- 1 - NC: 2025:KHC:16444 WP No. 11685 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. 11685 OF 2025 (T-IT) BETWEEN: SRI.SULEGAI GANGADHARSA SRINIVASA, SON OF SRI. S.B. GANGADHARSA, AGED ABOUT 64 YEARS, REPRESENTED BY HIS SPECIAL POWER OF ATTORNEY HOLDER AND DAUGHTER, SMT.SWETHA, WIFE OF SRI.VISHWANATH H.L, AGED ABOUT 35 YEARS, PRESENT ADDRESS: GF-02, GROUND FLOOR, NO.51, KATHRIGUPPE VILLAGE, UTTARAHALLI HOBLI, BENGALURU-560 085. BENGALURU SOUTH TALUK. …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1 ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX INCOME-TAX OFFICER, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. 2. THE INCOME TAX OFFICER, VARD 5(2)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:16444 WP No. 11685 of 2025 KORAMANGALA, BENGALURU-560 095. 3. THE PRINCIPAL COMMISSIONER INCOME-TAX, BENGALURU-3, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095. …RESPONDENTS (BY SRI. M. THIRUMALESH AND DILIP M., ADVOCATES) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI AND DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ASSESSMENT ORDER PASSED UNDER SECTION 147 R.W.S 144 R.W.S 144B OF THE ACT DATED 15.03.2025 BEARING DIN NO ITBA/AST/S/147/2024- 25/1074513995(1) FOR THE ASSESSMENT YEAR 2020-21 BY THE RESPONDENT NO. 1 HEREIN MARKED AS ANNEXURE-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: i) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the assessment order passed under section 147 r.w.s 144 r.w.s 144B of the Act dated 15.03.2025 bearing DIN No: ITBA/AST/S/147/2024-25/1074513995(3) for the Assessment Year 2020-21 by the Respondent No. 1 herein marked as Annexure-A1. - 3 - NC: 2025:KHC:16444 WP No. 11685 of 2025 ii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the computation dated 15.03.2025 bearing DIN and document No. ITBA/AST/S/330/2024- 25/1074514013(1) the Assessment Year 2020- 21 issued by the Respondent No. 1 hereom marked as Annexure-A2. iii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the demand notice issued u/s 156 dated 15.03.2025 bearing DIN and Notice No: ITBA/AST/S/156/2024-25/1074514021(1) for the Assessment Year 2020-21 by the Respondent No.1 herein marked as Annexure-A3. iv) Issue a writ of Certiorari and direction the nature of a writ of certiorari quashing the penalty notice issued u/s 274 RWS 272A(1)(d) of the Act dated 15.03.2025 bearing DIN No. ITBA/ PNL /S/272A(1)(d)_FL/2024-25/1074513451 (1) for the Assessment Year 2020-21 by the Respondent No.1 herein marked as Annexure- A4. v) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the penalty notice issued u/s as 274 rws 271AAC(1) of the Act dated 15.03.2025 bearing DIN No. ITBA/PNL/S/ 271AAC(1)/2024- 25/1074514053(1) for the Assessment Year 2020-21 by the Respondent No. 1 herein marked as Annexure-A5. vi) Issue a writ of Certiorari and direction in the nature of a writ of Certiorari quashing the penalty notice issued u/s 274 rws 270A of the Act dated 15.03.2025 bearing DIN NO. ITBA/PNL/F/270A/ 2024- 25/1074514052(1) for the Assessment Year 2020-21 by the Respondent No. 1 herein marked as Annexure-A6. - 4 - NC: 2025:KHC:16444 WP No. 11685 of 2025 vii) Issue a writ of Certiorari or direction in the nature of a writ of Certiorari quashing the show cause notice dated 14/02/2024 issued u/s 148A(b) bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/2023-24/1060897393 (1) issued by the Respondent No. 2 for the assessment year 2020-21 herein marked as Annexure-B1. viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under Section 148A(d) of the Act dated 15/03/2024 bearing DIN & Notice No. ITBA/AST/F/148A/2023-24/1062745306(1) issued by the Respondent No. 2 for the assessment year 2020-21 herein marked as Annexure-B2. ix) Issue a writ of Certiorari or direction in the nature of a writ of Certiorari quashing the notice dated 16/03/2024 issued u/s 148 bearing DIN & Notice No. ITBA/AST/S/148_1/ 2023- 24/1062761064(1) issued by the Respondent No. 2 for the assessment year 2020-21 marked as Annexure-B3. x) Issue a writ of Certiorari or direction in the nature of a writ of Certiorari quashing the show cause notice for proposed variation dated 24/02/2025 bearing DIN NO. ITBA/AST/F/144/(SCN)/2024-25/1073634086(1) issued by the Respondent No. 2 for the assessment year 2020-21 marked as Annexure- C. xi) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. - 5 - NC: 2025:KHC:16444 WP No. 11685 of 2025 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 notice was sent to the petitioner's previous auditor 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. - 6 - NC: 2025:KHC:16444 WP No. 11685 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 15.03.2025 passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, the order at Annexure - B2 dated 16.03.2024 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. - 7 - NC: 2025:KHC:16444 WP No. 11685 of 2025 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order/notices at Annexurs-A1, A2, A3, A4, A5, A6, B2, B3 and C 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 Notice under Section 148A(b) of the IT Act at Annexure – Annexure-B1 dated 14.02.2024. (iv) Liberty is reserved in favour of the petitioner to submit replies, additional pleadings, documents, etc., to the notice at Annexure-B1 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.: 11