- 1 - HC-KAR NC: 2025:KHC:35869 WP No. 12215 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. 12215 OF 2025 (T-IT) BETWEEN: NOVOPAY SOLUTIONS PRIVATE LIMITED 2ND FLOOR, NO.18/2A, AMBALPURA VILLAGE, SARJAPURA MAIN ROAD, BELLANDUR GATE, VARTHUR HOBLI, BENGALURU - 560 102. REPRESENTED BY GAUTAM BANDYOPADHYAY DIRECTOR OF THE PETITIONER, AGED 53 YEARS, S/O RABI LOCHAN BANERJEE, NO.T2, BLOCK 7, GANGA CHELSTON APARTMENT, SILVER SPRING ROAD, BEHIND BAGEECHA RESTAURANT, KUNDALAHALLI GATE, BANGALORE - 560 037. …PETITIONER (BY SRI. RAVI SHANKAR S.V., ADVOCATE) AND: 1. DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 560 095. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:35869 WP No. 12215 of 2025 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 560 095. 3. NATIONAL FACELESS ASSESSMENT CENTRE, ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 4. THE CHIEF COMMISSIONER OF INCOME TAX - 1, THE OFFICE OF THE CHIEF COMMISSIONER OF INCOME TAX - 1, NO.1, C R BUILDING, QUEEN'S ROAD, BENGALURU - 560 001 …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE UNSIGNED NOTICE UNDER SECTION 148A(B) OF THE ACT DATED 01-02-2024 BEARING DIN NO. ITBA-AST-F-148A(SCN)-2023-24-1060404990(1) ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE - A AND ETC. - 3 - HC-KAR NC: 2025:KHC:35869 WP No. 12215 of 2025 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, learned advocate appearing for respondents. 2. The Petitioner is before this Court seeking the following prayers: "i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the unsigned notice under Section 148A(b) of the Act dated 01/02/2024 bearing DIN No. ITBA/AST/F/148A(SCN)/2023-24/1060404990(1) by the Respondent No.2 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 notice under Section 148A(b) of the Act dated 21/03/2024, digitally signed on 22/03/2024 bearing DIN No. ITBA/AST/F/148A(SCN)/2023-24/1063118926(1) issued by the Respondent No.2 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 order under Section 148A(d) of the Act dated 29/03/2024 - 4 - HC-KAR NC: 2025:KHC:35869 WP No. 12215 of 2025 bearing DIN No. ITBA/AST/F/148A/2023- 24/1063635584(1) passed by the Respondent No.2 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 notice under Section 148 of the Act dated 29/03/2024 bearing DIN No. ITBA/AST/S/148_1/2023- 24/1063644236(1) issued by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - АЗ. v) 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, 144B of the Act dated 22/03/2025 bearing. ITBA/AST/S/147/2024- 25/1074876720(1) passed by the Respondent No.3 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 notice u/s 274 r.w.s 271AAC(1) of the Act dated 22/03/2025 bearing DIN No. ITBA/PNL/S/271AAC(1)/2024-25/1074876889(1) by the Respondent No.3 for the assessment year 2018- 19 herein marked as Annexure - A5. vii) 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. - 5 - HC-KAR NC: 2025:KHC:35869 WP No. 12215 of 2025 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. 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 - 6 - HC-KAR NC: 2025:KHC:35869 WP No. 12215 of 2025 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); (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 - 7 - HC-KAR NC: 2025:KHC:35869 WP No. 12215 of 2025 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 (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 - 8 - HC-KAR NC: 2025:KHC:35869 WP No. 12215 of 2025 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. 5. For the aforesaid reasons, the following: ORDER The notices at Annexures-A and A1 are set aside and consequentially, all proceedings pursuant thereto i.e, order under Section 148-A(d) of the Act at Annexure-A2; notice under Section 148 of the Act at Annexure-A3; order under Section 147 read with Section 144, 144B at Annexure-A4; - 9 - HC-KAR NC: 2025:KHC:35869 WP No. 12215 of 2025 the order of penalty notice under Section 274 r/w 271AAC(1) of the Act at Annexure-A5 are set aside. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE BSV List No.: 1 Sl No.: 222