- 1 - HC-KAR NC: 2025:KHC:41995 WP No. 11648 of 2024 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. 11648 OF 2024 (T-IT) BETWEEN: M/S SHRESHTA INFRA PROJECTS PRIVATE LIMITED NO.2/4, RICHMOND TOWN, LANGFORD GARDEN, BENGALURU – 560 025 REP. BY ITS DIRECTOR SHRI. NISCHAY JAYESHANKAR, NO.2/4, RICHMOND TOWN, LANGFORD GARDEN, BENGALURU – 560 025 …PETITIONER (BY SRI. HEMANTH PAI, SRI. SAPTARSHI MUKHOPADHYAY & SRI. KIRATH SINGH MORHAS FOR SRI. LOCHANA S. BABU, ADVOCATES) AND: 1. 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, JAWARLAL NEHRU STADIUM DELHI – 110 003 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41995 WP No. 11648 of 2024 THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 26.03.2024 PASSED UNDER SECTION 143(3) R.W.S. 144B OF THE ACT FOR THE ASSESSMENT YEAR 2022-23 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/S/143(3)/2023-24/1063346831(1) HEREIN MARKED 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 a writ of certiorari quashing the order dated 26.03.2024 passed under section 143(3) r.w.s. 144B of the Act for the assessment year 2022-23 by the Respondent No. I bearing DIN & Notice No. ITBA/AST/S/143(3)/2023- 24/1063346831(1) herein marked as Annexure A. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 26.03.2024 issued for the assessment year 2022-23 by the Respondent No. 1 bearing DIN & Notice No. ITBA/AST/S/622/2023-24/1063346838(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 26.03.2024 issued under section 156 of the Act for the assessment year 2022-23 by the Respondent No. 1 bearing DIN & Notice No. ITBA/AST/S/156/2023- 24/1063346836(1) herein marked as Annexure- A2. - 3 - HC-KAR NC: 2025:KHC:41995 WP No. 11648 of 2024 d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the consequential penalty notice dated 26.03.2024 issued under section 270A of the Act for the assessment year 2022-23 by the Respondent No. I bearing DIN & Notice No. ITBA/PNL/S/270A/2023-24/1063346842(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 parties and perused the material on record. 3. In addition to reiterating various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invited my attention to the replies dated 15.03.2024 and 17.03.2024 at Annexures-M and N to point out that pursuant to the show-cause notice dated 11.03.2024 issued by the 1st respondent, the petitioner filed the aforesaid reply to the said notice. Further, the 1st respondent passed an Assessment order dated 26.03.2024 under section 143(3) r/w. Section 144B of the I.T. Act. The counsel for the petitioner pointed out to the impugned order dated 26.03.2024 in order to show that the 1st respondent did not consider the replies given by the petitioner to the various - 4 - HC-KAR NC: 2025:KHC:41995 WP No. 11648 of 2024 notices issued by the respondents and proceeded to pass the impugned order thereby violating principles of natural justice and as such, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondents-revenue 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 the petitioner filed its replies dated 15.03.2024 and 17.03.2024 to the notice issued by the 1st respondent dated 11.03.2024. It is also borne out from the impugned order dated 26.03.2024 that the 1st respondent has not considered the replies sent by the petitioner to the various notices issued by the 1st respondent and has proceeded to pass the impugned order. Under these circumstances, I am of the considered opinion that the impugned notices, proceedings culminating in the impugned penalty order is violative of principles of natural justice and consequently, the impugned order deserves to be set aside by adopting justice oriented approach and by directing the 1st respondent to consider - 5 - HC-KAR NC: 2025:KHC:41995 WP No. 11648 of 2024 the replies filed by the petitioner and thereafter proceed further in accordance with law. 6. In the result, I pass the following:- ORDER (i) The petition is hereby allowed. (ii) The impugned Assessment order at Annexure-A dated 26.03.2024, computation sheet at Annexure-A1 dated 26.03.2024, demand notice at Annexure-A2 dated 26.03.2024 and the penalty notice at Annexure-A3 dated 26.03.2024 passed by the 1st respondent are hereby set aside. (iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of considering the replies dated 15.03.2024 and 17.03.2024 filed by the petitioner. (iv) Liberty is reserved in favour of the petitioner to submit his response/reply along with the documents to the 1st 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.: 17