- 1 - NC: 2025:KHC:14617 WP No. 9749 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9749 OF 2024 (T-IT) BETWEEN: M/S STERLING HOLIDAYS AND EVENTS SERVICES, A REGISTERED PAWRTNERSHIP FIRM UNDER THE PARTNERSHIP ACT, 1932. NO. 107,I FLOOR, MAKHANA HEIGHTS, TAVEREKERE MAIN ROAD, BENGALURU-560 029. REPRESENTED BY ITS PARTNER SRI. RANJITH KUMAR GOVINDASWAMY S/O SRI. GOVINDASWAMY, AGED ABOUT 40 YEARS. …PETITIONER (BY SMT. VANI H., ADVOCATE) AND: 1. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2. THE INCOME TAX OFFICER WARD 7(2)(3), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI. M.DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER BEARING NO. ITBA/AST/F/14/A/2022-23/1042640171(1) DATED Digitally signed by KORLAHALLI BHARATHIDEVIKRISHNACHARYA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:14617 WP No. 9749 of 2024 07/04/2022 PASSED UNDER SECTION 148A(d) OF THE ACT BY THE SECOND RESPONDENT VIDE ANNEXURE-B AND QUASH THE ASSESSMENT ORDER BEARING NO. ITBA/AST/S/147/2023- 24/1062735822(1) DATED 16/03/2024 PASSED BY THE FIRST RESPONDENT UNDER SECTION 147 READ WITH SECTION 144B OF THE ACT VIDE ANNEXURE-G AND ETC., 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: " (a) Issue a Writ of Certiorari or a writ in the nature of Certiorari to quash the order bearing No. ITBA/AST/F/148A/2022-23/1042640171(1) dated 07.04.2022 passed under Section 148A(d) of the Act by the second respondent vide ANNEXURE -B; (b) Issue a Writ of Certiorari or a writ in the nature of Certiorari to quash the assessment order bearing No. ITBA/AST/S/147/2023-24/1062735822(1) dated 16.03.2024 passed by the first Respondent under Section 147 read with Section 144B of the Act vide ANNEXURE -G; (c) Consequently Issue a Writ of Certiorari or a writ in the nature of Certiorari to quash the Demand Notice bearing No. ITBA/AST/S/156/2023-24/1062735929(1) dated 16.3.2024 issued under Section 156 of the Act by the Respondent vide ANNEXURE-H. (d) Issue a Writ of Certiorari or a writ in the nature of Certiorari to quash the Notice bearing ITBA/PNL/S/271AAC(1)/2023-24/1062735909(1) No. dated 16.3.2024 proposing levy of penalty under Section 274 read with Section 271AAC(1) of the Act vide ANNEXURE - J. (e) Issue a writ of Mandamus or a direction in the nature of mandamus directing the respondent to afford - 3 - NC: 2025:KHC:14617 WP No. 9749 of 2024 reasonable opportunity of personal hearing to petitioner and pass assessment order de novo after considering the replies and evidence filed in accordance with law and (f) Issue any other writ or direction as this Hon'ble Court deems fit under the circumstances of the case and in the interest of justice." 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 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), was not received by petitioner and he was not aware of the notice and consequently, petitioner could not submit its reply / response along with documents to the said notice. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 148A(b) notice was due to bona fide 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. - 4 - NC: 2025:KHC:14617 WP No. 9749 of 2024 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 submitted reply / response along with documents to Section 148A(b) notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit a reply along with documents to Section 148A(b) notice was due to bona fide 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 orders at Annexure – B dated 07.04.2022, passed under Section 148A(d) of the Income Tax Act, the order at Annexure-G dated 16.03.2024 passed under section 147 read with Sections 144 and 144B of the Income Tax Act and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. - 5 - NC: 2025:KHC:14617 WP No. 9749 of 2024 6. In the result, pass the following: ORDER (i) Petition is hereby allowed; (ii) The impugned order dated 07.04.2022 at Annexure-B, assessment order dated 16.03.2024 at Annexure-G, demand notice dated 16.03.2024 at Annexure-H and the notice dated 16.03.2024 at Annexure-J, are hereby set aside; (iii) The matter is remitted back to the respondents for reconsideration afresh in accordance with law from the stage of petitioner submitting reply to the notice at Annexure-A, issued by the respondents under Section 148A (b) of the Income Tax Act, 1961, and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BK : List No.: 1 Sl No.: 60