- 1 - NC: 2025:KHC:7758 WP No. 21708 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO.21708 OF 2024 (T-IT) BETWEEN: EWA KATARZYNA GIERC AGED ABOUT 54 YEARS, R/AT GRINNEKARRSVAGEN 20, 43656 HOVAS, SWEDEN …PETITIONER (BY SRI. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(3)(1) NO.59, HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 3, NO.59, HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032. …RESPONDENTS (BY SRI. THIRUMALESH M., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED. 23.03.2024 BEARING NO. ITBA/AST/S/147/2023-24/1063282667(1) (ANNEXURE-J) PASSED BY THE R-1 UNDER SECTION 147 READ Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:7758 WP No. 21708 of 2024 WITH SECTION 144 READ WITH SECTION 144B OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 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.G.PANDIT ORAL ORDER Heard Smt.Tanmayee Rajkumar, learned counsel for the petitioner and Sri. Thirumalesh.M., learned counsel for the respondents-Revenue. 2. Learned counsel for the petitioner would submit that the petitioner is before this Court under Article 226 of the Constitution of India, questioning the order passed under Section 148A(d) and Notice under Section 148A(b) of the Income Tax Act, 1961 (for short ‘1961 Act’) and consequential further proceedings. 3. Learned counsel for the petitioner would contend that the petitioner is foreign national and Notice under Section 148A(b) of 1961 Act is not communicated to the petitioner either through e-mail or by any other mode. Learned counsel would further submit that Notice is uploaded on the portal of the Income Tax Department but the petitioner, who is foreign national was not in a position to verify the same. Since the - 3 - NC: 2025:KHC:7758 WP No. 21708 of 2024 petitioner had no opportunity to reply to Notice under Section 148A(b) of 1961 Act as well as to participate in the further proceedings, learned counsel prays for an opportunity to the petitioner to file objection and to participate in the proceedings. 4. Per contra, learned counsel Sri. Thirumalesh for the respondents-Revenue is not in a position to submit as to whether Notices were sent to the petitioner through e-mail or whether individual Notices were addressed to the petitioner. But, he submits that Notices were uploaded on departmental portal. 5. Having heard the learned counsel for the parties and on perusal of the entire writ petition papers, I am of the view that the petitioner ought to be given an opportunity to file objection and to participate in the further proceedings. 6. Admittedly, the petitioner is a resident of Sweden and non-resident for the purpose of the Act. The dispute relates to Assessment Year, 2019-20. A perusal of the Notice issued under Section 148A(b) of 1961 Act dated 10.02.2023 and further Notices, it is seen that the same were uploaded only on the Income Tax Department Portal. It does not appear to have been sent to the petitioner through e-mail. As the petitioner - 4 - NC: 2025:KHC:7758 WP No. 21708 of 2024 was not served with Notice issued under Section 148A(b) of 1961 Act, I deem it appropriate to set aside further proceedings and to proceed to provide an opportunity to the petitioner to file objection to the Notice issued under Section 148A(b) of 1961 Act and thereafter to proceed further in accordance with law. Hence, the following: ORDER (a) Writ petition stands disposed off; (b) Annexure-J, Order bearing No.ITBA/AST/S/147/2023- 24/1063282667(1) dated 23.03.2024 is quashed; (c) Annexure-K, Demand Notice bearing No.ITBA/AST/S/156/2023-24/1063282753(1) dated 23.03.2024 is quashed; (d) Annexure-L, Penalty Notice bearing No.ITBA/PNL/S/270A/2023-24/1063282793(1) dated 23.03.2024 is quashed; (e) Annexure-M, Penalty Notice bearing No.ITBA/PNL/S/272A(1)(d)_FL/2023- 24/1063282113(1) dated 23.03.2024 is quashed; (f) Annexure-P, Penalty Order bearing No. ITBA/PNL/F/272A(1)(d)/2024-25/1067365834(1) dated 06.08.2024 is quashed; - 5 - NC: 2025:KHC:7758 WP No. 21708 of 2024 (g) Annexure-Q, Demand Notice bearing No. ITBA/PNL/S/156/2024-25/1067365151(1) dated 06.08.2024 is quashed; (h) Annexure-G, Order bearing No. ITBA/AST/F/148A/2022-23/1050435888(1) dated 06.03.2023 is quashed; (i) Annexure-H, Order bearing No. ITBA/AST/S/148_1/2022-23/1050436260(1) dated 06.03.2023 is quashed; (j) Six weeks time granted to file objection to Notice issued under Section 148A(b) of 1961 Act at Annexure-F and thereafter, the respondents shall proceed further in accordance with law. SD/- (S.G.PANDIT) JUDGE SMJ List No.: 1 Sl No.: 19