2025 (8) TMI 1823

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....E HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND For the Appellants : (By Sri E.I. Sanmathi, Senior Standing Counsel) For the Respondent : None ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) This appeal by revenue filed under Section 4 of the Karnataka High Court Act, 1961 is directed against the order dated 09.01.2024 in W.P. No.10266/2023....

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....ould not provide seven days' time to respond to the said notice. The learned Single Judge under the impugned order quashed the said notice, accepting the contention of the petitioner and reserving liberty to the respondent-revenue to initiate appropriate proceedings against the petitioner in accordance with law. 5. Learned counsel for the appellant-revenue, in addition to the grounds urged ....

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....s follows: " 5. It is clear from the plain reading of Clause (b) of Section 148A of the Act, that a notice under Section 148A(b) of the Act is required to provide an opportunity to the assessee to respond to the information which may suggests that the assessee's income has escaped assessment. The minimum period of such notice is stipulated as "not less than seven days". In the present....