- 1 - HC-KAR NC: 2025:KHC:37377 WP No. 12170 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. 12170 OF 2025 (T-IT) BETWEEN: MALLAVARAMRAJENDRAN REDDY S/O LATE M. MOHAN RAMI REDDY, AGED ABOUT 56 YEARS, RESIDING AT 406, TULIP BLOCK, REDWOOD APARTMENTS, HARALUR ROAD, BANGALORE- 560 102. …PETITIONER (BY SRI. K R PRADEEP., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 4(3)(2), BANGALORE 3RD FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE- 560 095. 2. ASSESSMENT UNIT, Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:37377 WP No. 12170 of 2025 NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, 2ND FLOOR, E-RANP, JAWAHARLAL NEHRU STADIUM, NEW DELHI- 110 003. 3. PRINCIPAL COMMISSSIONER OF INCOME TAX BANGALORE-2, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE- 560 095. …RESPONDENTS (BY SRI. E.I.SANMATHI., ADVOCATE) THIS W.P. IS FILED UNDER THE ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER SECTION 148A(b) OF THE ACT DATED 22.03.2022 BEARING DIN NO. ITBA/AST/F/148A(SCN)/2021- 22/1041245970(1) (ANNEXURE-B) PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19., AND ETC. - 3 - HC-KAR NC: 2025:KHC:37377 WP No. 12170 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, 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) Quashing the Notice under section 148A(b) of the Act dated 22.03.2022 bearing DIN No. ITBA/AST/F/148A(SCN)/2021- 22/1041245970(1) (Annexure B) passed by the 1st Respondent for the assessment year 2018-19; ii) Quashing the Order under section 148A(d) of the Act dated 31.03.2022 bearing DIN No. ITBA/AST/F/148A/2021-22/1042212042(1) (Annexure C) passed by the 1st Respondent for the assessment year 2018-19; iii) Quashing the Notice under section 148 of the Act dated 31.03.2022 bearing DIN No. ITBA/AST/S/148_1/2021-22/1042215276(1) (Annexure D) passed by the 1st Respondent for the assessment year 2018-19; iv) Quashing the Assessment Order under 147 read with section 144 read with section 144B of the Act dated 21.03.2023 bearing DIN No. ITBA/AST/S/147/2022-23/1051081154(1) (Annexure E) passed by the 2nd Respondent for the assessment year 2018-19; - 4 - HC-KAR NC: 2025:KHC:37377 WP No. 12170 of 2025 v) Quashing the Notice of Demand under section 156 of the Act dated 21.03.2023 bearing DIN ITBA/AST/S/156/2022-23/1051081300(1) No. (Annexure E1) issued by the 2nd Respondent for the assessment year 2018-19; vi) Quashing the Order u/s 272A(1)(d) of the Act dated 25.09.2023 bearing DIN No. ITBA/PNL/F/272A(1)(d)/2023- 24/1056509643(1) (Annexure G) issued by the 2nd Respondent for the assessment year 2018-19; vii) Quashing the Notice of Demand under section 156 of the Act dated 25.09.2023 bearing No.ITBA/PNL/S/156/2023-24/1056509503(1) DIN (Annexure G1) issued by the 2nd Respondent for the assessment year 2018-19; viii) Quashing the Order u/s 271AAC(1) of the Act dated 27.09.2023 bearing DIN No. ITBA/PNL/F/271AAC(1)/2023- 24/1056597383(1) (Annexure H) issued by the 2nd Respondent for the assessment year 2018-19; ix) Quashing the Notice of Demand under section 156 of the Act dated 27.09.2023 bearing DIN No.ITBA/PNL/S/156/2023-24/1056596563(1) (Annexure H1) issued by the 2nd Respondent for the assessment year 2018-19; x) Pass such other orders as this Hon'ble Court deems fit in the facts and circumstances of the case, in the interest of justice and equity." 2. Heard Shri K.R. Pradeep, learned counsel appearing for the petitioner and Shri E.I. Sanmathi, learned counsel appearing for the respondents. - 5 - HC-KAR NC: 2025:KHC:37377 WP No. 12170 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: - 6 - HC-KAR NC: 2025:KHC:37377 WP No. 12170 of 2025 "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); (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 - 7 - HC-KAR NC: 2025:KHC:37377 WP No. 12170 of 2025 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 (d) the Assessing Officer has received any information under the scheme notified under section 135A pertaining to income - 8 - HC-KAR NC: 2025:KHC:37377 WP No. 12170 of 2025 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. Shri E.I. Sanmathi, learned counsel 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. 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: - 9 - HC-KAR NC: 2025:KHC:37377 WP No. 12170 of 2025 ORDER (i) Writ Petition is allowed. (ii) The impugned notices and orders issued to the petitioner vide Annexure B dated 22/03/2022, Annexure C dated 31/03/2022, Annexure D dated 31/03/2022, Annexure E dated 21/03/2023, Annexure E1 dated 21/03/2023, Annexure G dated 25/09/2023, Annexure G1 dated 25/09/2023, Annexure H dated 27/09/2023 and Annexure H1 dated 27/09/2023 stand quashed. Sd/- (M.NAGAPRASANNA) JUDGE JY List No.: 1 Sl No.: 0