- 1 - HC-KAR NC: 2025:KHC:48564 WP No. 28582 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28582 OF 2024 (T-IT) BETWEEN: SRI. NEMMAR SUBBARAO CHANDRASHEKHARA RAO S/O SUBBA RAO 67 YEARS, RESIDING AT NO.226, 7TH MAIN BCC 1ST STAGE, CHANDRA LAYOUT BANGALORE - 560 040. …PETITIONER (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) AND: 1. ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTER, INCOME TAX DEPARTMENT. 2. THE INCOME TAX OFFICER WARD 3(2)(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 560 095 …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER PASSED UNDER SECTION 147 R/W SECTION 144B OF THE INCOME TAX ACT, 1961 DATED 20.03.2023 (ANNX-A) AND CONSEQUENTIAL NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT (ANNX-B) AND ETC., Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48564 WP No. 28582 of 2024 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner has sought for the following reliefs: (i) Issue appropriate writ, direction or Order quashing the Order passed under Section 147 r/w Section 144B of the Income Tax Act, 1961 dated 20.03.2023 DIN No.ITBA/AST/S/147/2022- 23/1050977619(1) and consequential notice under Section 156 of the Income Tax Act, 1961 (Annexure-B) ITBA/AST/151156/2022- 23.1050977761(1) in the interest of justice and equity. (ii) Pass such other order as this Hon'ble Court deems fit under the circumstances of the case. 2. Heard learned counsel appearing for the petitioner and learned counsel appearing for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on - 3 - HC-KAR NC: 2025:KHC:48564 WP No. 28582 of 2024 record, learned counsel for the petitioner submits that notice issued by the respondents respondent having issued notice under Section 148 of the Income Tax Act, 1961 dated 21.03.2022, the petitioner did not submit any response to the same and did not file returns in pursuance of the said notice, as a result of which the respondent proceeded further and passed the impugned assessment order Annexures - A and B dated 20.03.2023 which are assailed in the present petition. It is submitted that the inability and omission on the part of the petitioner to submit reply to the aforesaid notice under Section 148 of the Act dated 21.03.2022 was due to bonafide reasons, unavoidable circumstances and sufficient cause and the impugned order Annexure-A may be set aside and the matter remitted back to the stage of the petitioner submitting reply / response to the notice under Section 148 and to proceed 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. - 4 - HC-KAR NC: 2025:KHC:48564 WP No. 28582 of 2024 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents 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 submit a reply along with documents to Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned orders at Annexures – A and B dated 20.03.2023 passed under Section 147 read with Section 144B of the Income Tax Act, 1961 and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148 notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures - A and B are hereby set aside. - 5 - HC-KAR NC: 2025:KHC:48564 WP No. 28582 of 2024 (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148 of the IT Act dated 21.03.2022. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SS List No.: 2 Sl No.: 40 CT: BHK