- 1 - NC: 2025:KHC:16239 WP No. 11806 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11806 OF 2025 (T-IT) BETWEEN: SMT. SUMATHI R., DAUGHTER OF RANGA SWAMY, AGED ABOUT 41 YEARS, NEW NO 36, OLD NO 29, 3RD TEMPLE STREET, 15TH CROSS, OPP RAJ APARTMENT, MALLESHWARAM, BANGALORE NORTH, BANGALORE, KARNATAKA - 560 003. …PETITIONER (BY SRI. A. SHANKAR, SENIOR ADVOCATE FOR SRI. MADHUSUDHAN U A.,ADVOCATE) AND: 1. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWARLAL NEHRU STADIUM, DELHI - 110 003. 2. THE INCOME TAX OFFICER, WARD 3(2) (1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU, KARNATAKA - 560095. 3. THE INCOME TAX OFFICER, WARD 5(1) (1), Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:16239 WP No. 11806 of 2025 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU, KARNATAKA - 560 095. 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU KARNATAKA - 560 001. …RESPONDENTS (BY SRI. M. DILIP AND SRI. M. THIRUMALESH, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ASSESSMENT ORDER DATED 01.03.2024 PASSED UNDER SECTION 147 R.W.S 144 R.W.S 144B OF THE ACT FRO THE ASSESSMENT YEAR 2016-17 BY THE R-1 BEARING DIN NO. ITBA/AST/S/147/2023-24/1061829303(1) HEREIN MARKED AS ANNXURE-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 In this petition, petitioner seeks the following reliefs: a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 01.03.2024 passed under section 147 r.w.s 144 r.w.s 144B of the Act for the Assessment Year 2016-17 by the Respondent No.1 bearing DIN NO. ITBA/AST/S/147/2023-24/1061829303(1) herein marked as Annexure - A1. - 3 - NC: 2025:KHC:16239 WP No. 11806 of 2025 b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 01.03.2024 Issued by the Respondent No.1 for the Assessment Year 2016-17 bearing DIN & Document No. ITBA/AST/5/114/2023- 24/1061829399(1) herein marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under section 156 of the Act dated 01.03.2024 by the Respondent No.1 for the Assessment. Year 2016-17 bearing DIN & Notice No. ITBA/AST/S/156/2023-24/1061829468(1) herein marked as Annexure-A3. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 12.09.2024 passed under section 271F of the Act by the Respondent No.1 for the Assessment Year 2016-17 bearing DIN No. ITBA/PNL/S/271F/2024-25/1068615006(1) herein marked as Annexure- A4. e) Stay the operation of the computation sheet dated 12.09.2024 pertaining to penalty levied under section 271F of the Act by the Respondent No. 1 for the Assessment Year 2016-17 bearing DIN No. 2024201640418569702T herein marked as Annexure- A5. f) Stay the operation of the demand notice dated 12.09.2024 issued under section 156 of the Act pertaining to penalty levied under section 271F of the Act by the Respondent No.1 for the Assessment Year 2016-17 bearing DIN & Notice No. ITBA/PNL/S/156/2024-25/1068610216(1) herein marked as Annexure- A6. g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 13.09.2024 passed under section 271(1)(b) of the Act by the Respondent No.1 for the - 4 - NC: 2025:KHC:16239 WP No. 11806 of 2025 Assessment Year 2016-17 bearing DIN No. ITBA/PNL/S/271(1)(b)/2024-25/1068673379(1) herein marked as Annexure-A7. h) Stay the operation of the computation sheet dated 13.09.2024 pertaining to penalty levied under section 271(1)(b) of the Act by the Respondent No.1 for the Assessment Year 2016-17 bearing DIN No. 2024201640418628270T herein marked as Annexure A8. i)Stay the operation of the demand notice dated 13.09.2024 issued under section 156 of the Act pertaining to penalty levied under section 271(1)(b) of the Act by the Respondent No.1 for the Assessment Year 2016-17 bearing DIN & Notice No. ITBA/PNL/S/156/2024-25/1068669430(1) herein marked as Annexure-A9. j) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 16.09.2024 passed under section 271(1)(c) of the Act by the Respondent No.1 for the Assessment Year 2016-17 bearing DIN No. ITBA/PNL/S/271(1)(c)/2024-25/1068810222(1) herein marked as Annexure-A10. k) Stay the operation of the computation sheet dated 16.09.2024 pertaining to penalty levied under section 271(1)(c) of the Act by the Respondent No.1 for the Assessment Year 2016-17 bearing DIN No. 2024201640418679812T herein marked as Annexure-A11. l) Stay the operation of the demand notice dated 16.09.2024 issued under section 156 of the Act pertaining to penalty levied under section 271(1)(c) of the Act by the Respondent No.1 for the Assessment year 2016-17 bearing DIN and Notice No. ITBA/PNL/S/156/2024-25/1068794367(1) herein marked as Annexure- A12. - 5 - NC: 2025:KHC:16239 WP No. 11806 of 2025 m) Issue a writ of Certiorari or direction in the nature of writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 06.02.2023 of the Act for the Assessment Year 2016-17 by the Respondent No.1 bearing DIN No. ITBA/AST/F/148A(SCN)/2022-23/1049430265(1) herein marked as Annexure-B1. (n) lssue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 21.02.2023 of the Act for the Assessment year 2016-17 by the Respondent No. 1 bearing DIN & Notice No. ITBA/AST/F/148A (SCN)/2022- 73/1049943860(1) herein marked as Annexure-B2. o) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the approval dated 20.03.2023 passed under section 151 of the Act for the Assessment Year 2016-17 by the Respondent No.1 bearing DIN and Order No. ITBA/AST/S/118/2022-23/1051011230(1) herein marked as Annexure-B3. p) Issue & writ of certiorari or direction in the nature of a writ of certiorari quashing the order dated 29.03 2022 passed under section 148A(d) of the Act for the Assessment Year 2016-17 by the Respondent No. 1 bearing DIN & Order No. ITBA/AST/F/148A/2022-23/1051543717(1) herein marked as Annexure- B4. q) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 29.03.2023 issued under section 148 of the Act for the Assessment Year 2016-17 by the Respondent N0.1 bearing DIN & Notice No. ITBA/AST/S/148_1/2022-23/1051588875(1) herein marked as Annexure - B5. - 6 - NC: 2025:KHC:16239 WP No. 11806 of 2025 r) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. 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 since the said notices were note sent to the e-mail ID of the 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 bonafide 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. - 7 - NC: 2025:KHC:16239 WP No. 11806 of 2025 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 bonafide 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 – A1 dated 01.03.2024 passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, the order at Annexure - B4 dated 29.03.2023 passed under section 148A(d) 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. - 8 - NC: 2025:KHC:16239 WP No. 11806 of 2025 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order/notices at Annexurs-A1 to A12 and B3 to B5 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT Act at Annexure – B1 dated 06.02.2023 and Annexure-B2 dated 21.02.2023. (iv) Liberty is reserved in favour of the petitioner to submit replies, additional pleadings, documents, etc., to the show cause notices at Annexures-B1 and B2 which shall be considered by respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 1 Sl No.: 13