The Income Tax Officer, Ward -4 (3) (2), Bangalore-560 095 and 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, Jawaharlal Nehru Stadium, Delhi-110 003 and The Principal Commissioner of Income Tax-3, The Office of the Principal Commissioner of Income Tax-2, BMTC Building, Koramangala, Bangalore-560 095 V. Shobha, Aged about 49 years, No.1596, 8th Ranna Cross, Begur to Devarakkanahalli Road, Mico Layout, S.O. Begur Road, Bengaluru-560076, PAN: AYPP58477A

WA/1932/2025

AI Insights

This case involves an appeal by the Income Tax Department against the order of a learned Single Judge, which quashed a notice issued under Section 148-A(d) of the Income Tax Act, 1961. The notice was set aside due to non-compliance with the procedural requirement of providing the assessee a minimum of seven days to respond. The appellants, represented by Sri E.I. Sanmathi, challenged the Single Judge's decision, referencing similar cases where the courts had upheld such procedural requirements. The Division Bench, comprising Hon'ble Mr. Justice S.G. Pandit and Hon'ble Mr. Justice K. V. Aravind, dismissed the appeal, citing adherence to established legal precedents.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 832422 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 22-01-2026
• Assessment Year: misc
• Other Referred Cases: Writ Appeal No.612/2025, Writ Appeal No.611/2024
• Laws Referred To: Income Tax Act, 1961, Karnataka High Court Act
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: E I SANMATHI
• Keywords: Income Tax; Notice Quash; Writ Appeal; Minimum Period of Response
• Section: 148 A (d)

Judgement Text

" - 1 - HC-KAR NC: 2026:KHC:3592-DB WA No. 1932 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL No. 1932 OF 2025 (T-IT) BETWEEN: 1. THE INCOME TAX OFFICER, WARD -4 (3) (2), BANGALORE-560 095. 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, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, THE OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX-2, BMTC BUILDING, KORAMANGALA, BANGALORE-560 095. …APPELLANTS (BY SRI E.I.SANMATHI, STANDING COUNSEL) Printed from counselvise.com Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:3592-DB WA No. 1932 of 2025 AND: 1. SHOBHA, AGED ABOUT 49 YEARS, No.1596, 8TH RANNA CROSS, BEGUR TO DEVARAKKANAHALLI ROAD, MICO LAYOUT, S.O. BEGUR ROAD, BENGALURU-560076, PAN: AYPP58477A. …RESPONDENT THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER 08.09.2025 IN WRIT PETITION No.12182 OF 2025 (T- IT) PASSED BY THE HON'BLE ,LEARNED SINGLE JUDGE. THIS APPEAL, COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Heard Sri E.I. Sanmathi, learned Standing Counsel for the appellant-Revenue. 2. The above writ appeal filed under Section 4 of the Karnataka High Court Act, is directed against the order dated 08.09.2025 in Writ Petition No.12182/2025 passed by the learned Single Judge, where under notices issued under Section Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:3592-DB WA No. 1932 of 2025 148-A(d) of the Income Tax Act, 1961 (for short, 'the Act') and all further proceedings are set aside. 3. Learned Single Judge quashed the notice issued under Section 148-A(d) of the Act only on the ground that it would not comply the provision of providing minimum period of seven days' to the assessee to respond to the said notice. Learned Single Judge has placed reliance on the decision of the Division Bench of this Court in Writ Appeal No.612/2025 dated 05.08.2025 while allowing the writ petition. This Bench also has taken identical decision in Writ Appeal No.611/2024 dated 20.08.2025 by following the above referred decision. 4. We are of the considered opinion that there is no merit in the appeal and accordingly, writ appeal stands rejected. Pending I.A's if any, stand disposed of. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE DDU/List No.: 2 Sl No.: 7 Printed from counselvise.com "