- 1 - NC: 2025:KHC:6444 WP No. 36532 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO.36532 OF 2024 (T-IT) BETWEEN: KARNATAKA STATE BAR COUNCIL CONSTITUED UNDER SECTION 3 OF THE ADVOCATES ACT 1961 REPTD. BY ITS I/C SECRETARY SMT. PADMAVATHI G D/O LATE GOVINDA V KARNATAKA STATE BAR COUNCIL OLD ELECTION COMMISSION BUILDING BANGALORE - 560 001. …PETITIONER (BY SRI. MADHUSUDHAN U.A., ADVOCATE) AND: 1. ASSESSMENT UNIT, INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR E-RAMP, JAWARLAL NEHRU STADIUM DELHI - 110 003. Digitally signed by KAVYA R Location: High Court of Karnataka - 2 - NC: 2025:KHC:6444 WP No. 36532 of 2024 2. THE INCOME TAX OFFICER WARD 1(2)(1), BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU - 560 095 3. TEH PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU, BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE FOR R1 TO R3) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 19.03.2024 PASSED UNDER SECTION 147 R.W.S 144 R.W.S 144B OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.1 BEARING DIN NO. ITBA/AST/S/147/2023- 24/1062903862(1) HEREIN MARKED AS ANNEXURE - A1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT - 3 - NC: 2025:KHC:6444 WP No. 36532 of 2024 ORAL ORDER Though the matter is listed for Preliminary Hearing, with the consent of both the learned counsel for the parties, the same is taken up for final disposal. 2. Heard Sri. Madhusudhan.U.A., learned counsel for the petitioner and Sri. M.Dilip, learned counsel for respondent Nos.1 to 3. Perused the writ petition papers. 3. Learned counsel for the petitioner is before this Court under Article 226 of the Constitution of India, questioning the Assessment Order passed under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961 (for short '1961 Act') and consequent orders including Demand Notices and Penalty Orders. It is submitted that the petitioner is exempted from income tax. It is further submitted that Notices issued under Section 148A(b) as well as Section 142(1) of 1961 Act are not served on the petitioner and as the Notices are not served, the petitioner was not in a position to file objections and participate in the proceedings. Learned counsel further submits that the orders under challenge are ex-parte orders. Therefore, learned counsel for the petitioner would pray for an - 4 - NC: 2025:KHC:6444 WP No. 36532 of 2024 opportunity to the petitioner to file objections and participate in the proceedings. 4. On the other hand, learned counsel Sri. Dilip.M., would submit that the petitioner has received Notices and has failed to file objections. However, he admits that orders under challenge are ex-parte orders. In the said factual situation, learned counsel would pray for passing appropriate order. 5. In the peculiar facts and circumstances of the case, taking note of the fact that the impugned orders under challenge are ex-parte orders and as the substantial right of the petitioner is involved, I deem it appropriate to provide an opportunity to the petitioner to file objection and participate in the proceedings subsequent to Notice under Section 148A(b) of the 1961 Act. Moreover, petitioner claims that income of the petitioner is exempt under Section 10(23A) of 1961 Act, which needs consideration. 6. In the above circumstance, the following: ORDER (a) Writ petition is allowed; - 5 - NC: 2025:KHC:6444 WP No. 36532 of 2024 (b) Annexure-A1 bearing DIN No.ITBA/AST/S/147/2023- 24/1062903862(1); Annexure-A2 bearing DIN & Document No.ITBA/AST/S/719/2023- 24/1062904214(1); Annexure-A3 bearing DIN & Notice No.ITBA/AST/S/156/2023- 24/1062904132(1) dated 19.03.2024 are quashed; (c) Annexure-A4 bearing DIN No.ITBA/PNL/F/272A(1)(d)/2024- 25/1067813798(1); Annexure-A5 bearing DIN No.ITBA/PNL/S/272A(1)(d)_FL/2023- 24/1062902557(1); Annexure-A6 bearing DIN & Notice No.ITBA/PNL/S/156/2024- 25/1067810633(1) dated 21.08.2024 are quashed; (d) Annexure-A7 bearing DIN No.ITBA/PNL/F/271AAC(1)/2024- 25/1068580243(1); Annexure-A8 bearing - 6 - NC: 2025:KHC:6444 WP No. 36532 of 2024 DIN & Order No.ITBA/PNL/S/271AAC(1)/2023- 24/1062904383(1); Annexure-A9 bearing DIN & Notice No.ITBA/PNL/S/156/2024- 25/1068573022(1) dated 11.09.2024 are quashed; (e) Annexure-A10 bearing DIN No.ITBA/PNL/F/270A/2024- 25/1068851625(1); Annexure-A11 bearing DIN & Order No.ITBA/PNL/S/270A/2023- 24/1062904437(1); Annexure-A12 bearing DIN & Notice No.ITBA/PNL/S/156/2024- 25/1068798228(1) dated 18.09.2024 are quashed; (f) Annexure-B2 bearing DIN & Notice No.ITBA/AST/F/148A/2022- 23/1050146920(1) dated 27.02.2023; Annexure-B3 bearing DIN No.ITBA/AST/S/118/2022- 23/1050131016(1) dated 25.02.2023; - 7 - NC: 2025:KHC:6444 WP No. 36532 of 2024 Annexure-B4 bearing DIN & Notice No.ITBA/AST/S/148_1/2022- 23/1050482531(1) dated 07.03.2023 are quashed; (g) The matter is remitted back to the stage of filing of objection to Notice issued under Section 148A(b) of the 1961 Act. (h) Four weeks time granted to file objections. Thereafter, respondent No.2 is directed to proceed further in accordance with law. Sd/- (S.G.PANDIT) JUDGE SMJ List No.: 1 Sl No.: 45