- 1 - HC-KAR NC: 2026:KHC:32832 WP No. 11188 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 11188 OF 2026 (T-IT) BETWEEN: GAURAKLARA SHIVAKUMAR NAMRATHA W/O. SHARATH H.P., AGED ABOUT 39 YEARS, NO.3267, CHANDANA, NEAR ADHIC HUCHANESIRI S. LAKSHMIPURA, ARASIKERE - 573103, HASSAN DISTRICT. NOW AT D-1, 402, L.AND T. SOUTH CITY, AREKERE, BANGALORE- 560 076. …PETITIONER (BY SRI. R. CHANDRASHEKAR AND SRI. KASHINATH KAMATH., ADVOCATES FOR SRI. R. RAMAMURTHY., ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI-110 001. MINISTRY OF FINANCE. Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:32832 WP No. 11188 of 2026 2. THE INCOME TAX OFFICER, WARD-1, AND TPS, AYAKAR BHAVAN, 2ND STAGE, BELURU ROAD, HASSAN-573201. …RESPONDENTS (BY SRI.M. THIRUMALESH., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE DATED 19-03-2022 ISSUED U/S.148A(B) OF THE ACT ISSUED FOR THE ASSESSMENT YEAR 2015-16 IN DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)/2021-22/1041027780(1) AS (ANNEXURE --A); B. QUASHING THE ORDER DATED 29- 03-2022 MADE U/S 148A(D) OF THE ACT, FOR THE ASSESSMENT YEAR 2015-16 ISSUED IN DIN AND NOTICE NO. ITBA/AST/F/148A/2021-22/1041967332(1) AS ANNEXURE-B) BY THE 2 RESPONDENT; C. QUASHING THE NOTICE ISSUED U/S.148 OF THE ACT DATED 29-03-2022 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-C) IN DIN NO. (ITBA/AST/S/148_1/2021-22/1041967563 (1)) ISSUED BY THE 2ND RESPONDENT; D. QUASHING THE EX- PARTY ORDER OF ASSESSMENT DATED 24-03-2022 MADE U/S 147 R.W.S.144 R.W.S144 B OF THE ACT, FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-F) DIN. NO. (ITBA/AST/S/147/2022-23 /1051285768(1)) PASSED BY THE FIRST RESPONDENT; E. QUASHING - 3 - HC-KAR NC: 2026:KHC:32832 WP No. 11188 of 2026 THE EX-PARTY ORDER OF PENALTY PASSED U/S.271(1)(C) DATED 11-09-2023 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-H) IN DIN NO. ITBA/PNL/F/271(1)(C)/2023-24/1055933568(1) PASSED BY THE FIRST RESPONDENT. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner has called in question the Notice under Section 148A[b] of the Income-Tax Act, 1961 [for short 'the Act'] dated 19.03.2022 [Annexure-A] while also calling in question the subsequent Notice under Section 148 of the Act dated 29.03.2022 [Annexure-C]. The petitioner has also called in question the subsequent ex parte Assessment Order dated 24.03.2023 [Annexure-F]. However, Sri R. Rama Murthy, the learned counsel for the petitioner, presents a short ground for interference in asserting that the impugned - 4 - HC-KAR NC: 2026:KHC:32832 WP No. 11188 of 2026 proceedings are for the assessment year 2015-16 and that with the decision of the Apex Court in Union of India v. Rajeev Bansal reported in [2024] 469 ITR 46 (SC), a notice issued after 31.03.2021 would be saved. In fact, the learned counsel relies upon the decision of this Court in W.P.No.20292/2023. Sri M. Thirumalesh, the learned counsel for the Revenue, is heard, and the learned Standing Counsel proposes to make a distinction. This Court must favour the petitioner's case because the Assessment year is 2015-16 and the notice under Section 148 of the Act is dated 29.03.2022 and is issued beyond 31.03.2021. The Apex Court, as reiterated by this Court in WP No.20292/2023, in Union of India v. Rajeev Bansal and subsequently followed in Assistant Commissioner of Income Tax and Others vs Nehal Ashit Shah [SLP (Civil) Diary No.(s)-57209/2024 dated 04.04.2025], has held that the notice Under - 5 - HC-KAR NC: 2026:KHC:32832 WP No. 11188 of 2026 Section 148 of the Act for the Assessment Year 2015- 16 cannot be after 31.03.2021. This Court must also observe that the proceedings are begun because there must be an addition towards income that has escaped tax in a sum of Rs.40,00,000/-, a sum below the statutory threshold. Hence the following ORDER The petition is allowed quashing the ex parte Assessment Order dated 24.03.2022 [Annexure- F] and the subsequent Penalty Order dated 11.09.2023 [Annexure-H] as also the Notices issued under Section 148 of the Act [Annexures - A, B and C]. Sd/- (B M SHYAM PRASAD) JUDGE NV