- 1 - HC-KAR NC: 2025:KHC:47366 WP No. 11770 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11770 OF 2022 (T-IT) BETWEEN: M/S WESTERN HILLS RESORTS PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 REP. BY ITS DIRECTOR SRI RAJEEV URS DEVARAJ S/O SRI DEVARAJ URS B. C., AGED ABOUT 50 YEARS NO.435, K R S ROAD METAGALI, MYSURU – 570 016 PAN-AAACW7776N …PETITIONER (BY SRI. ANNAMALAI S., AND SRI. M. LAVA, ADVOCATES) AND: 1. 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, JAWARLAL NEHRU STADIUM DELHI – 110 003 2. THE INCOME TAX OFFICER WARD-1(2)(1), MYSURU CENTRAL BUILDING 22/16, CENTRAL GOVT. HOUSE ROAD, NAZARABAD, MYSURU – 570 010 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSITUTION OF INDIA, PRAYING TO QUASH THE ASSESSMENT Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47366 WP No. 11770 of 2022 ORDER UNDER SECTION 147 RWS 144B OF THE ACT DTD.16.3.2022 BEARING NO.DIN ITBA/AST/S/147/2021-22/1041335998(1) ISSUED BY THE R-1 FOR THE ASSESSMENT YEAR 105-16 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.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order under section 147 rws 144B of the Act dated 16.03.2022 bearing DIN ITBA/AST/S/147/2021-22/1041335998(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A1. it) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Computation sheet dated 16.03.2022 bearing DIN and Document No. ITBA/AST/S/116/2021-22/1041336038(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A2. iii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice of demand issued under section 156 of the Income-tax Act, 1961 dated 16.03.2022 bearing DIN and Notice No. ITBA/AST/S/156/2021-22/1041336163(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure-АЗ. - 3 - HC-KAR NC: 2025:KHC:47366 WP No. 11770 of 2022 iv) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the penalty notice u/s 274 read with section 271(1)(c) of the Act dated 16.03.2022 bearing DIN No.ITBA/PNL/S/271(1)(c)/2021-22/1041336 050(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure- A4. v) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the notice u/s 148 of the Act dated 27.03.2021 bearing DIN and Notice No. ITBA/AST/S/148/2020-21/1031827777(1) issued by the Respondent No.2 for the assessment year 2015-16 herein marked as Annexure-B. vi) 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 both parties and learned counsel for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the petitioner filing its returns for the assessment year 2015-16, the respondent issued various notices to the petitioner under Section 148, 143(2) and 142(1) of the Income Tax Act, including the show-cause notice at Annexure-S dated 11.03.2022 under Section 143 of the Income Tax Act calling upon the petitioner to file reply on or before 15.03.2022, which is less than the - 4 - HC-KAR NC: 2025:KHC:47366 WP No. 11770 of 2022 prescribed period of 7 days as per the Standard Operating Procedure (SOP). The petitioner having not submitted reply to the said show cause notice, is before this Court by way of the present petition challenging the impugned endorsement, order and consequent notice etc. 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 show cause notice at Annexure-S dated 11.03.2022 will indicate that the period stipulated therein is four days, which is less than the prescribed period of 7 days as per the SOP and as such, I deem it just and appropriate to set aside the impugned proceedings and remit the matter back to the respondent for reconsideration afresh to submit reply and in accordance with law. 6. In the result, I pass the following: ORDER (i) The petition is allowed. - 5 - HC-KAR NC: 2025:KHC:47366 WP No. 11770 of 2022 (ii) The impugned assessment order, computation sheet, demand notice, penalty notice and notice, all dated 16.03.2022 at Annexures-A1 to A4 are hereby set aside. (iii) The matter is remitted back to respondent No.1 to the stage of the petitioner submitting reply to the show cause notice dated 11.03.2022 at Annexure-S and proceed further, in accordance with law. (iv) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 3