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2025 Supreme(Kar) 2501
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R. Krishna Kumar, J.
Sri. Lakshmi Reddy Boyilla, Son of Sri Yanadi Reddy Boyilla - Petitioner
Versus
Assessment Unit Income Tax Department Rep By Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Department, Ministry Of Finance, Delhi – Respondent
Writ Petition No. 34780 of 2025 (T-IT)
Decided On : 21-11-2025
Important Points
Subject
Taxation - Income Tax Law
Act Referred
Headnote
(B) Legal principles - A notice under Section 148A(b) must provide a minimum of seven days for the assessee to respond - If the time stipulated is less than the minimum requirement, the notice is contrary to law and can be quashed. (Paras 5, 6)
(C) The court also noted that the Revenue conceded all notices issued on or after 1 April 2021 in respect of Assessment Year 2015-16 would have to be dropped. (Paras 8, 11)
Facts of the case:
The petitioner, challenging several notices and orders issued by the Income Tax Department for the assessment year 2018-19, cited violations of legal procedures concerning the timing of notice issuance.
Findings of Court:
The court found merit in the petition, confirming that the notices did not comply with statutory requirements and quashed them.
Issues: The principal issues included the validity of the notices issued under Section 148A(b) and the sufficiency of time allotted for response.
Ratio Decidendi: The court held that failure to provide the required seven days to respond invalidated the notices, leading to an order quashing them.
Result: The writ petition is allowed, and the notices are quashed.
For the Petitioner:Sri. Annamalai S., Advocate
For the Respondent:Sri. E.I. Sanmathi, Advocate
| Table of Content |
|---|
| 1. petitioner seeks reliefs including quashing of multiple notices. (Para 2) |
| 2. court notes non-compliance with statutory notice period. (Para 3) |
| 3. discusses requirements under section 148a of the act. (Para 5) |
ORDER :
S.R. KRISHNA KUMAR, J.
Sri E I Sanmati, learned counsel accepts notice for respondents.
2. In this petition, the petitioner seeks the following reliefs:
"Wherefore it is prayed that this Hon'ble Court be pleased to :
1. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show-cause notice under section 144 of the Act dated 17.11.2023 issued by the Respondent No.1 for the assessment year 2018-19 bearing DIN No. ITBA/AST/F/144(SCN) (F)/2023- 24/1058037264(1) and copy of the same is referred as Annexure 'A1'.
II. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show-cause notice dated 26.12.2023 issued by the Respondent No.1 for the assessment year 2018-19 bearing DIN No. ITBA/AST/F/144 (SCN)/202324/1059045622(1) and copy of the same is referred as Annexure 'A2'.
iii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Assessment order dated 23.01.2024 passed by the Respondent No.1 for the assessment year 2018-19 under section 147 read with section 144 read with section 144B of the Act bearing DIN No. ITBA/AST/S/147/2023-24/1060008980(1) and copy of the same is referred as Annexure 'A3'.
iv. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Computation sheet dated 23.01.2024 issued by the Respondent No.1 for the assessment year 2018-19 bearing DIN & Document Number ITBA/AST/S/183/2023-24/1060008994(1) and copy of the same is referred as Annexure 'A4'.
v. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand notice dated 23.01.2024 issued by the Respondent No.1 for the assessment year 2018-19 under section 156 of the Act bearing DIN & Notice No. ITBA/AST/S/156/2023- 24/1060009161(1) and copy of the same is referred as Annexure 'A5'.
vii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show-cause notice dated 04.10.2023 issued by the Respondent No.1 for the assessment year 2018-19 under section 274 read with section 272A(1) (d) of the Act bearing DIN No. ITBA/PNL/S/272A(1)(d)_FL/2023-24/1056771896(1) and copy of the same is referred as Annexure 'A6'.
vii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Penalty order dated 26.04.2024 passed by the Respondent No.1 for the assessment year 2018-19 under section 272A(1) (d) of the Act bearing DIN No. ITBA/PNL/F/272A(1)(d)/2024- 25/1064400710(1) and copy of the same is referred as Annexure 'A7'.
viii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Computation sheet dated 26.04.2024 issued by the Respondent No.1 for the assessment year 2018-19 bearing DIN & Order Number ITBA/PNL/S/272A(1)(d)_FL/202324/1056771896(1) and copy of the same is referred as Annexure 'A8'.
ix. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand notice dated 26.04.2024 issued by the Respondent No.1 for the assessment year 2018-19 under section 156 of the Act bearing DIN & Notice No. ITBA/PNL/S/156/2024- 25/1064396497(1) and copy of the same is referred as Annexure 'A9'.
X. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show-cause notice dated 23.01.2024 issued by the Respondent No.1 for the assessment year 2018-19 under section 274 read with section 270A of the Act bearing DIN No. ITBA/PNL/S/270A/202324/1060009071(1) and copy of the same is referred as Annexure 'A10'.
xi. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Penalty order dated 24.07.2024 passed by the Respondent No.1 for the assessment year 2018-19 under section 272A(1)(d) of the
