Karnataka High Court
WA/2100/2025 of THE INCOME TAX OFFICER Vs SRI RAMANATH NARAYAN SHETTY on 10 September 2026
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.
HC-KAR
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
HC-KAR
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
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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
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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.
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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