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Rajareddy Batlahalli Venkataramanna v. the Income Tax Officer

Karnataka HC10 Apr 2026WP/10779/2026

Case brief

AI extract

What is this about?

Keywords: Section 148A(1) notice; Section 148A(3) order; ex-parte order; opportunity to submit reply; condonation of non-participation; remittal to reply stage; income tax proceedings; Assessment Year 2020-21; Income Tax Act, 1961; Articles 226 and 227 Constitution of India; Karnataka High Court; WP No. 10779 of 2026 (T-IT); S Sunil Dutt Yadav, J.; order dated 10.04.2026; contentions kept open.

What did the court decide?

Order under Section 148A(3) of the Act (Annexure-B) set aside; matter remitted to the stage of reply to the notice under Section 148A(1) of the Act; petitioner to appear before the respondent without further notice on 13.05.2026; all contentions kept open. ¶38

Rajareddy Batlahalli Venkataramanna Vs the Income Tax Officer — Income Tax | Karnataka HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the order under Section 148A(3) of the Act, passed without the petitioner's participation (ex parte) consequent to the notice under Section 148A(1), should be set aside and the matter remitted to the stage of reply, condoning the petitioner's non-participation.

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Court's answer

Since the order under Section 148A(3) of the Act was admittedly an ex-parte order, as is clear from the observations at Para 7 of that order, it was appropriate to set it aside.

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Ratio / Principle

The order at Annexure-B is set aside and the matter is remitted to the stage of reply to the notice under Section 148A(1) of the Act.

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Key takeaways

Petitioner to appear before the respondent without further notice on 13.05.2026; all contentions kept open.ratio¶35-37

Detailed headnote1 paragraphs

Rajareddy Batlahalli Venkataramanna v. The Income Tax Officer, Ward-1, Chickballapura — WP No. 10779 of 2026 (T-IT) (High Court of Karnataka at Bengaluru; S Sunil Dutt Yadav, J.; order dated 10.04.2026): The petitioner challenged the notice issued under Section 148A(1) of the Income Tax Act, 1961 dated 20.03.2025 for Assessment Year 2020-21 (Annexure A), the consequential order under Section 148A(3) of the Act (Annexure-B) and the notice issued under Section 148 of the Act, submitting that the proceedings up to the Section 148 notice were in effect ex parte and that his non-participation was for bonafide cause. Noting that the order under Section 148A(3) was admittedly an ex-parte order, as clear from Para 7 of that order, the Court set aside the Annexure-B order and remitted the matter to the stage of reply to the notice under Section 148A(1) of the Act, directing the petitioner to appear before the respondent without further notice on 13.05.2026 and keeping all contentions open. Petition disposed of in terms of the above.

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NC: 2026:KHC:20095 WP No. 10779 of 2026

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 10^TH DAY OF APRIL, 2026

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BEFORE

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THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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WRIT PETITION NO. 10779 OF 2026 (T-IT)

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BETWEEN:

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RAJAREDDY BATLAHALLI VENKATARAMANNA S/O. B.S.VENKATARAMANA,

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AGED ABOUT 53 YEARS,

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PROP. SRI CHOWDESWARI AUTOMOBILES, BATLAHALLI VILLAGE AND POST, CHINTAMANI TALUK - 563 125, CHICKBALLAPURA DISTRICT.

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… PETITIONER

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(BY SRI. R. CHANDRASHEKAR, ADVOCATE AND SRI KASHINATH KALMATH, ADVOCATE FOR SRI RAMA MURTHY R., ADVOCATE)

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Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

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AND:

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THE INCOME TAX OFFICER WARD - 1, B.B.ROAD, CHICKBALLAPURA -562 101.

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… RESPONDENT

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(BY SRI. DILIP., ADVOCATE)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING I) THE NOTICE ISSUED U/S.148A(1) OF THE ACT DATED 20.03.2025 FOR THE ASSESSMENT YEAR 2020-21 (ANNEXURE A) (ITBA/AST/F/148A(SCN)-1/2024-25/1074749569(1)) ISSUED BY THE RESPONDENT AND ETC.

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2 - NC: 2026:KHC:20095 WP No. 10779 of 2026

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HC-KAR

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THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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ORAL ORDER

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Petitioner has called in question the validity of the notice issued under Section 148A(1) of the Income Tax Act, 1961 (for short 'the Act') as well as the order passed under Section 148A(3) of the Act. Petitioner has also challenged the notice issued under Section 148 of the Act.

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Learned counsel for the petitioner submits that the proceedings till the issuance of notice under Section 148 are in effect ex-parte proceedings and petitioner was not aware of the notice under Section 148A(1) of the Act so as to make out his reply. It is submitted that an opportunity may be granted by setting aside the order passed under Section 148A(3) of the Act and remitting the matter back to the stage of reply to the notice under Section 148A(1) of the Act by condoning the non-

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