- 1 - HC-KAR NC: 2025:KHC:48823 WP No. 19350 of 2021 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. 19350 OF 2021 (T-IT) BETWEEN: M/S BANGALORE ELECTRICITY SUPPLY COMPANY LTD., REP. BY ITS GENERAL MANGER, (GOODS SERICE TAX AND POWER PURCHASE (FINANCE AND COMMERCIAL) SMT. S. R. SHANTHAMMA, D/O SRI. S. RAMA RAO, AGED ABOUT 58 YEARS, BESOM CORPORATE OFFICE, BLOCK “A”, K. R. CIRCLE, BENGALURU – 560 001 …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. NATIONAL FACELESS ASSESSMENT CENTRE REP. BY ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E RAMP JAWAHARLAL NEHUR STADIUM DELHI – 110 003 2. THE ASST COMMISSIONERR OF INCOME TAX CIRCLE 1(1)(2), BMTC BUILDING, 80 FEET ROAD 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU – 560 095 …RESPONDENTS (BY SRI. RAVI RAJ Y. V., & SRI. M. DILIP, ADVOCATES) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48823 WP No. 19350 of 2021 THIS W.P. FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER PASSED BY THE RESPONDENT NO.1 UNDER SECTION 143(3) READ WITH SECTION 144B OF THE INCOME TAX ACT 1961 DATED 21.9.2021 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A1 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:- “i) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the assessment order passed by the Respondent No.1 under section 143(3) read with section 144B of the Income-tax Act, 1961 dated 21.09.2021 for the assessment year 2018-19 herein marked as Annexure-A1. ii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Computation sheet passed by the Respondent No.1 for the assessment order passed under section 143(3) read with section 144B of the Income-tax Act, 1961 dated 21.09.2021 for the assessment year 2018-19 herein marked as Annexure-A2. iii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice of demand issued under section 156 of the Income-tax Act, 1961 dated 21.09.2021 the assessment year 2018-19 for a - 3 - HC-KAR NC: 2025:KHC:48823 WP No. 19350 of 2021 sum of for Rs.58,28,99,340/- herein marked as Annexure-A3. iv) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice of Penalty under section 274 read with section 270A of the Income-tax Act, 1961 dated 21.09.2021 for the assessment year 2018-19 herein marked as Annexure-A4. v) 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. Learned counsel for the petitioner submits that due to non-availability of certain documents, the petitioner could not submit the same along with reply to the notice under Section 142(1) of the I.T. Act dated 22.12.2021 and in order to provide one more opportunity to the petitioner, the impugned assessment order and all further proceedings may be set aside and the matter be remitted back to the concerned respondent for reconsideration afresh, after providing sufficient opportunity to the petitioner. - 4 - HC-KAR NC: 2025:KHC:48823 WP No. 19350 of 2021 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. In view of the aforesaid facts and circumstances and due to bonafide reasons, sufficient cause and unavoidable circumstances, the petitioner was unable to submit relevant documents along with reply to the impugned notice under Section 142(1) of the I.T. Act dated 22.12.2020, I deem it just and appropriate to dispose of the petition by setting aside the impugned order and by remitting the matter back to the concerned respondent to the stage of submitting reply to the notice dated 22.012.2020 and proceed further, in accordance with law. 6. In the result, I pass the following: ORDER (i) The petition is allowed. (ii) The impugned order dated 21.09.2021, the impugned computation sheet dated 29.09.2021, the impugned assessment order dated 21.09.2021, the impugned notice dated 21.09.2021 at Annexures-A1 to A4 respectively, are hereby set aside. - 5 - HC-KAR NC: 2025:KHC:48823 WP No. 19350 of 2021 (iii) The matter is remitted back to the stage of petitioner submitting additional response/additional, pleadings, documents etc., to the notice under Section142(1) of the I.T. Act dated 22.12.2020 and proceed further, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 74