- 1 - NC: 2025:KHC:11544 WP No. 555 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 555 OF 2025 (T-IT) BETWEEN: SRI MUNIYAPPA RAJANNA S/O SRI. MUNIYAPPA AGED ABPIT 53 YEARS # 136 MUNESHWARA TEMPLE ROAD SRIRAMURA, JAKKUR POST YALAHANKA HOBLI BANGALORE - 560 064. …PETITIONER (BY SRI. VENKATESH G., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 6 (3) (1) BENGALURU BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILALGE KORAMANGALA BENGALURU – 560 095. 2. THE INCOME TAX OFFICER WARD 61 1 BENGALURU BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILALGE KORAMANGALA BENGALURU – 560 095. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASHING THE ASSESSMENT ORDER DATED 24.03.2022 PASSED UNDER SECTION 147 R.W.S 144 OF THE ACT FOR THE ASSESSMENT YEAR 2013-14 BY THE RESPONDENT NO.1 BEARING DIN AND ORDER NO. ITBA/AST/S/147/2021- 22/1041514188(1) HEREIN MARKED AS ANNEXURE A1. Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:11544 WP No. 555 of 2025 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 24.03.2022 passed under section 147 r.w.s 144 of the Act for the assessment year 2013-14 by the Respondent No.1 bearing DIN & Order No. ITBA/AST/S/147/2021- 22/1041514188(1) herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 24.03.2022 issued by the Respondent No.1 bearing DIN & Document No.ITBA/AST/S/114/2021-22/1041515316(1) for the assessment year 2013-14 herein marked as Annexure- A2, iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under section 156 of the Act dated 24.03.2022 bearing DIN & Notice No. ITBA/AST/S/156/2021-22/1041515304(1) for the assessment year 2013-14 herein marked as Annexure- АЗ. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under - 3 - NC: 2025:KHC:11544 WP No. 555 of 2025 section 271(1)(c) of the Act dated 16.09.2022 bearing DIN No. ITBA/PNL/F/271(1)(c)/2022-23/1045604552(1) issued by the Respondent No. 1 for the assessment year 2013-14 marked as Annexure - A4. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 16.09.2022 bearing DIN & Order No. ITBA/PNL/S/992/2022-23/1045546939(1) issued by the Respondent No. 1 for the assessment year 2013-14 herein marked as Annexure-A5. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 16.09.2022 issued under section 156 of the Act bearing DIN & Notice No. ITBA/PNL/S/156/2022-23/1045604763(1) Issued by the Respondent no. 1 for the assessment year 2013-14 marked as Annexure - A6. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 29.03.2021 issued under section 148 of the Act bearing DIN & Notice No. ITBA/AST/S/148/2020-21/1031869963(1) issued by the Respondent No. 1 for the assessment year 2013-14 herein marked as Annexure - B. viii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” - 4 - NC: 2025:KHC:11544 WP No. 555 of 2025 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that notice issued by the respondents under Section 148 of the Income Tax Act, 1961 (for short, ‘IT Act’), dated 29.03.2021 was not received by petitioner, as it was not sent via post to the correct registered address of the petitioner nor to the E-mail ID of the petitioner, instead it was uploaded in the IT portal and hence, the petitioner was not aware of the notice and consequently, petitioner could not file his return of income as required by the said notice. It is submitted that the inability and omission on the part of the petitioner to file his return of income to the Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if one more opportunity is provided to the petitioner to do so by setting aside the impugned orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law. - 5 - NC: 2025:KHC:11544 WP No. 555 of 2025 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not filed his return of income to Section 148 notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to file his return of income to Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned order at Annexure – A1 dated 24.03.2022 passed under Section 147 r/w. Section 144 of the IT Act and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of petitioner filing his return of income to Section 148 notice and to proceed further in accordance with law. 6. In the result, pass the following: - 6 - NC: 2025:KHC:11544 WP No. 555 of 2025 ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures A1, A2, A3, A4, A5 and A6 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh, in accordance with law, from the stage of petitioner filing his return of income to the Notice under Section 148 of the IT Act at Annexure – B dated 29.03.2021. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 59