- 1 - HC-KAR CNR: KAHC010844922025 NC: 2026:KHC:49512-DB WA No. 2100 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT APPEAL NO. 2100 OF 2025 (T-IT) BETWEEN: 1. THE INCOME TAX OFFICER, WARD NO 7(2)(3), BANGALORE - 560 095. 2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX THE OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX C R BUILDING, QUEENS ROAD, BANGALORE - 560 001. …APPELLANTS (BY SRI. E.I.SANMATHI., ADVOCATE A/W SRI. DILIP M., ADVOCATE) AND: SRI RAMANATH NARAYAN SHETTY, AGED 60 YEARS, S/O L. NARAYAN SHETTY NO. 54/318, SURAKSHA 1ST FLOOR, 7TH MAIN, 15TH CROSS, WILSON GARDEN BANGALORE SOUTH - 560 030 PAN AOHPS86456F PREVIOUSLY AT NO 140, Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010844922025 NC: 2026:KHC:49512-DB WA No. 2100 of 2025 14TH CROSS, 9TH MAIN ROAD, WILSON GARDEN, ADUGODI S.O, BAGNALORE SOUTH- 560 030. …RESPONDENT THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 08/09/2025 IN WP NO.330/2025 (T-IT) PASSED BY THE HONBLE LEARNED SINGLE JUDGE. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Heard Sri.E.I.Sanmathi, learned counsel for the appellant-Revenue. 2. The above appeal filed under Section 4 of the Karnataka High Court Act, 1961, is directed against the learned single judge's order dated 08.09.2025 in WP No.330/2025, whereunder the learned single judge quashed the notice issued under Section 148A(d) of the - 3 - HC-KAR CNR: KAHC010844922025 NC: 2026:KHC:49512-DB WA No. 2100 of 2025 Income Tax Act, 1961 solely on the ground that the notice is short of statutory notice period of 7 days. The appellants had issued notice under 148A of Act, 1961 dated 07.03.2023 calling upon the respondent to submit his reply on or before 13.03.2023. Again, one more notice was issued on 13.03.2023 under Section 148A of Act, 1961 calling upon the respondent to submit supporting documents and reply on or before 15.03.2023. 3. Section 148A mandates that the assessee shall be given an opportunity of hearing by serving upon the assessee a notice to show cause as to why notice under section 148 should not be issued by providing atleast 7 days time. As both the notices issued under Section 148A of the Act, 1961 was short of 7 days period, learned single judge rightly quashed the notices at Annexures - A and A1 and all further proceedings thereto. We do not find any error or illegality in the order passed by the learned single judge. There is no merit in the writ appeal. - 4 - HC-KAR CNR: KAHC010844922025 NC: 2026:KHC:49512-DB WA No. 2100 of 2025 4. Accordingly, the writ appeal as well as IA No.1/2026 for condonation of delay and IA No.2/2026 stands rejected. Sd/- (S.G.PANDIT) JUDGE Sd/- (DR.CHILLAKUR SUMALATHA) JUDGE NS CT:TSM List No.: 1 Sl No.: 9