- 1 - NC: 2025:KHC:16247 WP No. 11812 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. 11812 OF 2025 (T-IT) BETWEEN: M/S. AMPLIFY INTEGRATED BRAND SOLUTIONS, A REGISTERED PARTNERSHIP FIRM UNDER THE PARTNERSHIP ACT 1932, HAVING OFFICE AT NO 201, THE EXECELENCY BUILIDING, PARAPPANA STREET, ST. MARKS ROAD, BANGALORE - 560 001. REPRESENTED BY ITS PARTNER SMT. Y. PADMAVATHI, W/O. SRI. M. MAHESHWEARA REDDY, AGED ABOUT 37 YEARS, MAHESH REDDY@AMPLIFYIBS.IN 9945462130 …PETITIONER (BY SMT. VANI H., ADVOCATE) AND: ASSESSMENT UNIT, NATIONAL FACELESS ASSESMENT CENTRE, INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. …RESPONDENT (BY SRI. E.I. SANMATHI AND SRI. M. DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:16247 WP No. 11812 of 2025 CERTIORARI OR A WRIT IN THE NATURE OF CERTIORARI TO QUASH THE IMPUGNED ASSESSMENT ORDER BEARING NO. ITBA/AST/F/143(3)/2024-25/1074810127(1) DATED 21.03.2025 PASSED BY THE RESPONDENT UNDER SECTION 143(3) READ WITH SECTION 144B OF THE ACT VIDE ANNEXURE-E 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 the petitioner seeks for following reliefs: a) Issue a Writ of Certiorari or a writ in the nature of Certiorari to quash the impugned assessment order bearing No.ITBA/AST/F/143(3)/2024- 25/1074810127(1) dated 21.03.2025 passed by the respondent under Section 143(3) read with Section 144B of the Act vide Annexure-E. b) Issue a Writ of Certiorari or a writ in the nature of Certiorari to quash the consequential demand notice bearing No.ITBA/AST/S/156/2024- 25/1074810389(1) dated 21.03.2025 issued by the respondent under Section 156 of the Act vide Annexure- F. c) Issue a Writ of Certiorari or a writ in the nature of Certiorari to quash the consequent penalty notice bearing No.ITBA/PNL/S/270A/2024- - 3 - NC: 2025:KHC:16247 WP No. 11812 of 2025 25/1074810241(1) dated 21.03.2024 issued under Section 274 read with Section 270A of the Act vide Annexure-G. d) Issue a writ of Mandamus or a direction in the nature of mandamus directing the respondent to afford reasonable opportunity of hearing including personal hearing to petitioner to furnish replies and explanation pursuant to issue of show notice bearing DIN:ITBA/AST/F/143(3) (SCN) 20/24-25/1074227436(1) dated 08.03.2025 under Section 143(3) of the Act vide Annexure-C and pass assessment order de novo after considering the replies and evidence filed in accordance with law and e) Issue any other writ or directing as this Hon'ble Court deems fit under the circumstances of the case and in the interest of justice. 2. Heard learned counsel for the petitioner and learned counsels for the respondent and perused the material on record. 3. A perusal of material on record will indicate that by way of reply to the notice under Section 143(2) of the Income Tax Act, 1961 dated 19.06.2024 and notice under Section 142(1) of the Income Tax Act, 1961 dated 14.08.2024, the petitioner submitting replies dated 29.08.2024 and 17.02.2025 pursuant to which the - 4 - NC: 2025:KHC:16247 WP No. 11812 of 2025 respondent issued a show cause notice dated 08.03.2025 to which also the petitioner submitted a detailed replies along with documents dated 11.03.2025 and further requested for personal hearing through video conference. However, without considering the replies submitted by the petitioner nor providing an opportunity of personal hearing, the respondent proceeded to pass impugned assessment order at Annexure-E dated 21.03.2025 followed by impugned notices etc., which are assailed in the present petition. 4. In view of the aforesaid facts and circumstances and in particular the non-consideration of the detailed replies and documents submitted by the petitioner coupled with denial of opportunity of personal hearing to the petitioner, I am of the considered view that the impugned assessment order is violating of principles of natural justice and the same deserves to be set aside the matter remitted back to the respondent for reconsideration a fresh in accordance with law. 5. In the result the following: ORDER (i) The petition is allowed. (ii) The impugned assessment order dated 21.03.2025 at Annexure-E, demand notice dated - 5 - NC: 2025:KHC:16247 WP No. 11812 of 2025 21.03.2025 at Annexure-F and penalty notice dated 21.03.2025 at Annexure-G are hereby set aside. (iii) The matter is remitted back to the stage of the petitioner submitting reply to the show cause notice under Section 143(3) of Income Tax Act at Annexure-C dated 08.03.2025. (iv) Liberty is reserved in favour of the petitioner to file additional pleadings, replies, documents etc., to the show cause notice at Annexure-C which shall be considered by respondent, who shall provide sufficient and reasonable opportunity to the petitioner and give him personal hearing and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 1 Sl No.: 14