- 1 - HC-KAR NC: 2025:KHC:41594 WP No. 11717 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.11717 OF 2025 (T-IT) BETWEEN: M/S SHRESHTA INFRA PROJECTS PRIVATE LIMITED REGD. UNDER THE COMPANYIES ACT, 1956, NO.2/4, RICHMOND TOWN, LANGFORD GARDEN, BENGALURU – 560 025. REP. BY ITS DIRECTOR, SHRI NISCHAY JAYESHANKAR, AGED ABOUT 40 YEARS NO.2/4, RICHMOND TOWN, LANGFORD GARDEN, BENGALURU – 560 025. …PETITIONER (BY SMT. LOCHANA S. FOR SRI. RAVI SHANKAR S.V., ADVOCATES) AND: 1. THE ASSESSMENT UNIT THE NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110 003, 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE – 6(1) (1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NAFAC), 4TH FLOOR, MAYUR BHAWAN, CONNAUGHT CIRCUS, NEW DELHI – 110 001. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41594 WP No. 11717 of 2025 4. THE DIRECTOR GENERAL OF INCOME TAX (SYSTEMS), GROUND FLOOR, ARA CENTRE, E-2, JHANDEWALAN EXTENSION, NEW DELHI – 110 055. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE PRAYING TO QUASH THE ASSESSMENT ORDER DTD. 23.03.2025 PASSED UNDER SECTION 143(3) R.W.S. 144B OF THE ACT FOR THE AY 2023-24 BY THE R-1 BEARING DIN ITBA/AST/S/143(3)/2024- 25/1074891116(1) HEREIN MARKED AS ANNX-A AND ETC. 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 the following reliefs: “(a) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 23.03.2025 passed under Section 143(3) r.w.s 144B of the Act for the AY 2023-24 by the Respondent No.1 bearing DIN ITBA/AST/S/143(3)/2024-25/1074891116(1) herein marked as Annexure-A (b) Issue a writ of certiorari or direction in the nature of writ of certiorari quashing the computation sheet dated 23.03.2025 issued for the AY 2023-24 by the Respondent No.1 bearing DIN ITBA/AST/S/623/2024 25/1074891122(1) herein marked as Annexure-A1 (c) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated - 3 - HC-KAR NC: 2025:KHC:41594 WP No. 11717 of 2025 23.03.2025 issued under Section 156 of the Act for the AY 2023-24 by the Respondent No.1 bearing DIN ITBA/AST/S/156/2024-25/1074891127(1) marked as Annexure - A2. (d) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the consequential penalty notice dated 23.03.2025 issued under section 270A of the Act for the AY 2022-23 by the Respondent No.1 bearing DIN ITBA/PNL/S/270A/2024-25/1074891125(1) herein marked as Annexure - A3. (e) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the impugned proceedings initiated by the respondents, the petitioner having filed detailed reply along with supporting documents on 14.02.2025 and sought for an opportunity of personal hearing, which was intimated at 10.39 A.M. on 18.02.2025 scheduling personal hearing in 21 minutes after the intimation was delivered to the petitioner. It is the grievance of the petitioner that due to lack / want of sufficient time, the petitioner was not able to - 4 - HC-KAR NC: 2025:KHC:41594 WP No. 11717 of 2025 participate in the personal hearing, which culminated in the impugned order and consequently, the computation sheet and the demand notice, etc., are assailed in the present petition. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 5. As rightly contended by learned counsel for the petitioner, the respondents intimated the petitioner to appear for personal hearing at 11 A.M. on 18.02.2025 and the said intimation having been delivery to the petitioner at 10.39 A.M. on 18.02.2025, the petitioner was clearly not in a position to avail the opportunity granted for personal hearing due to want / lack of sufficient time and consequently, the impugned order without providing sufficient and reasonable opportunity to the petitioner and without providing personal hearing to the petitioner deserves to be set aside and matter remitted back for reconsideration afresh, in accordance with law. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. - 5 - HC-KAR NC: 2025:KHC:41594 WP No. 11717 of 2025 (ii) The impugned orders / notices / Computation Sheet at Annexures – A, A1, A2 and A3 all dated 23.03.2025 passed / issued by 1st respondent is hereby set aside. (iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 08.02.2025. (iv) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 1st respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 4