- 1 - HC-KAR NC: 2026:KHC:20095 WP No. 10779 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 10779 OF 2026 (T-IT) BETWEEN: 1. RAJAREDDY BATLAHALLI VENKATARAMANNA S/O. B.S.VENKATARAMANA, AGED ABOUT 53 YEARS, PROP. SRI CHOWDESWARI AUTOMOBILES, BATLAHALLI VILLAGE AND POST, CHINTAMANI TALUK - 563 125, CHICKBALLAPURA DISTRICT. … PETITIONER (BY SRI. R. CHANDRASHEKAR, ADVOCATE AND SRI KASHINATH KALMATH, ADVOCATE FOR SRI RAMA MURTHY R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD - 1, B.B.ROAD, CHICKBALLAPURA -562 101. … RESPONDENT (BY SRI. DILIP., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING I) THE NOTICE ISSUED U/S.148A(1) OF THE ACT DATED 20.03.2025 FOR THE ASSESSMENT YEAR 2020-21 (ANNEXURE A) (ITBA/AST/F/148A(SCN)-1/2024-25/1074749569(1)) ISSUED BY THE RESPONDENT AND ETC. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:20095 WP No. 10779 of 2026 THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Petitioner has called in question the validity of the notice issued under Section 148A(1) of the Income Tax Act, 1961 (for short 'the Act') as well as the order passed under Section 148A(3) of the Act. Petitioner has also challenged the notice issued under Section 148 of the Act. 2. Learned counsel for the petitioner submits that the proceedings till the issuance of notice under Section 148 are in effect ex-parte proceedings and petitioner was not aware of the notice under Section 148A(1) of the Act so as to make out his reply. It is submitted that an opportunity may be granted by setting aside the order passed under Section 148A(3) of the Act and remitting the matter back to the stage of reply to the notice under Section 148A(1) of the Act by condoning the non- - 3 - HC-KAR NC: 2026:KHC:20095 WP No. 10779 of 2026 participation. It is further submitted that non-participation was due to bonafide cause. 3. Taking note that admittedly the order under Section 148A(3) of the Act is an ex-parte order as is clear from the observations made at Para 7 of the order, it would be appropriate to set aside the said order. 4. Accordingly, the order at Annexure-B is set aide. The matter is remitted to the stage of reply to the notice under Section 148A(1) of the Act. 5. Petitioner to appear before respondent without further notice on 13.05.2026. All contentions are kept open. 6. Petition is disposed of in terms of the above. Sd/- (S SUNIL DUTT YADAV) JUDGE VP