- 1 - HC-KAR NC: 2025:KHC:37828 WP No. 26429 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 26429 OF 2025 (T-IT) BETWEEN: PRATHAMIKA KRUSHI PATTINA SAHAKARA SANGHA NIYAMITHA NELLIGERE, REGISTERED UNDER KARNATAKA CO-OPERATIVE SOCIETIES, ACT 1959, B M ROAD, NELLIGERE VILLAGE AND POST, BELLUR HOBLI, NAGAMANGALA TALUK, MANDYA 571 418 PAN: AABAP9881G, REPRESENTED BY ITS CEO, ANITHA C G., AGED ABOUT 44 YEARS, D/O G GOPALAGOWDA, BINDIGANAVILE HOBLI, LALANKERE, NAGAMANGALA TALUK, MANDYA - 571 802. …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/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, Digitally signed by SWAPNA V Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37828 WP No. 26429 of 2025 MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110003. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 3, THE OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, BMTC BUILDING, KORAMANGALA, BANGALORE - 560095. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WRIT PETITION 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 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)/2021-22/1041055443(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE 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 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 notice under Section 148A(b) of the Act, dated 19/03/2022, digitally signed on 21.03.2022 bearing DIN No. - 3 - HC-KAR NC: 2025:KHC:37828 WP No. 26429 of 2025 ITBA/AST/F/148A(SCN)/2021-22/1041055443(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 the Act dated 26/04/2022 bearing DIN No. ITBA/AST/F/148A/2022- 23/1042861412(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 27/04/2022, bearing DIN No. ITBA/AST/S/148_/2022- 23/1042874147(1) passed 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 under Section 147 r.w.s. 144, 144B of the Act dated 29/12/2023 bearing No.ITBA/AST/S/147/2023-24/10595199683(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 under Section 271AAC(1) of the Act dated 16/04/2024 bearing DIN No. ITBA/PNL/F/ 271AAC(1)/2024-25/1064145293(1) passed by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - A4. vi) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Ravi Shankar S V, learned counsel appearing for petitioner and Sri M. Thirumalesh, learned counsel appearing for respondents 1 to 3. - 4 - HC-KAR NC: 2025:KHC:37828 WP No. 26429 of 2025 3. The issue revolves around the minimum period to the assessee to respond to the notice issued by the Income Tax Authorities, which the statute mandates to be, not less than 7 days. The issue was before the Division Bench of this Court in W.A.No.612 of 2025. The Division Bench, in terms of its order dated 05-08-2025 while rejecting the appeal filed against the order of the learned Single Judge had favoured the assessee. The Division Bench holds 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. - 5 - HC-KAR NC: 2025:KHC:37828 WP No. 26429 of 2025 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); (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 - 6 - HC-KAR NC: 2025:KHC:37828 WP No. 26429 of 2025 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 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. Learned counsel Sri Thirumalesh M appearing for the respondents would not dispute the position of law being affirmed by the Division Bench, as the notice was set aside by the learned single Judge. - 7 - HC-KAR NC: 2025:KHC:37828 WP No. 26429 of 2025 5. In the light of the issue being covered on all its fours to the order in the writ appeal as afore-quoted, the petition deserves to succeed on the same lines. 6. For the aforesaid reasons, the following: ORDER (i) Writ Petition is allowed. (ii) The impugned notice issued to the petitioner vide Annexure A dated 19-03-2022, Annexure A1 dated 26-04-2022, Annexure A2 dated 27.04.2022, Annexure-A3 dated 29-12-2023 and Annexure-A4 dated 16-04-2024 stand quashed. Sd/- (M.NAGAPRASANNA) JUDGE MKM: List No.: 3 Sl No.: 2