- 1 - HC-KAR NC: 2025:KHC:40465 WP No. 29259 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29259 OF 2025 (T-IT) BETWEEN: MR. SYED ABDUL KHADER, SON OF MR. S. A. GAFFAR, AGED ABOUT 62 YEARS, RESIDING AT WARD NO. 13, 1ST CROSS ROAD, NEAR PREMNAGAR, SONNASHETTI HALLI, CHINTAMANI, CHIKKABALAPUR - 563 125 …PETITIONER (BY SRI. SYED KHAMRUDDIN, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD (1) YOSHODA COMPLEX, BB ROAD, CHIKKABALLAPUR KARNATAKA - 562 101 2. PRINCIPAL CHIEF COMMISSIONER INCOME TAX BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE KARNATAKA - 560 095 3. NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY ADDITIONAL / JOINT / DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWARHARLAL NEHRU STADIUM, DELHI - 110 003 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40465 WP No. 29259 of 2025 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE EX-PARTE ORDER UNDER SECTION 148A(D) DATED 27.02.2024 ISSUED BY THE 1ST RESPONDENT BEARING DIN NO. ITBA/AST/F/148A/2023-24/1061581710(1) (ANNEXURE - A) AND CONSEQUENTLY, NOTICE UNDER SECTION 148 DATED 27.02.2024 ISSUED BY THE 1ST RESPONDENT BEARING DIN NO.ITBA/AST/F/148_1/2023-24/1061590866(1) (ANNEXURE - A1) 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, petitioners seeks for the following reliefs: "i. Quash the Ex-Parte Order under Section 148A(d) dated 27.02.2024 issued by the 1st Respondent bearing DIN No. ITBA/AST/F/148A/2023- 24/1061581710(1) (Annexure A) and consequently, Notice under Section 148 dated 27.02.2024 issued by the 1st Respondent bearing DIN No. ITBA/AST/F/ 148_1/2023-24/1061590866(1) (Annexure - A1). ii. Consequently, Quash the Ex-Parte Assessment Order under dated 20.02.2025 bearing DIN No. ITBA/AST/S/147/2024-25/1073503598(1) (Annexure - B) and consequently, Computation Sheet dated 20.02.2025 bearing DIN No. ITBA/AST/S/213/2024- 25/1073503690(1) (Annexure - B1) and Notice of Demand dated 20.02.2025 bearing DIN No. ITBA/AST/S/156/2024-25/1073503619(1) (Annexure - B2) all issued by the 1st Respondent. - 3 - HC-KAR NC: 2025:KHC:40465 WP No. 29259 of 2025 iii. Pass such other or further order as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that prior to passing the impugned assessment order dated 20.02.2025, the respondents are said to have issued notice dated 23.01.2024, which was not responded to by the petitioner as narrated in the impugned order. In this context, learned counsel for the petitioner submits that since the said notices were issued to the previous address of the petitioner, he did not receive the same and consequently, was not in a position to either submit a reply to the aforesaid notice or the show-cause notices, which were issued subsequently on 23.10.2024 and 13.11.2024 as well as the assessment order dated 20.02.2025, which was also issued to the previous address. It is submitted that the inability and omission on the part of the petitioner to submit her response / reply to the earlier notices as - 4 - HC-KAR NC: 2025:KHC:40465 WP No. 29259 of 2025 well as the subsequent show-cause notices and the assessment order was on account of bonafide reasons, unavoidable circumstances and sufficient cause and as such, it is necessary that the same are to be set aside and one more opportunity be provided in favour of the petitioner to submit her response / reply along with the documents to that effect. 4. Learned counsel for the respondents – revenue submits that there is no merit in the petition and the same is liable to be dismissed. 5. Though several contentions have been urged by both sides, in view of the specific assertion on the part of the petitioner that on account of the change of address of the petitioner from the earlier address at 2nd Floor 4th Cross Krishna Beedi Building, Chowda Reddy Palya Chintmani Town, Chikkaballapur, to the latest address i.e., at Ward NO.13, 1st Cross Road, Near Premnagar, Sonnashetti Halli, Chintamani, Chikkaballapur, due to which, the petitioner could not receive either earlier notice or show cause notices or assessment order, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner to contest the proceedings in the impugned ex-parte - 5 - HC-KAR NC: 2025:KHC:40465 WP No. 29259 of 2025 assessment order, without expressing any opinion on the merits / demerits of the rival contentions, I deem it just and appropriate to set aside the impugned order and by providing an opportunity to the petitioner remit the matter back to the respondents for reconsideration afresh from the stage of submitting of reply by the petitioner to 148a(b) notice and to proceed further in accordance with law. 6. In the result, I pass the following:- ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures - A, A1, B, B1, B2 are hereby set aside. (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 148a(b) of the IT Act dated 23.01.2024. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the - 6 - HC-KAR NC: 2025:KHC:40465 WP No. 29259 of 2025 respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 47