- 1 - HC-KAR NC: 2025:KHC:37117-DB WA No. 1589 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL NO. 1589 OF 2024 (T-IT) BETWEEN: 1. THE INCOME TAX OFFICER WARD-6 (3)(1) BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095 REP. BY ADDITIONAL/JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX. 2. NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT DELHI, II FLOOR, E RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. …APPELLANTS (BY SRI. M DILIP, STANDING COUNSEL) AND: RINKU NARENDRA BABU D/O NARENDRA BABU, AGED ABOUT 46 YEARS, RESIDING PREVIOUSLY AT 2303-D, LLOYDS ESTATE, WADALA EAST, MUMBAI-400 037, MAHARASTRA, INDIA. PRESENT AT: G 1701, NCC MEADOW II, DODDABALLAPURA ROAD, YELAHANKA, BENGALURU-560 064 PAN ACTPT7304B. …RESPONDENT (BY SRI. DHANUSH MENON, ADV.) Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:37117-DB WA No. 1589 of 2024 THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.7771/2024 DATED 13/08/2024 AND PASS SUCH OTHER SUITABLE ORDERS. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) This appeal under Section 4 of the Karnataka High Court Act, 1961 is directed against the learned Single Judge’s order dated 13.08.2024 in W.P.No.7771/2024 whereunder learned Single Judge quashed the proceedings initiated under notice dated 01.03.2023 issued under Section 148A of the Income Tax Act, 1961 (for short, ‘1961 Act’) solely on the ground that mandatory seven days time as required was not provided to the assessee. 2. Heard learned standing counsel Sri.Dilip.M., for Sri.Y.V.Raviraj, learned senior standing counsel for appellants/Revenue and learned counsel Sri.Dhanush Menon for respondent through video conference. Perused the entire appeal papers. - 3 - HC-KAR NC: 2025:KHC:37117-DB WA No. 1589 of 2024 3. The appellants/Revenue issued notice under Section 148A (b) of 1961 Act to the respondent/assessee to show cause as to why notice under Section 148 of 1961 Act should not be issued, enclosing details and asking the respondent/assessee to submit reply by 08.03.2023. Thereafter, one more notice was issued on 09.03.2023 under Section 148A(b) of 1961 Act asking the respondent/assessee to submit reply along with documents on or before 13.03.2023. Under impugned order, learned Single Judge noticing that there was no seven days notice as required under Section 148A(b) of 1961 Act, quashed the notice reserving liberty to the appellants/Revenue to initiate proceedings against the assessee, subject to all just exceptions, in accordance with law. 4. We have heard the learned counsel appearing for the parties and we have gone through the writ appeal papers. - 4 - HC-KAR NC: 2025:KHC:37117-DB WA No. 1589 of 2024 5. On going through Annexure-A, notice issued under Section 148A(b) of 1961 Act, it is seen that the respondent was asked to submit his reply to the said notice along with supporting documents, if any, on or before 08.03.2023. The Annexures enclosed to the said notice indicate that the reply to the said notice shall be submitted on or before 08.03.2023. But the said notice itself is dispatched on 09.03.2023, as could be seen from bottom of the Annexure enclosed to notice at Annexure-A at page 48 of the paper book. 6. One more notice was issued on 09.03.2023 under the same provision i.e., Section 148A(b) of 1961 Act, asking the respondent/assessee to submit reply along with supporting documents on or before 13.03.2023. Both Annexure-A notice dated 01.03.2023 as well as Annnexure-A1 notice dated 09.03.2023 are dispatched sent to the respondent/assessee on the same day i.e., 09.03.2023, asking the respondent/assessee to submit his reply by 13.03.2023. Section 148A(b) of 1961 Act requires - 5 - HC-KAR NC: 2025:KHC:37117-DB WA No. 1589 of 2024 mandatory seven days period to be provided to the assessee to submit his reply. The words used under Section 148A(b) of 1961 Act is ‘not less than seven days notice’. Admittedly, the notice issued at Annexure-A dated 01.03.2023 and dispatched on 09.03.2023 and Annexure-A1 notice dated 09.03.2023 would not provide seven days time as required. 7. In the light of the above, learned Single Judge was justified in quashing the notice dated 01.03.2023. We do not find any illegality in the order passed by the learned Single Judge. 8. The notice dated 01.03.2023 required the respondent/assessee to reply by 08.03.2023. But, the notice was dispatched only on 09.03.2023. By the time notice was dispatched, the time for submitting the reply was expired. 9. Without verifying the factual position, the appellants/Revenue has preferred the appeal, which the - 6 - HC-KAR NC: 2025:KHC:37117-DB WA No. 1589 of 2024 appellants/Revenue would have avoided on verifying the factual position. Though it is a case for imposing cost, we restrain from imposing the cost. 10. With the above observations, writ appeal stands rejected. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE NC CT:bms List No.: 1 Sl No.: 24