- 1 - NC: 2025:KHC:11895 WP No. 16069 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 16069 OF 2024 (T-IT) BETWEEN: SUDHA SHIVARAME GOWDA AGED ABOUT 59 YEARS, NO. 42, SUDHA MANSION, 1ST CROSS, 7TH MAIN, BANAGIRI HILL, BSK 3RD STAGE, BANGALORE-560085. …PETITIONER (BY SRI. RAVI SHANKAR S V, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 3(3)(1) BANGALORE-560032. 2. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE ROOM NO. 401, 2ND FLOOR, E RAMP JAWAHARLAL NEHRU STADIUM, DELHI-110003. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX THE OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, C R BUILDING, BANGALORE-560001. …RESPONDENTS (BY SRI. M THIRUMALESH., ADVOCATE) Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:11895 WP No. 16069 of 2024 THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE UNDER SECTION 148A(B) OF THE ACT, DATED 22/02/2023 BEARING DIN NO.ITBA/AST/F/148A(SCN)/2022-23/1050001478(1), ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE – A 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 1. In this petition, the petitioner is seeking the following reliefs: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act, dated 22/02/2023 bearing DIN No.ITBA/AST/F/148A(SCN)/2022- 23/1050001478(1), issued by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 148A(d) of the Act, dated 21/03/2023, bearing DIN No.ITBA/AST/F/148A/2022- 23/1051045461(1) issued by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure - A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act dated 21/03/2023 bearing DIN No. ITBA/AST/S/148_1/2022- 23/1051045702(1) issued by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure - A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 147 r.w.s 144, 144B dated 27/01/2024 bearing DIN No.ITBA/AST/S/147/2023- 24/1060170148(1) issued by the Respondent No. 2 for the assessment year 2016-17 herein marked as Annexure - A3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice under Section 274 r.w.s 271(1)(b) of )of the Act dated 27/01/2024 No. bearing DIN - 3 - NC: 2025:KHC:11895 WP No. 16069 of 2024 ITBA/PNL/F/271(1)(b)/2023-24/1060170170(1), issued by the Respondent No.2 for the assessment year 2016-17 herein marked as Annexure - A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice under Section 274 r.w.s 271(1)(c) of the Act dated 27/01/2024 bearing DIN No. ITBA/PNL/S/271(1)(C)/2023-24/1060170171(1), issued by the Respondent No.2 for the assessment year 2016-17 herein marked as Annexure - A5. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice under Section 274 r.w.s 271F of the Act dated 27/01/2024 bearing DIN No. ITBA/PNL/S/271F/2023-24/1060170172(1), issued by the Respondent No.2 for the assessment year 2016-17 herein marked as Annexure - A6. viii) And pass such other orders as the 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 148 of the Income Tax Act, 1961 (for short, ‘IT Act’), was not received by the petitioner and she was not aware of the notice and consequently, the petitioner could not file her return to the said notice. It is submitted that the inability and omission on the part of the petitioner to file her return was due to bonafide reasons, unavoidable circumstances and sufficient cause - 4 - NC: 2025:KHC:11895 WP No. 16069 of 2024 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. 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 the petitioner has not filed her return to Section 148 notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that her inability and omission to file return to Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, the petitioner would file return to the said notice, I deem it just and appropriate to set aside the impugned order at Annexure – A3 dated 27.01.2024, passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act and subsequent notices/orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the - 5 - NC: 2025:KHC:11895 WP No. 16069 of 2024 stage of filing return by the petitioner to Section 148 notice and to proceed further in accordance with law. 6. In the result, the following: ORDER (i) The petition is hereby allowed. (ii) Impugned order at Annexure A3 is hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of filing return to the notice under Section 148 of the IT Act at Annexure – A2 dated 21.03.2023. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to respondent No.1, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BS List No.: 1 Sl No.: 4