- 1 - NC: 2025:KHC:13201 WP NO.5140 OF 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.5140 OF 2025 (T-IT) BETWEEN: EDIGA RATHNAMMA W/O E. DEVENDRAPPA, AGED ABOUT 59 YEARS, BALEGARA BIDI, PAVAGADA, TUMKUR DISTRICT - 561 202. …PETITIONER (BY SRI. R. CHANDRASHEKAR, ADVOCATE A/W SRI. KASHINATH KALMATH, ADVOCATE FOR SRI. RAMA MURTHY R., ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, DELHI - 110 001. 2. THE INCOME TAX OFFICER, WARD-1 AND TPS, TUMKUR - 572 103. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICES DATED 23.01.2023 AND 17.02.2023 ISSUED UNDER SECTION 148A(b) OF THE INCOME TAX ACT VIDE ANNEXURES 'A' AND 'B' [DIN & NOTICE NO.ITBA/AST/F/148A(SCN)/2022-23/1049026882(1) AND DIN & NOTICE NO. ITBA/AST/F/148A(SCN)/2022-23/1049867511(1]) ISSUED FOR THE ASSESSMENT YEAR 2016-17 BY THE RESPONDENT NO.2; AND ETC. Digitally signed by ARUNKUMAR M S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:13201 WP NO.5140 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, the petitioner seeks following relief: "A. Quash the Notices dated 23.01.2023 and 17.02.2023 issued under Section 148A(b) of the Income Tax Act bearing Nos.DIN & Notice No.ITBA/AST/F/148A(SCN) 2022-23/1049026882(1) and DIN & Notice No.ITBA/AST/F/ 148A(SCN)2022-23/1049867511(1) vide Annexures 'A' and 'B' respectively issued for the assessment year 2016- 17 by the respondent No.2; B. Quash the order dated 10.03.2023 made under Section 148A(d) of the Income Tax Act bearing No.DIN & Notice No.ITBA/AST/F/148A/2022-23/1050609983(1) for the assessment year 2016-17 vide Annexure-C by the respondent No.2.; C. Quash the notice issued under Section 148 of the Income Tax Act dated 14.03.2023 bearing No.DIN & Notice No.ITBA/AST/S/148_1/2022-23/1050755129(1) for the assessment year 2016-17 vide Annexure-D by the respondent No.2; D. Quash the ex-parte order of assessment dated 27.02.2024 bearing No.DIN & Notice No.ITBA/AST/S/147/2023- 24/1061560146(1) made under Section 147 read with section 144 read with Section 144B of the Income Tax Act vide Annexure-E by the respondent No.1." - 3 - NC: 2025:KHC:13201 WP NO.5140 OF 2025 2. Heard learned counsel for the petitioner and learned counsel for respondents and perused the material on record. 3. A perusal of material on record will indicate that, on 23.01.2023 and 17.02.2023, the respondent No.2 issued Show Cause notice to the petitioner under Section 148A(b) of the Income Tax Act, 1961 (for short, 'I.T. Act') and the petitioner did not submitted any reply/response to the said notices. As a result of which, the respondents proceeded to pass the impugned ex-parte final order dated 10.03.2023 (Annexure-C) under Section 148A(d) of the I.T. Act followed by the impugned notice issued under Section 148 of the IT Act dated 14.03.2023 (Annexure-D) as well as Assessment order dated 27.02.2024 (Annexure-E). Being aggrieved by the same, the petitioner is before this Court by way of present petition. 4. It is submitted by the learned counsel for the petitioner that, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not submit her reply/response to the notices issued under Section 148A(b) of the I.T. Act vide Annexures 'A' and 'B' dated 23.01.2023 and 17.02.2023 respectively and as such, it is necessary to set-aside the impugned - 4 - NC: 2025:KHC:13201 WP NO.5140 OF 2025 orders and remit the matter back to the respondents for reconsideration afresh from the stage of petitioner submitting her reply to the notices issued under Section 148A(b) of the I.T. Act and proceed further in accordance with law. 5. Per contra learned counsel for respondents submit that there is no merit in the petition and same is liable to be dismissed. 6. A perusal of the impugned orders at Annexures 'C', 'D' and 'E' dated 10.03.2023, 14.03.2023 and 27.02.2024 respectively will indicate that, it is an undisputed fact that the petitioner did not submitted her reply/response to the notices issued under Section 148A(b) of the I.T. Act dated 23.01.2023 and 17.02.2023 vide Annexures 'A' and 'B', which resulted the impugned orders at Annexures 'C', 'D' and 'E' being passed against the petitioner. 7. Under these circumstances, by adopting the justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set-aside the impugned orders at Annexures 'C', 'D' and 'E' and consequent orders at Annexures 'G', 'H', 'J', 'K' and 'L' and remit the matter to the respondents for reconsideration afresh from the stage of - 5 - NC: 2025:KHC:13201 WP NO.5140 OF 2025 petitioner submitting her reply to the notices issued under Section 148A(b) of the I.T. Act in accordance with law. 8. 8. In the result, I pass the following: O R D E R i) Writ Petition is allowed; ii) Impugned orders at Annexures 'C', 'D', 'E', 'G', 'H', 'J', 'K' and 'L' are hereby set-aside; iii) Matter is remitted back to the respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting reply/response by the petitioner to the Show Cause Notices issued under Section 148A(b) of the I.T. Act at Annexures 'A' and 'B' dated 23.01.2023 and 17.02.2023 respectively; iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent No.1, who shall consider the same and proceed further in accordance with law. SD/- (S.R.KRISHNA KUMAR) JUDGE ARK List No.: 1 Sl No.: 61