- 1 - HC-KAR NC: 2025:KHC:44487 WP No. 33166 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33166 OF 2025 (T-IT) BETWEEN: SRI. MUNISWAMY RAO SHIVAJI RAO AGED 79 YEARS S/O MUNISWAMY NO.15, RANOJI RAO ROAD BASAVANAGUDI BANGALORE - 560 004. …PETITIONER (BY SRI. RAVI SHANKAR S V, ADVOCATE) AND: 1. DEPUTY/ASSISTNAT COMMISSIONER OF INCOME TAX CIRCLE 5(1)(1) BANGALORE - 560 095. 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) BANGALORE - 560 095. 3. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT /DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT , MINISTRY OF FINANCE ROOM NO. 401, 2ND FLOOR E RAMP, JAWAHARLAL NEHRU STADIUM DELHI – 110 003. 4. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 3(1) BANGALORE - 560 095. …RESPONDENTS (BY SRI. M. TIRUMALESH, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:44487 WP No. 33166 of 2025 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE NOTICE ISSUED UNDER SECTION 148 OF THE ACT DATED 28/03/2021 BEARING ITBA/AST/S/148/2020-21/1031851501(1) PASSED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE – A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “ i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Act dated 28/03/2021 bearing ITBA/AST/S/148/2020-21/1031851501(1) passed by the Respondent No.2 for the assessment year 2017-18 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 147, 144 r.w.s 144B of the Act dated 17/03/2022 bearing ITBA/AST/S/147/2021-22/1040964831(1) passed by the Respondent No.3 for the assessment year 2017-18 herein marked as Annexure- A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice u/s 274 r.w.s 270A of the Act dated 17/03/2022 bearing DIN No. ITBA/PNL/S/270A/2021-22/1040965063(1) by the - 3 - HC-KAR NC: 2025:KHC:44487 WP No. 33166 of 2025 Respondent for the assessment year 2017-18 herein marked as Annexure - A2. iv) And pass such other orders as this Hon'ble Court deems f 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 the appeal filed by the petitioner would be withdrawn. The said submission is placed on record. 4. In addition to reiterating the various contentions urged in the memorandum of 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, ‘IT Act’) was not received by petitioner and he was not aware of the notice and consequently, petitioner could file his Return of Income to the said notice. It is submitted that the inability and omission on the part of the petitioner to file his 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 - 4 - HC-KAR NC: 2025:KHC:44487 WP No. 33166 of 2025 aside the impugned orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law. 5. 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. 6. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not filed his 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 his 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 submit reply along with documents, I deem it just and appropriate to set aside the impugned order at Annexure – A1 dated 17.03.2022 passed under Section 147 r.w.s 144 r.w.s 144B of the Income Tax Act and subsequent notice / orders, etc., and remit the matter back to respondent No.2 for reconsideration afresh from the stage of petitioner filing his Return of Income to Section 148 notice and to proceed further in accordance with law. - 5 - HC-KAR NC: 2025:KHC:44487 WP No. 33166 of 2025 7. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order / notice at Annexures – A1 and A2 are hereby set aside. (iii) Matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law from the stage of petitioner filing his Return of Income to the Notice under Section 148 of the IT Act at Annexure – A dated 28.03.2021 (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 SV List No.: 2 Sl No.: 25