- 1 - HC-KAR NC: 2025:KHC:43166 WP No. 32088 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 32088 OF 2025 (T-RES) BETWEEN: MR MOHAMMED SUHAIL AHAMED S/O. MOHAMMED YAKOOB, AGED ABOUT 43 YEARS, R/O. 2435, KANTHARAJ URS PARK ROAD, LASHKAR MOHALLA, MYSURU-570 001. (ADDRESS AS SHOWN IN THE NOTICES) R/O. NO. 9, A, NEAR LIC CIRCLE, BANNIMANTAPA EXTENSION, MYSURU – 570 015) …PETITIONER (BY SRI. BHARATH KUMAR V, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY ITS PRL. SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1) AND TPS MYSORE, HAVING OFFICE AT ROOM NO. 113, FIRST FLOOR, AYAKAR BHAVAN, REAC, MYSORE -570 008. …RESPONDENTS (BY SRI. M. THIRUMALESH, AND SRI. M. DILIP, ADVOCATES) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43166 WP No. 32088 of 2025 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT ORDER OR DIRECTION IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT QUASHING THE ORDER DATED 15.03.2023 IN DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1050807432(1)PASSED BY THE RESPONDENT NO. 2 UNDER SECTION 148A(D) OF THE INCOME TAX ACT, 1961 (ANNEXURE A). THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs: “ a. Issue a writ order or direction in the nature of certiorari or any other appropriate writ quashing the order dated 15.03.2023 in DIN & Notice No. ITBA/AST/F/148A/2022-23/1050807432(1) passed by the No. 2 under Section 148A(d) of the Income Tax Act, 1961 (Annexure A). b. Issue a writ order of direction in the nature of certiorari or any other appropriate writ, quashing the notice dated 15.03.2023 bearing ITBA/AST/S/148_1/2022-23 /1050807681(1) issued by the Respondent No. 2 under Section 148 of the Income Tax Act, 1961 (Annexure B). c. Issue a writ order of direction in the nature of certiorari or any other appropriate writ, quashing the order dated 14.02.2024 bearing DIN No. ITBA/AST/S/147/202324/1060912582(1)passed by the - 3 - HC-KAR NC: 2025:KHC:43166 WP No. 32088 of 2025 faceless / assessment unit maintained by the Respondent No. 2 (Annexure C). d. Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter.” 2. Heard learned counsel for the parties and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the notice issued by the respondents under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 30.01.2023 was received by petitioner and could not file reply/ documents to the same as well as all the further notices and contest the proceedings. 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 and respondents may be directed to proceed further in accordance with law. - 4 - HC-KAR NC: 2025:KHC:43166 WP No. 32088 of 2025 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 order at Annexure – A dated 15.03.2023 passed under 148A(d) of the Income Tax Act as well as order at Annexure – C dated 14.02.2024 and subsequent notices / orders, etc., and remit the matter back to respondent No.2 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. - 5 - HC-KAR NC: 2025:KHC:43166 WP No. 32088 of 2025 6. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned notices / orders at Annexures A, B and C are hereby set aside. (iii) Matter is remitted back to respondent No.2 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 I.T Act dated 30.01.2023. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the 2nd respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.