- 1 - HC-KAR NC: 2025:KHC:46303 WP No. 34119 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 34119 OF 2025 (T-IT) BETWEEN: SRI SANDEEPKUMAR AGED ABOUT 39 YEARS, S/O RAMANNA, NO.144 CHANNEGOWDANA DODDI, MANDYA TALUQ MANDYA 571401. PAN FZVPS8887N …PETITIONER (BY SRI. RAVI SHANKAR S V., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 1 & TPS, MANDYA 571401. 2. NATIONAL FACELESS ASSESSMENT CENTRE, ADDITIONAL/ 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, DELHI 110003. 3. JOINT /ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 1, MYSORE, OFFICE OF THE JOINT / ADDITIONAL COMMISSIONER OF Digitally signed by JUANITA THEJESWINI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:46303 WP No. 34119 of 2025 INCOME TAX, RANGE 1, MYSORE- 570008. …RESPONDENTS (BY SRI. M. THIRUMALESH., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) QUASH THE NOTICE UNDER SECTION 148 OF THE ACT DATED 23/03/2021 BEARING DIN NO. ITBA/AST/S/148/2020-21/1031691258(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE – 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, petitioners seek for the following reliefs: i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act dated 23/03/2021 bearing DIN No. ITBA/AST/S/148/2020-21/1031691258(1) issued by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 147 r.w.s 144, 144B of the Act dated 22/02/2022 bearing DIN No.ITBA/AST/S/147/2021- 22/1041464646(1) passed by the Respondent No.2 - 3 - HC-KAR NC: 2025:KHC:46303 WP No. 34119 of 2025 for the assessment year 2016-17 herein marked as Annexure - A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the rectification order under Section 154 r.w.s 147 of the Act dated 18/08/2022 bearing DIN No.ITBA/REC/S/154_1/2022-23/1044827515(1) passed by the respondent No.1 for the assessment year 2016-17 herein marked as Annexure - A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under Section 271F dated 11/08/2022 bearing ITBA/PNL/F/271F/2022-23/1044646725(1) passed by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure -A3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under Section 271(1)(b) of the Act dated 17/08/2022 bearing DIN No.ITBA/PNL/F/271(1)(b)/2022- 23/1044737665(1) by the Respondent no.1 for the assessment year 2016-17 herein marked as Annexure - A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under Section 271(1)(c) of the Act dated 24/08/2022 - 4 - HC-KAR NC: 2025:KHC:46303 WP No. 34119 of 2025 bearing DIN No.ITBA/PNL/F/271(1)(c)/2022- 23/1044883050(1) by the Respondent no.1 for the assessment year 2016-17 herein marked as Annexure - A5. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under Section 271B of the Act dated 25/08/2023 bearing DIN no.ITBA/PNL/F/271B/2023- 24/1055447406(1) by the Respondent No.2 for the assessment year 2016-17 herein marked as Annexure - A6. viii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. 2. Heard the learned Counsel for the petitioner and learned Counsel for the respondents and perused the material on record. 3. In addition to reiterating the various grounds urged in the memorandum of writ petition and referring to the material on record, learned Counsel for the petitioner submits that the notice issued under Section 142(1) dated 22.11.2021 as well as the subsequent notices were not received by the petitioner who was not aware of the same and consequently, could not submit his response/reply as a result of which, the respondents have proceeded to pass the - 5 - HC-KAR NC: 2025:KHC:46303 WP No. 34119 of 2025 impugned assessment orders, which deserve to be set aside and the matter remitted back to the respondents for reconsideration afresh by providing an opportunity to the petitioner in this regard. 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. A perusal of the impugned orders will indicate that it is a matter of record and an undisputed fact that the petitioner has not submitted any reply/response or produced any documents before the respondents to the notices dated 22.11.2021 under Section 142(1), 09.12.2021 under Section 142(1), 24.01.2022 under Section 142(1) and the show cause notice dated 10.02.2022 and the impugned assessment order being an exparte order coupled with the specific assertion on the part of the petitioner that his inability and omission to produce/submit replies was due to bona fide reasons, unavoidable circumstances and sufficient cause, I deem it appropriate to adopt the justice oriented approach and set aside the impugned assessment order and consequent penalty orders, notices, etc and remit the matter back to the respondents for reconsideration afresh to the stage of the petitioner submitting - 6 - HC-KAR NC: 2025:KHC:46303 WP No. 34119 of 2025 reply to the notice under Section 142(1) dated 22.11.2021 and to proceed further in accordance with law. 6. In the result, I pass the following: ORDER i) The writ petition is hereby allowed. ii) The impugned penalty orders, notices at Annexures 'A1', 'A2', 'A3', 'A4', 'A5' and 'A6' are hereby quashed. iii) The matter is remitted back to the respondents for consideration afresh to the stage of submitting a reply to the notice dated 22.11.2021 and to proceed further in accordance with law. iv) Liberty is reserved in favour of the petitioner to submit replies, pleadings, documents etc., to the respondents, who shall consider the same and proceed further and provide sufficient and reasonable opportunity to the petitioner and hear him and pass appropriate orders in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE JT/- CT:JL