Principal Chief Commissioner of Income Tax Vs Smt. Komarla Yogendra Keertana (Karnataka High Court)
The Karnataka High Court, Division Bench, has reiterated that a notice issued u/s 148A(b) of the Income-tax Act must mandatorily provide not less than seven days’ time to the assessee for filing a reply. A notice granting a shorter period is invalid.
Assessee had challenged a notice dated 24.03.2022, which called upon her to respond by 29.03.2022. Since the notice provided only 5 days’ time, she contended that it violated the express mandate of section 148A(b). The learned Single Judge, by order dated 09.01.2024, quashed the notice but reserved liberty to the Revenue to initiate fresh proceedings in accordance with law.
In appeal, the Revenue argued that the seven-day period under section 148A(b) was only directory & not mandatory. However, the Division Bench, following its recent ruling in WA No.612/2025 (dated 05.08.2025), rejected the argument. The Court observed that the language of section 148A(b) clearly stipulates “not less than seven days” & hence the statutory requirement is mandatory. Since only 5 days were provided, the notice stood vitiated.
Accordingly, the writ appeal filed by the Revenue was dismissed, & the order of the Single Judge was upheld, with liberty to the Revenue to proceed afresh strictly in accordance with law.
