- 1 - HC-KAR NC: 2025:KHC:49477 WP No. 23280 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 23280 OF 2022 (T-IT) BETWEEN: HUCHAPPA GOWDA BASAVARAIAPPA S/O H. G. CHANNABASAPPA, AGED 80 YEARS, CONTRACTOR, BASAVESHWARNAGARA, SHIVAMOGGA – 577 201 …PETITIONER (BY SRI. KASHINATH KALMATH, FOR SRI. R. RAMA MURTHY, ADVOCATES) AND: THE ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI – 110 001 …RESPONDENT (BY SRI. E.I. SANMATHI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER OF ASSESSMENT DATED 26.09.2022 PASSED U/S 144 R.W.S 144B OF THE ACT DIN AND NOTICE NO.ITBA/AST/S/156/2022- 23/104595743(1) (ANNEXURE-D) TO THE WRIT PETITION. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49477 WP No. 23280 of 2022 ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “A. The petitioner humbly pray that this Hon’ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order of assessment dated 26.09.2022 passed u/s 144 r.w.s. 144B of the Act & Notice No.ITBA/AST/S/156/2022- 23/1045959743(1) (Annexure-D) to this Writ Petition, in the interest of justice; B. This Hon’ble Court may be pleased to issue such other Writ or Writs as this Hon’ble Court deem it fit in the Petitioner’s case in the interest of justice.” 2. Heard learned counsel for the parties and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that pursuant to issuance of show-cause notice dated 16.03.2022, the petitioner filed replies dated 19.03.2022 and 25.03.2022. Thereafter, the respondent issued notice under Section 142(1) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 16.09.2022 and the same was received by petitioner and the petitioner sought for time to file reply - 3 - HC-KAR NC: 2025:KHC:49477 WP No. 23280 of 2022 to the said notice and was not able to file the reply since the e- portal was closed. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 142(1) 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. Per contra, learned counsel for the respondent 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 142(1) notice dated 16.09.2022. 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 142(1) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner - 4 - HC-KAR NC: 2025:KHC:49477 WP No. 23280 of 2022 would submit reply along with documents, I deem it just and appropriate to set aside the impugned order at Annexure-D dated 26.09.2022 and remit the matter back to the respondent for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 142(1) notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned Assessment Order dated 26.09.2022 at Annexure-D, passed by the respondent, is hereby set aside. (iii) The Matter is remitted back to the respondent for reconsideration afresh, in accordance with law, from the stage of submitting of reply to the notice under Section 142(1) of the IT Act dated 16.09.2022. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 49