- 1 - NC: 2025:KHC:14241 RP No. 625 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 REVIEW PETITION NO. 625 OF 2024 BETWEEN: 1. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE NO. 412-413, 1ST FLOOR OPP. METRO PILLAR NO. 793 DWARAKA MOR, NEW DELHI-110 059. 2. INCOME TAX OFFICER WARD-6 (3) (1) BMTC BUILDING, 80 FEET ROAD KORAMANGALA, BENGALURU-560 095. 3. PRINCIPAL COMMISSIONER OF INCOME TAX -6 BMTC BUILDING, 80N FEET ROAD KORAMANGALA, BENGLAURU-560 095. …PETITIONERS (BY SRI. SANMATHI .E.I, ADVOCATE) AND: 1. 1(A) ESTATE OF THE DECEASED BACHAPPA VENKATESH REP BY HIS LRS SMT. MUNIRATHNAMMA W/O LATE B. VENKATESH AGED ABOUT 65 YEARS 1(B) SRI. AMARESH .V S/O LATE B. VENKATESH Digitally signed by NAGARAJA B M Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:14241 RP No. 625 of 2024 AGED ABOUT 46 YEARS R1(A) AND R1(B) ARE R/A NO. 88 SRIRAMPURA JAKKUR POST BANGALORE-560 064. 1(C) SMT. BHANUKUMARI .V D/O LATE B. VENKATESH W/O SRINIVAS .B.K AGED ABOUT 42 YEARS R/A NO. 249, 2ND CROSS CAMBRIDGE LAYOUT BANGALORE-560 008. 2. SRI. PRASHANTH KUMAR .V S/O B. VENKATESH AGED ABOUT 42 YEARS R/A NO. 88, SRIRAMPURA JAKKUR POST BANGALORE-560 064. 3. SMT. REKHA .V D/O LATE B.C. VENKATESH W/O ABHISHEK .M THALAGUVARA AGED ABOUT 39 YEARS R/A NO. 6 AND 7 G 3RD FLOOR, 1ST MAIN ROAD VINAYAKA LAYOUT, PUTTENAHALLI YELACHANKA, BANGALORE-560 064. …RESPONDENTS (BY SRI. NAGHARISH, ADVOCATE) THIS RP IS FILED UNDER SECTION 47 RULE 1 AND 2 SECTION 151 OF CPC, PRAYING TO REVIEW THE JUDGMENT DATED 8.08.2024, PASSED BY THIS HONBLE COURT IN WP NO.325/2024. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR - 3 - NC: 2025:KHC:14241 RP No. 625 of 2024 ORAL ORDER Sri.Nagharish, learned counsel accepts notice for respondent. 2. This review petition by the review petitioners - the Revenue takes exception to the final order dated 08.08.2024 passed in W.P.No.325/2024, which was disposed off by this Court. The operative portion of the said order reads as under; "a. The petition is allowed. b. The impugned Assessment Order dated 06.03.2023 (Annexure-D) and the Penalty Order dated 25.09.2023 (Annexure-E4) are hereby quashed. c. The matter is remitted back to the respondent No.1 for reconsideration afresh in accordance with law. d. The respondent No.1 is directed to notify/intimate the petitioners and the respondent Nos.4 and 5 and pass appropriate orders after proving sufficient and reasonable opportunity to them in accordance with law. - 4 - NC: 2025:KHC:14241 RP No. 625 of 2024 e. Liberty is reserved in favour of the petitioners and respondent Nos.4 and 5 to file their reply, pleadings, documents etc., which shall be considered by respondent No.1,who shall proceed further in accordance with law." 3. Learned counsel for the petitioners - the Revenue submits that the aforesaid operative portion of the final order may be clarified by directing that the proceedings shall be continued from the stage of the respondents - writ petitioners by filing reply to the notice dated 04.11.2022 issued under Section 142(1) by the petitioners and to proceed further in accordance with law. 4. Learned counsel for the respondents - writ petitioners submits that he has no objection for the final order dated 08.08.2024 to be clarified/modified by directing that after remand, the proceedings shall continue from the stage of the respondents - writ petitioners submitting reply to the notice dated 04.11.2022 issued under Section 142(1) and to proceed further in accordance with law. - 5 - NC: 2025:KHC:14241 RP No. 625 of 2024 5. In view of the aforesaid facts and circumstances and joint submission made by both sides, the final order dated 08.08.2024 passed in W.P.No.325/2024 is hereby clarified/modified by directing that the matter shall stand remitted back to the review petitioners - the Revenue to continue the proceedings from the stage of the respondents - writ petitioners by filing the reply to the notice dated 04.11.2022 under Section 142(1) of the Income Tax Act and to proceed further in accordance with law. Subject to the aforesaid modification/clarification to the final order dated 08.08.2024 passed in W.P.No.325/2024, the present review petition stands disposed off. Sd/- (S.R.KRISHNA KUMAR) JUDGE NBM List No.: 1 Sl No.: 41