- 1 - HC-KAR NC: 2025:KHC:48969 WP No. 11927 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11927 OF 2022 (T-IT) BETWEEN: SELVA METAL INDUSTRIES A PARTNERSHIP FIRM REP. BY MANAGING PARTNER SRI R. ADHIMOOLAM, SON OF P. RAMSWAMY, AGED ABOUT 51 YEARS, PLOT NO 80, II PHASE, III CROSS, MALUR INDUSTRIAL AREA, MALUR, KOLAR DISTRICT – 563 130, PRESENT ADDRESS: NO. 125/A, 3RD CROSS, 3RD MAIN, NEAR AYYAPPA TEMPLE, SRIRAMPURAM, BENGALURU – 560 021 UNDER INDIAN PARTNERSHIP ACT, 1932 …PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. NATIONAL E-ASSESSMENT CENTRE REP. BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NeAC) ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI – 110 003 2. INCOME TAX OFFICER, WARD (1) KOLAR IT OFFICE, NEW EXTENSION, KOLAR, KOLAR DISTRICT – 563 101 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48969 WP No. 11927 of 2022 THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT 1961 DATED 29.03.2021 ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2017-18 WHICH BEARS THE DIN VIS., ITBA/AST/S/148/2020-21/1031865627(1) WHCIH IS ENCLOSED AS ANNEXURE-A AND ETC., 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 ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “a. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice under section 148 of the Income Tax Act, 1961 dated 29/03/2021 issued by the Respondent No. 2 for the Assessment Year 2017-18 which bears the DIN viz., ITBA/AST/S/148/2020-21/1031865627(1) which is enclosed as Annexure A. b. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the order of assessment under section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 dated 19/03/2022 issued by the Respondent No. 1 for the Assessment Year 2017-18 which bears the DIN viz., ITBA/AST/S/147/2021- 22/1041031866(1) which is enclosed as Annexure B. c. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice of demand under - 3 - HC-KAR NC: 2025:KHC:48969 WP No. 11927 of 2022 section 156 of the Income Tax Act, 1961 dated 19/03/2022 Issued by the Respondent No. 1 for the Assessment Year 2017-18 bears which the DIN viz., ITBA/AST/S/156/2021-22/1041031942(1) which is enclosed as Annexure C. d. 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. 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 notice issued by the respondents under Section 148 of the Income Tax Act, 1961 (for short, ‘I.T Act’), was not received by petitioner and he was not aware of the notice and consequently, petitioner could file its Return of Income to the said notice. It is submitted that the inability and omission on the part of the petitioner to file its Return of Income to the Section 148 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 - 4 - HC-KAR NC: 2025:KHC:48969 WP No. 11927 of 2022 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 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 file its Return of Income to Section 148 notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to file its Return of Income to Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would file its return of income, I deem it just and appropriate to set aside the impugned orders at Annexures – B and C and matter be remitted back to the respondents for reconsideration afresh from the stage of filing of Return of Income to Section 148 notice and to proceed further in accordance with law. 6. In the result, I pass the following: ORDER (i) Petition is hereby allowed. - 5 - HC-KAR NC: 2025:KHC:48969 WP No. 11927 of 2022 (ii) The impugned orders at Annexures-B and C both dated 19.03.2022 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of petitioner filing its Return of Income of Notice under Section 148 of the I.T Act dated 29.03.2021. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondents, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SRL List No.: 2 Sl No.: 69