- 1 - NC: 2025:KHC:8382 WP No. 31821 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 31821 OF 2024 (T-IT) BETWEEN: SYED SIDDIQ MEHDI S/O. ALAM SYED MEERANJI, AGED ABOUT 50 YEARS, OCCUPATION ASSISTANT VICE PRESIDENT, R/OF VILLA NO.10, DESERT ROSE COMPOUND, AL ANDALUS STREET, RAKA AL JUNUBIAH, AL KHOBAR, SAUDI ARABIA-34217, (PAN AOROM0696P) ALSO AT DOOR NO.121/1, FRAZER TOWN P.O., BENGALURU-560 005 …PETITIONER (BY SRI. BALACHANDRAN B.S., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 1 (2) (1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095 Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:8382 WP No. 31821 of 2024 2. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110 003 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX RANGE I BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE FOLLOWING ANNEXURE-A- IMPUGNED SHOW CAUSE NOTICE DATED 16.01.2023 ISSUED BY THE R-1 U/S 148A(B) OF THE ACT FOR THE AY 2016-17 IN DIN AND NOTICE NO. ITBA/AST/F/148A(SCN)/2022-23/1048738182(1) AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT - 3 - NC: 2025:KHC:8382 WP No. 31821 of 2024 ORAL ORDER Heard Sri. B.S.Balachandran, learned counsel for the petitioner and learned counsel Sri. M.Dilip for respondent Nos.1 to 3. Perused the entire writ petition papers. 2. Learned counsel for the petitioner would submit that the present writ petition relates to Assessment Year 2016-17. Relating to the said Assessment Year, notice under Section 148A(b) of the Income Tax Act, 1961 (for short '1961 Act') at Annexure-A is said to have been issued to the petitioner. But he submits that the said notice was not served on the petitioner, therefore the petitioner was not in a position to file objection to the said Notice. The order passed subsequently under Section 148A(d) of 1961 Act is ex-parte order and further proceedings are also ex-parte. He further submits that the petitioner has filed returns subsequently from the year 2017-18 onwards, wherein he has indicated that he is a Non-Resident Indian. Further, learned counsel would submit that assessment ought to have been made by the International Taxation Wing of the respondent and respondent No.1 had no jurisdiction over the petitioner. Thus, learned counsel would pray for an opportunity to file objection to Annexure-A, Notice - 4 - NC: 2025:KHC:8382 WP No. 31821 of 2024 issued under Section 148A(b) of 1961 Act and to participate in the proceedings. 3. Learned counsel Sri. Dilip.M., for the respondents would submit that for Assessment Year 2016-17, the petitioner has failed to file returns and he has also not produced any documents to establish that he is NRI. In that circumstance, the respondents proceeded to pass order on the basis of available information. Learned counsel would submit that the Notice was uploaded in the Portal of the Department. However, he admits that the orders passed are ex-parte orders. 4. Having heard the learned counsel for the parties and on perusal of the entire writ petition papers, I am of the view that the petitioner ought to be given an opportunity to file objection to Annexure-A, Notice under Section 148A(b) of 1961 Act. It is seen that the said Notice was uploaded on the Income Tax Portal but there is no indication of issuing notice to the petitioner through e-mail or any other mode. In the absence of proper notice to the petitioner, the proceedings would be in violation of principles of natural justice. When the parties substantial rights are involved, it would be appropriate - 5 - NC: 2025:KHC:8382 WP No. 31821 of 2024 to provide reasonable opportunity to the parties to participate in the proceedings. 5. In view of the above circumstances, the following: ORDER (a) Writ Petition is allowed and remanded back to the stage of filing objection to Annexure-A, Notice bearing No.ITBA/AST/F/148A(SCN)/2022- 23/1048738182(1) dated 16.01.2023. (b) Annexure-B, DIN & Notice bearing No.ITBA/AST/F/148A/2022-23/1050193446(1) dated 28.02.2023 is quashed; (c) Annexure-C, DIN & Notice bearing No.ITBA/AST/S/148_1/2022-23/1050457195(1) dated 06.03.2023 is quashed; (d) Annexure-F, DIN & Order bearing No.ITBA/AST/S/147/2023-24/1061952536(1) dated 04.03.2024 is quashed; (e) Annexure-F1, DIN & Document bearing No.ITBA/AST/S/114/2023-24/1061952633(1) dated 04.03.2024 is quashed; - 6 - NC: 2025:KHC:8382 WP No. 31821 of 2024 (f) Annexure-F2, DIN & Notice bearing No.ITBA/AST/S/156/2023-24/1061952764(1) dated 04.03.2024 is quashed; (g) Annexure-H, Order bearing DIN No.ITBA/PNL/F/271F/2024-25/1068633224(1) dated 12.09.2024 is quashed; (h) Annexure-H1, DIN & Order bearing No.ITBA/PNL/S/271F/2023-24/1061952711(1) dated 12.09.2024 is quashed; (i) Annexure-H2, DIN & Notice bearing No.ITBA/PNL/S/156/2024-25/1068625393(1) dated 12.09.2024 is quashed; (j) The petitioner is provided three weeks time from today to file objection. Thereafter, respondent No.1 shall proceed further in the matter in accordance with law. SD/- (S.G.PANDIT) JUDGE SMJ List No.: 1 Sl No.: 12