- 1 - NC: 2025:KHC:15781 WP No. 11019 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11019 OF 2025 (T-IT) BETWEEN: SHARADAYANE LAXMI CERAMICS LLP HAVING OFFICE AT 14 1 T 58/74, ESSEL TOWER, BUNTS HOSTEL ROAD, MANGALORE, MANGALORE - 575 003, KARNATAKA, INDIA REPRESENTED BY ITS AUTHORIZED SIGNATORY/MANAGING PARTNER MR. BANTWAL RAGHUNATH SOMAYAJI. …PETITIONER (BY SRI. ANISH ACHARYA, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DEHLI- 110 001 REPRESENTED BY ITS SECRETARY. 2. ADDITIONAL / JOINT / DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX INCOME-TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-110 001. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING ASSESSMENT ORDER PASSED BY THE RESPONDENT DATED 05.03.2025 BEARING DIN NO. ITBA/AST/S/144/2024-25/1074038338(1) UNDER Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:15781 WP No. 11019 of 2025 SECTION 144 READ WITH SECTION 144B OF THE INCOME TAX ACT, 1961 AT ANNEXURE -A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORD 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 quashing Assessment order passed by the respondent dated 05.03.2025, bearing DIN No.ITBA/AST/S/144/2024-25/1074038338(1) under Section 144 read with Section 144B of the Income Tax Act, 1961 at Annexure-A. (b) Consequently, issue a writ of certiorari or appropriate order quashing Computation sheet dated 05.03.2025, bearing No.ITBA/AST/S/523/2024-25 /1074038450(1) under Section 144 of the Income Tax Act, 1961 at Annexure-B. (c) And issue a writ of certiorari or appropriate order quashing the notice of demand dated 05.03.2025, bearing DIN No.ITBA/AST/S/156/2024-25/1074038492(1) under Section 156 of the Income Tax Act, 1961 issued by the respondent at Annexure-C. (d) Grant such other or further orders as this Hon'ble Court may deems fit and proper under the facts and circumstances of the case, in the interests of justice and equity." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 3 - NC: 2025:KHC:15781 WP No. 11019 of 2025 3. A perusal of the material on record will indicate that, pursuant to intimations, letters, notices etc., issued by the respondent to the petitioner in relation to the Assessment Year 2023-24, the petitioner did not submit any reply, The respondent issued show cause notices dated 21.01.2025 and 22.02.2025 under Section 144 of the Income-tax Act, 1961, to which also the petitioner did not submit any reply nor contested the proceedings, which culminated into ex parte impugned order, which has been assailed in this petition. Learned counsel for the petitioner submits that due to change in the e-mail ID of the petitioner, the petitioner did not receive the aforesaid intimations, letters, notices etc., and as such, the petitioner was not in a position to contest the proceedings and if one more opportunity is provided by setting aside the impugned Assessment Order at Annexure-A dated 05.03.2025, the petitioner will file a reply and contest the proceedings in accordance with law. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. - 4 - NC: 2025:KHC:15781 WP No. 11019 of 2025 4. A perusal of the material on record will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to Section 144 notice, which culminated in the impugned ex parte Assessment Order without the petitioner contesting the proceedings. Under these circumstances, by adopting justice oriented approach and in order to provide one more opportunity to the petitioner to submit the reply and contest the proceedings, I deem it just and appropriate to grant one more opportunity to the petitioner to submit reply along with documents, by setting aside the impugned order at Annexure-`A' dated 05.03.2025, passed under Section 144 read with Section 144B of the Income-tax Act, and subsequent notice / orders, etc., and remitting the matter back to respondent No.2 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 144 notice and to proceed further in accordance with law. 5. In the result, pass the following: ORDER (i) The Petition is hereby allowed. (ii) Impugned order at Annexure-A, dated 05.03.2025, Computation Sheet dated 05.03.2025 at - 5 - NC: 2025:KHC:15781 WP No. 11019 of 2025 Annexure-B and the demand notice dated 05.03.2025 at Annexure-C, are hereby set aside. (iii) Matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 144 of the IT Act, (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BK List No.: 1 Sl No.: 25