- 1 - HC-KAR NC: 2025:KHC:32696 WP No. 21853 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 21853 OF 2025 (T-IT) BETWEEN: M/S MAITHREYI NO.25, ABBICHIKKANAHALLI, KASABA HOBLI, DEVANAHALLI TALUK, BENGALURU - 562 110. REP. BY ITS MANAGING PARTNER SRI D.V. VENKATACHALAPATHY REGISTERED PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT. …PETITIONER (BY SRI. NAGHARISH G.S, ADVOCATE) AND: 1. ASSESSMENT UNIT FACELESS ASSESSMENT CENTRE NORTH BLOCK, NEW DELHI - 110 001, REP. BY ASSESSING OFFICER. 2. NATIONAL FACELESS ASSESSMENT CENTRE, NO.412-413, IST FLOOR, OPP. METRO PILLAR NO. 793 DWARKA MOR, NEW DELHI - 110 059. REP. BY ASSESSING OFFICER Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:32696 WP No. 21853 of 2025 3. INCOME TAX OFFICER, WARD-4(2)(1) BMTC BUILDING, 80 FEET ROAD, KORAMANGALA BANGALORE - 560 095. 4. PRL. COMMISSIONER OF INCOME TAX-4 BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095. …RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE FOR R1 TO R4) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT OF CERTIORARI TO QUASH THE EXPARTE ASSESSMENT ORDER DATED 19.03.2025 BEARING NO.ITBA/AST/S/143(3)/2024- 25/1074687439(1) ANNEXURE-F PASSED BY FIRST RESPONDENT FOR ASSESSMENT YEAR 2023-24 AND REMIT THE MATTER BACK TO THE ASSESSING OFFICER FOR PASSING FRESH ASSESSMENT ORDER BY PROVIDING PETITIONER AN OPPORTUNITY AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:32696 WP No. 21853 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this court calling in question an assessment order dated 19.03.2025, which according to the learned counsel is an ex-parte order and the prayer itself is to remit the matter back to the Assessing Officer to hear the petitioner and pass orders, afresh. 2. Heard Shri Nagharish G.S., learned counsel appearing for the petitioner and Shri Sushal Tiwari, learned counsel appearing for respondents No.1 to 4. 3. A notice under Section 142(1) of the of the Income Tax Act, 1961 ('the Act' for short) to show cause is issued by Assessing Officer regarding a proposed variation in total income. An assessment order is drawn under Section 143(3) read with Section 144B of the Act. The assessment order is without hearing the petitioner is the only ground urged in the petition. - 4 - HC-KAR NC: 2025:KHC:32696 WP No. 21853 of 2025 4. Shri Sushal Tiwari, learned counsel appearing for the respondent is not in a position to demonstrate that the petitioner was heard, prior to passage of the assessment order. 5. In the light of the admitted fact that the petitioner was not heard prior to passage of the assessment order and the proceedings being in violation of principles of natural justice, I deem it appropriate to dispose the petition, remitting the matter back to the hands of respondent No.1 to afford an opportunity to the petitioner and then pass necessary orders, in accordance with law. 6. For the aforesaid reasons, the following: ORDER (i) The writ petition is allowed-in-part. (ii) The matter is remitted back to the hands of respondent No.1 for fresh proceedings, in accordance with law, after affording opportunity to the petitioner and taking the proceedings to its logical conclusion. - 5 - HC-KAR NC: 2025:KHC:32696 WP No. 21853 of 2025 (iii) All contentions other than the one considered in the course of this order of both the parties shall remain open. SD/- (M.NAGAPRASANNA) JUDGE JY List No.: 1 Sl No.: 24 CT: BHK