- 1 - HC-KAR NC: 2025:KHC:19259 WP No. 21478 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 21478 OF 2021 (T-IT) BETWEEN: SHRI MANGALAJYOTHI VIVIDHODDESHA SAHAKARA SANGHA NIYAMITHA 3W3 310/3, EDEN PARADISE BATTAGUDDA BEJAI MANGALURU 575004 RERPESENTED BY ITS C.E.O MR. UDAY R AGE 31 YEARS …PETITIONER (BY SRI. MAHESH R UPPIN.,ADVOCATE) AND: 1. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI 110001 2. INCOME TAX OFFICER WARD-1(3) AAYAKAR BHAVAN ATTAVARA MANGALURU 575001 …RESPONDENTS (BY SRI. RAVI RAJ Y V., A/W SRI. M. DILIP, ADVOCATES) Digitally signed by VANAMALA N Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:19259 WP No. 21478 of 2021 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DT 07.09.2021 ISSUED BY THE R1 MARKED AS ANNEXURE-G; QUASH THE DEMAND NOTICE DT 07.09.2021 ISSUED BY THE R1 MARKED AS ANNEXURE- HGRANT AN INTERIM ORDER TO STAY THE DEMAND NOTICE DT 07.09.2021 ISSUED BY THE R1 MARKED AS ANNEXURE-H. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner is aggrieved by the Assessment Order dated 07.09.2021 passed by the first respondent [as per Annexure - G], and the consequential Demand Notice also dated 07.09.2021 issued by the first respondent [as per Annexure - H]. The first respondent has concluded the impugned Assessment Order essentially in the light of the following observation: "Further show cause notice dated 13.08.2021 was issued to the assessee - 3 - HC-KAR NC: 2025:KHC:19259 WP No. 21478 of 2021 where in assessee was requested to submit the explanation/clarification regarding the same, however no reply in this regards was received till date." Mr. Mahesh R. Uppin, the learned counsel for the petitioner, submits that the petitioner was issued with the Show Cause Notice dated 13.08.2021 [Annexure - E] after the Income Tax Appellate Tribunal's order dated 26.08.2019 remitting the proceedings to the Assessing Officer. The first respondent, in issuing the Show Cause Notice dated 13.08.2021, has allowed only seven days, including two intervening weekends to show cause. The petitioner did not know about the notice until 25.08.2021, but on the very next day has filed reply under acknowledgment, and notwithstanding the same, the first respondent has observed as aforesaid. This Court, in the circumstances and the undisputable position being that the Assessment - 4 - HC-KAR NC: 2025:KHC:19259 WP No. 21478 of 2021 Order is notwithstanding a reply though belated, is of the considered view that there must be limited interference on the ground of lack of opportunity, restoring the proceedings to the first respondent to consider the petitioner's cause to the notice and proceed further in accordance with law. The petition stands allowed accordingly, and the petitioner is called upon to file a certified copy of this order with the first respondent within four [4] weeks from the date of receipt of a copy of this order. It is needless to observe that it would be open to the first respondent to provide an opportunity to the petitioner to file further response if such response is not filed along with a certified copy of this order. SD/- (B M SHYAM PRASAD) JUDGE RB