- 1 - NC: 2025:KHC:15712 WP No. 11294 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11294 OF 2025 (T-IT) BETWEEN: DEVASHETTYHALLI KRISHNAMURTHY SANTOSH S/O. KRISHNAMURTHY AGED ABOUT 37 YEARS RESIDING AT NO.47 MARIYAMMA TEMPLE DESASETTIHALLI BANGALORE RURAL BANGALORE - 562 114. …PETITIONER (BY SRI. R. CHANDRASHEKAR AND SRI. KASHINATH KALAMATH ADVOCATES FOR SRI. RAMA MURTHY R., ADVOCATE) AND: ASSESSMENT UNIT INCOME TAX DEPARTMENT MINISTRY OF FINANCE GOVT. OF INDIA DELHI - 110 001. …RESPONDENT (BY SRI. M. DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER OF ASSESSMENT DATED 11-03-2024 MADE UNDER SECTION 143(3) READ WITH SECTION 144B OF THE ACT DIN ITBA/AST/S/143(3)/2024- 25/1074353839(1) (ANNEXURE-C) TO THIS WRIT PETITION AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR Digitally signed by NANDINI B G Location: High Court of Karnataka - 2 - NC: 2025:KHC:15712 WP No. 11294 of 2025 ORAL ORDER In this petition, petitioner seeks the following reliefs: “ i) The petitioner humbly pray that this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order of assessment dated 11.03.3024 made under Section 143(3) read with Section 144B of the Act DIN ITBA/AST/S/143(3)/2024-25 1074353839(1) (Annexure-C) to this Writ Petition in the interest of justice; (ii) This Hon'ble Court may be pleased to issue such other Writ or Writs as this Hon'ble Court deem it fit in the petitioner's case in the interest of justice." 2. Heard learned counsel for the petitioner and learned counsel for the respondent 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 the respondent issued show cause notice to the petitioner on 19.02.2025. The petitioner submitted partial reply to the same, but did not submit a detailed reply due to bonafide reasons, unavoidable circumstances and sufficient cause. The petitioner sought for time to file additional reply to the show cause notice - 3 - NC: 2025:KHC:15712 WP No. 11294 of 2025 dated 19.02.2025, but the respondent did not consider for grant of additional time and also did not consider the documents produced by the petitioner and passed the impugned assessment order and as such, since it is violation of principle of natural justice, if one more opportunity is provided to the petitioner to do so by setting aside the impugned order, the petitioner would do so and respondent may be directed to proceed further in accordance with law. 4. 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. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has submitted partial reply and has not submitted a detailed reply and sought for time to file additional reply to the show cause notice dated 19.02.2025. The respondent did not consider grant of additional time and also did not consider the documents produced by the petitioner and passed the impugned assessment order. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit a detailed reply to show cause notice was - 4 - NC: 2025:KHC:15712 WP No. 11294 of 2025 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 order at Annexure – C dated 11.03.2025 passed under Section 143(3) read with Section 144B of the Income Tax Act and remit the matter back to the respondent for reconsideration afresh from the stage of submitting of reply by the petitioner to the show cause notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned assessment order at Annexure - C is hereby set aside. (iii) Matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice. (iv) Liberty is reserved in favour of the petitioner to submit additional reply, pleadings, documents, etc., to the - 5 - NC: 2025:KHC:15712 WP No. 11294 of 2025 show cause notice dated 19.02.2025, pursuant to which, the respondent shall consider the same and provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE *bgn/- CT:VS List No.: 1 Sl No.: 14