- 1 - NC: 2025:KHC:14244 WP No. 7430 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.7430 OF 2025 (T-IT) BETWEEN: SMT.MADHU CHOWDHARY WIFE OF MR.GANAPATH LAL AGED ABOUT 61 YEARS RESIDING AT NO.21 VISHWA MANSION S. V. LANE BENGALURU - 560 053 …PETITIONER (BY SRI.SYED KHAMRUDDIN, ADVOCATE) AND: ASSESSMENT UNIT REPRESENTED BY ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO. 401, 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM DELHI - 110 003 …RESPONDENT (BY SRI.Y.V.RAVIRAJ, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED EX-PARTE ASSESSMENT ORDER DTD 27.02.2024 BEARING DIN NO.ITBA/AST/S/143(3)/2023-24/1061620787(1) ALONG Digitally signed by NAGARAJA B M Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:14244 WP No. 7430 of 2025 WITH COMPUTATION DTD 27.02.2024 BEARING DIN NO.ITBA/AST/S/322/2023-24/1061621642(1) PASSED BY THE RESPONDENT (ANNX-A AND A1) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Sri.Y.V.Raviraj, learned counsel accepts notice for respondent. 2. In this petition, petitioner seeks for the following reliefs:- "i) Quash the impugned Ex-parte Assessment Order dated 27.02.2024 bearing DIN No.ITBA/AST/S/143(3)/2023-24/1061620787(1) along with Computation dated 27.02.2024 bearing DIN No.ITBA/AST/S/322/2023-24/1061621642(1) passed by the Respondent (Annexure 'A' and 'A1'). ii) Consequently, quash the impugned Demand Notice under Section 156 of IT Act, dated 27.02.2024 bearing DIN No.ITBA/AST/S/156/2023-24/1061621548(1) issued by the Respondent (Annexure 'A2'). iii) Consequently, quash the impugned Notice for Penalty under Sections 274 read with 270A of IT Act dated 27.02.2024 bearing DIN No.ITBA/PNL/S/270A/2023- 24/1061621420(1) and Notice for Penalty under Sections - 3 - NC: 2025:KHC:14244 WP No. 7430 of 2025 274 read with 272A(1)(d) of IT Act dated 27.02.2024 bearing DIN No.ITBA/PNL/S/272A(1)(d)_FL/2023- 24/1061584311(1) (Annexure 'B' and 'B1'). iv) Pass such other or further order as this Hon'ble Court may deem fit in the facts and circumstances of the case and in the interests of justice and equity." 3. Heard learned counsel for the parties and perused the material on record. 4. In addition to reiterating various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invited my attention to the impugned order to point out that apart from the fact that the same is un-reasoned and non-speaking order, notice under Section 143(2) of the Income Tax Act, 1961 (for short, ‘the I.T.Act’) was allegedly served to on e-mail address, which was not that of the petitioner and respondent has proceeded to pass the impugned ex-parte assessment order without providing sufficient and reasonable opportunity to the petitioner to submit her reply along with the documents, thereby violating principles of natural justice and as such, the petitioner is before this Court by way of present petition. - 4 - NC: 2025:KHC:14244 WP No. 7430 of 2025 5. Per contra, learned counsel for the respondent submits that there is no merit in the petition and that the same is liable to be dismissed. 6. A perusal of the impugned order would indicate that the respondent has served the said notice to on e-mail address which was not that of the petitioner. Under these circumstances, I am of the considered opinion that the impugned notices, proceedings culminating in the impugned assessment order cannot be said to have been done after providing sufficient and reasonable opportunity to the petitioner, thereby violating principles of natural justice and consequently, the impugned order deserves to be set aside by adopting justice oriented approach and to provide one more opportunity to the petitioner to submit her reply to the said notice issued under Section 143(2) of the I.T.Act and with a direction to the respondent to proceed further in accordance with law. 7. In the result, I pass the following:- ORDER (i) The petition is hereby allowed. - 5 - NC: 2025:KHC:14244 WP No. 7430 of 2025 (ii) The impugned assessment order at Annexure-A dated 27.02.2024 passed by the respondent and the impugned demand notice dated 27.02.2024 at Annexure-A2 and the impugned Notices for Penalty both dated 27.02.2024 at Annexures-B and B.1 are hereby set aside. (iii) The matter is remitted back to the respondent from the stage of the petitioner submitting reply to the show cause notice dated 12.02.2024 and to proceed in the matter for reconsideration afresh in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit her response/reply along with the documents to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE NBM List No.: 1 Sl No.: 14