- 1 - HC-KAR NC: 2026:KHC:27443 WP No. 16933 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 16933 OF 2026 (T-IT) BETWEEN: VENKATESH REDDY (HUF), REPRESENTED BY ITS KARTA, N. VENKATESH REDDY, AGED 52 YEARS, S/O K G NARASIMHA REDDY, NO.689, 12TH CROSS, 26TH MAIN, SECTOR-1, HSR LAYOUT, BANGALORE 560102. …PETITIONER (BY SRI. RAVI SHANKAR S V., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 4(3)(2), BANGALORE 560095. 2. 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, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:27443 WP No. 16933 of 2026 JAWAHARLAL NEHRU STADIUM, DELHI 110003. 3. PRINCIPAL COMMISSIONER OF INCOME TAX BANGALORE-2, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX BANGALORE-2, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE 560095. 4. UNION OF INDIA, REP. BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, KARTAVYA BHAVAN - 1, NEW DELHI 110 001. 5. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS CHAIRMAN, KARTAVYA BHAVAN - 1, NEW DELHI - 110 001. 6. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(2), CR BUILDING, QUEENS ROAD, BANGALORE 560001. …RESPONDENTS (BY SRI. RAVI RAJ Y V., ADVOCATE A/W SRI. VINAYAK G PANDIT., ADVOCATE FOR R1-R3, R5 & R6) - 3 - HC-KAR NC: 2026:KHC:27443 WP No. 16933 of 2026 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 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 16/03/2022 DIGITALLY SIGNED ON 17/03/2022 VIDE ITBA/AST/F/148A(SCN) /2021-22 /1040882174(1) ISSUED 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 ORDER PASSED UNDER SECTION DATED ACT 148A(D) OF THE 30/03/2022 VIDE ITBA/AST/F/148A/2021-22/1042058391(1) PASSED 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 NOTICE ISSUED UNDER SECTION DATED 30/03/2022 148 OF THE ACT VIDE ITBA/AST/S/148- 1/2021-22/1042188493(1) ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2018- 19 HEREIN MARKED AS ANNEXURE A2 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 4 - HC-KAR NC: 2026:KHC:27443 WP No. 16933 of 2026 ORAL ORDER The petitioner is aggrieved by the Assessment Order dated 10.03.2023 [Annexure-A3] and the subsequent Penalty Orders dated 08.09.2023 and 18.09.2023 [Annexure -A4 and A5]. The petitioner has also called in question the Notice under Section 148A[b] of the Income Tax Act, 1961 [for short, ‘the Act’] and the subsequent Order under Section 148A[d] and the Notice under Section 148 of the Act that are produced as Annexures – A1, A and A2. The petitioner is issued with the Notice dated 17.03.2022 [the Notice reads dated as 16.03.2022 but it is digitally signed on 17.03.2022] under Section 148A[b] of the Act, and the petitioner is permitted to file Reply before 23.03.2022. Sri S V Ravishankar, the learned counsel for the petitioner, submits that the provisions of 148A of the Act, as is applicable for the relevant assessment year, required a minimum notice period of seven days and if the period permitted to the - 5 - HC-KAR NC: 2026:KHC:27443 WP No. 16933 of 2026 petitioner excluding 17.03.2022 is computed, the Notice falls short of this requirement. Sri Vinayak G Pandit, a learned standing counsel for first to third, fifth and sixth respondents who is called upon to accept notice for these respondents, is heard in the light of these grounds. In Income Tax Officer v. Venkatal Iyyappa Rajanna’1 a Division Bench has observed as under. “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. Indisputedly, the impugned notice did not comply with the 1 [2025] 178 taxmann.com 410 [Karnataka] - 6 - HC-KAR NC: 2026:KHC:27443 WP No. 16933 of 2026 requirement of providing a minimum period of seven days to respond to the said notice.” This Court must at this stage also record that there is a subsequent Assessment Order for the same, and Sri S V Ravishankar submits that notwithstanding the outcome in this petition, the petitioner will have to pursue its remedy against such subsequent Assessment Order. In the light of the afore, the following: ORDER The petition is allowed quashing the Notice under Section 148A[b] of the Act dated 16.03.2022 [Annexure-A] and every further order/notice thereafter pursuant to such Notice. Sd/- (B M SHYAM PRASAD) JUDGE AN/-