- 1 - HC-KAR NC: 2025:KHC:24248 WP No. 11097 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 11097 OF 2025 (T-IT) BETWEEN: SRI. KRISNASAMY SENDILKUMAR SON OF SRI. K KRISHNASWAMY, AGED ABOUT 48 YEARS, PROP M/S. NIK ENTERPRISES, SY. NO. 100, CHOODAGONDANAHALLI, HOSUR MAIN ROAD, MALUR, KOLAR DISTRICT, KOLAR - 563 130. …PETITIONER (BY SRI. VENKATESH. G.,ADVOCATE) AND: 1. ASSESSMENT UNIT REP. BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX/INCOME-TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME-TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. 2. THE INCOME TAX OFFICER, WARD-1, KOLAR, IT OFFICE, NEW EXTENSION, KOLAR – 563 101 …RESPONDENTS (BY SRI. E. I. SANMATHI, ADVOCATE) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24248 WP No. 11097 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ASSESSMENT ORDER PASSED BY RESPONDENT NO. 1 UNDER SECTION 143(3) R.W.S. 260 READ WITH SECTION 144B OF THE ACT DATED 03.03.2025 BEARING DIN NO. ITBA/AST/S/143(3)/2024-25/1073935864(1) FOR THE ASSESSMENT YEAR 2022-23 BY THE RESPONDENT NO. 1 HEREIN MARKED AS ANNEXURE-A1. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: i. “Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the assessment order passed by the Respondent No. 1 under section 143(3) r.w.s. 260 read with section 144B of the Act dated 03.03.2025 bearing DIN No. ITBA/AST/S/143(3)/2024- 25/1073935864(1) for the Assessment Year 2022-23 by the Respondent No. 1 herein marked as Annexure-Al. ii. Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the computation sheet dated 03.03.2025 bearing DIN and Document No: ITBA/AST/S/322/2024- 25/1073935994(1) issued by the Respondent No. 1 for the Assessment Year 2022-23 herein marked as Annexure-A2. iii. Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice of demand issued under section 156 of the Act dated 03.03.2025 bearing DIN and Notice No: - 3 - HC-KAR NC: 2025:KHC:24248 WP No. 11097 of 2025 ITBA/AST/S/156/2024-25/1073935902(1) issued by the Respondent No. 1 for the Assessment Year 2022-23 herein marked as Annexure-A3. iv. Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the show cause notice for penalty u/s 274 r.w. 271AAC(1) of the Act dated 03.03.2025 Bearing DIN No. ITBA/PNL/S/271AAC(1)/2024-25/1073936056(1) issued by the Respondent No. 1 for the Assessment Year 2022-23 herein marked as Annexure-B1. v. Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the show cause notice for penalty u/s 274 r.w.s 271AAD(1)(i) of the Act dated 03.03.2025 bearing DIN & Notice No. ITBA/PNL/S/271AAD(1)(i)/2024- 25/1073936058(1) by the Respondent No. 1 for the Assessment Year 2022-23 herein marked as Annexure- B2. vi. And pass such other orders as this Hon'ble Court deems fit and proper including awarding of cost of this writ petition in the interest of justice and equity.” 2. The grievance of the petitioner is that the impugned assessment orders had been passed without hearing to the petitioner. 3. On enquiry, learned counsel for the respondents is unable to point out any personal hearing which has been afforded to the petitioner. If that be so, the - 4 - HC-KAR NC: 2025:KHC:24248 WP No. 11097 of 2025 impugned orders are not sustainable. As such, I pass the following: ORDER i) The writ petition is allowed. ii) The assessment order dated 03.03.2025 at Annexure – A1, the computation sheet dated 03.03.2025 at Annexure-A2, the demand notice dated 03.03.2025 at Annexure – A3 and the show cause notices dated 03.03.2025 at Annexure-B1 and B2, are hereby set aside. iii) The matter is remitted to respondent No. 1 for fresh consideration by affording an opportunity of hearing to the petitioner. iv) The respondent shall issue a notice to the petitioner informing in advance the date of hearing in the matter. SD/- (SURAJ GOVINDARAJ) JUDGE KTY List No.: 2 Sl No.: 18