaping assessment for any assessment year in the case of the assessee.] 5. It is clear from the plain reading of Clause (b) of Section 148A of the Act, that a notice under Section 148A(b) of the Act is required to provide an opportunity to the assessee to respond to the information which may suggests that the assessee’s income has escaped assessment. The minimum period of such notice is stipulated as "not less than seven days". In the present case, the impugned notice was issued on 20.03.2022 and the Assessee was called upon to furnish a reply on or before 25.03.2022. Indisputably, the impugned notice did not comply with the requirement of providing a minimum period of seven days to respond to the said notice. 6. The impugned notice is contrary to law as rightly pointed out by the learned Single Judge." 4. The Division Bench was affirming the order passed by the learned Single Judge on the identical issue. The learned counsel appearing for the Revenue would not dispute the position of law as it is laid down by the Division Bench. In that light, the petition deserves to succeed with the same order that is passed by the Division Bench stated supra. - 8 - HC-KAR NC: 2025:KHC:35870 WP No. 4080 of 2025 5. For the aforesaid reasons, the following: ORDER The notice at Annexure-A is set aside and consequentially, all proceedings pursuant thereto i.e, order under Section 148-A(d) of the Act at Annexure-A1; notice under Section 148 of the Act at Annexure-A2; order under Section 147 read with Section 144, 144B at Annexure-A3; the order of penalty notice under Section 270-A of the Act at Annexure-A4; the order of penalty under Section 272A(1)(d) of the Act at Annexure - A5; the order of penalty under Section 271AAC(1) of the Act at Anenxure- A6 are set aside. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE BSVList No.: 1 Sl No.: 217/CT-SG