- 1 - NC: 2025:KHC:14317 WP No. 21332 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.21332 OF 2024 (T-IT) BETWEEN: MENASA RAJEGOWDA MANJEGOWDA S/O B. RAJEGOWDA, AGED ABOUT 41 YEARS, R/AT 86/2, VALAGERE MENAS VILLAGE, VALAGERE MENASA POST, K.R.PET TALUK, MANDYA – 571 426 …PETITIONER (BY SRI. MALLAHA RAO K., ADVOCATE) AND: 1. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, QUEEN’S ROAD, SAMPANGIRAMANAGAR, BENGALURU – 560 001. 2. INCOME TAX OFFICER / ASSESSING OFFICER INCOME TAX OFFICE, CAUVERY PARK ROAD, MANDYA – 571 401. 3. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, INSIDE JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110 001 …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:14317 WP No. 21332 of 2024 EX-PARTE ORDER ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER VIDE DIN NO.ITBA/AST/S/147/2023-24/1060918026(1) DATED 14.02.2024, U/S.147 R/W 144, R/W 144B OF THE IT ACT, ALONG WITH DEMAND NOTICE VIDE DIN NO.ITBA/AST/S/156/2023- 24/1060918053(1) DATED 14.02.2024 FOR THE AY 2015-16 VIDE ANNEXURES-E AND F AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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 Writ of Certiorari or in the like nature of Certiorari quashing the ex parte order issued by the 3rd respondent to the petitioner vide DIN No.ITBA/AST/S/147/2023-24/1060918026(1) dated 14.02.2024 u/s 147 r/w 144 r/w 144B of the IT Act, along with demand notice vide DIN No.ITBA/AST/S/156/2023- 24/1060918053(1) dated 14.02.2024 for the AY 2015-16 vide Annexure-E and F; (ii) Issue Writ of Prohibition, not to proceed further steps or measures or any such kind of initiatives pertaining to recovery(s) over the impugned demand made thereof; directing the respondent authorities to refrain from further coercive steps, in any manner of whatsoever in nature, in accordance to ex-parte order issued by the 3rd respondent to the petitioner vide DIN No.ITBA/AST/S/147/2023- 24/1060918026(1) dated 14.02.2024, u/s 147 R/w 144, R/w 144B of the IT Act, along with demand notice vide DIN - 3 - NC: 2025:KHC:14317 WP No. 21332 of 2024 No.ITBA/AST/S/156/2023-24/1060918053(1) dated 14.02.2024 for the AY 2015-16 vide Annexure-E and F. (iii) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of this case, 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 the petitioner and he was not aware of the notice and consequently, petitioner could not submit his 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 - 4 - NC: 2025:KHC:14317 WP No. 21332 of 2024 and respondents may be directed to proceed further in accordance with law. 4. 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 – B dated 29.04.2022 passed under Section 148A(d) of the Income Tax Act, the order at Annexure – E dated 14.02.2024 passed under Section 147 r.w.s. 144 r.w.s. 144B 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 - 5 - NC: 2025:KHC:14317 WP No. 21332 of 2024 petitioner to Section 148A(b) notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned notice / orders at Annexures – B, E and F 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 – A dated 15.03.2022. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV; List No.: 1 Sl No.: 76