- 1 - HC-KAR NC: 2025:KHC:43180 WP No. 21026 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21026 OF 2024 (T-IT) BETWEEN: NARASINGAIAH KARADAHALLI NATARAJA, AGED ABOUT 50 YEARS, R/A OPP. CANARA BANK, SHIMSA MEDICALS, B H ROAD, BHADRAVATHI - 577 301, SHIVAMOGGA, PAN : AJFPN9860R …PETITIONER (BY SRI BALRAM R RAO, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), III FLOOR, C.R. BUILDING, QUEENS ROAD, BENGALURU 560 001. 2. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560 001. …RESPONDENTS (BY SRI M DILIP, ADVOCATE FOR R-1 & R-2) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, CALLING FOR THE RECORDS OF THE PETITIONER'S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER SECTION 153C R.W.S 143(3) R.W.S 153D OF THE INCOME TAX ACT DATED 30.03.2022 IN DIN NO. ITBA/AST/M/153C/2021-22/1042030414(1) FOR THE ASSESSMENT YEAR 2020-21 (ANNEXURE-Q) AND NOTICE OF DEMAND DATED 30.03.2022 ISSUED U/S 156 OF THE ACT HAVING DIN: ITBA/AST/M/153C/2021- 228/1042030419(1) FOR THE ASSESSMENT YEAR 2020-21 (ANNEXURE- Q1) IMPUGNED ORDER PASSED UNDER SECTION 271AAC(1) OF THE Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:43180 WP No. 21026 of 2024 INCOME TAX ACT DATED 23.09.2022 IN DIN NO. ITBA/PNL/F/271AAC(1)/2022-23/1045877464(1) FOR THE ASSESSMENT YEAR 2020-21 (ANNEXURE-S) AND NOTICE OF DEMAND DATED. 23.09.2022 ISSUED U/S 156 OF THE ACT HAVING DIN.ITBA/PNL/S/156/2022-23/1045877454(1) FOR THE ASSESSMENT YEAR 2020-21 (ANNEXURE-S1) ETC. 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 1. In this petition, petitioner seeks following reliefs: "WHEREFORE, the petitioner therefore prays that this Hon'ble Court may be pleased to: (1) Issue a Writ of Certiorari or writ in the nature of certiorari or any other appropriate writ order or direction under Article 226 of the Constitution of India, calling for the records of the petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under section 153C r.w.s. 143(3) r.w.s. 153D of the Income Tax Act dated 30.03.2022 in DIN No: 22/1042030414(1) for the Assessment Year 2020-21 [ANNEXURE - Q] and notice of demand dt. 30.03.2022 issued u/s. 156 of the Act having DIN: ITBA/AST/M/153C/2021- 22/1042030419(1) for the Assessment Year 2020-21 [ANNEXURE Q1], impugned order passed under section 271AAC(1) of the Income Tax Act dated 23.09.2022 in DIN No: ITBA/PNL/F/271AAC(1)/2022-23/1045877464(1) for the Assessment Year 2020-21 [ANNEXURE-S] and notice of demand dt. 23.09.2022 issued u/s, 156 of the Act having DIN: - 3 - HC-KAR NC: 2025:KHC:43180 WP No. 21026 of 2024 ITBA/PNL/S/156/2022-23/1045877454(1) for the Assessment Year 2020-21 [ANNEXURE-S1]. (2) Issue writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of Constitution of India ordering and directing the respondents by withdrawing and canceling the impugned order passed under section 153C r.w.s. 143(3) r.w.s. 153D of the Income Tax Act dated 30.03.2022 in DIN No: ITBA/AST/M/153C/2021-22/1042030414(1) for the Assessment Year 2020-21 [ANNEXURE - Q] and notice of demand dt. 30.03.2022 issued u/s. 156 of the Act having DIN: ITBA/AST/M/153C/2021-22/1042030419(1) for the Assessment Year 2020-21 [ANNEXURE Q1], impugned order passed under section 271AAC(1) of the Income Tax Act dated 23.09.2022 in DIN No: ITBA/PNL/F/271AAC(1)/2022- 23/1045877464(1) for the Assessment Year 2020-21 [ANNEXURE-S] and notice of demand dt. 23.09.2022 issued u/s. 156 of the Act having DIN: ITBA/PNL/S/156/2022- 23/1045877454(1) for the Assessment Year 2020-21 [ANNEXURE - S1]; (3) Issue a writ of prohibitio or a writ in the nature of prohibitio or any other appropriate writ, order or direction under Article 226 of Constitution of India prohibiting and restraining the respondents by themselves, their sub ordinates, servants and agents from taking any action in furtherance or consequent to impugned order passed under section 153C r.w.s. 143(3) r.w.s. 153D of the Income Tax Act dated 30.03.2022 in DIN No: ITBA/AST/M/153C/2021-22/1042030414(1) for the - 4 - HC-KAR NC: 2025:KHC:43180 WP No. 21026 of 2024 Assessment Year 2020-21 [ANNEXURE Q] and notice of demand dt. 30.03.2022 issued u/s. 156 of the Act having DIN: ITBA/AST/M/153C/2021-22/1042030419(1) for the Assessment Year 2020-21 [ANNEXURE-Q1], impugned order passed under section 271AAC(1) of the Income Tax Act dated 23.09.2022 in DIN NO: ITBA/PNL/F/271AAC(1)/2022- 23/1045877464(1) for the Assessment Year 2020-21 [ANNEXURE S] and notice of demand dt. 23.09.2022 issued u/s. 156 of the Act having DIN: ITBA/PNL/S/156/2022- 23/1045877454(1) for the Assessment Year 2020-21 [ANNEXURE - S1]. (4) Issue such other order, writ or direction as the Hon'ble Court deems fit and direct the respondents to pay the cost of this writ petition." 2. Heard learned counsel for the petitioner, learned counsel for respondents and perused the material on record. 3. A perusal of the impugned assessment order will indicate that six notices from 17.02.2021 onwards were issued to the petitioner under Section 142(1) of the Income Tax Act, 1961, who did not submit any response/reply to the same, as a result of the same, 1st respondent proceeded to pass the impugned assessment order followed by consequent notices, all of which are assailed in the present petition. - 5 - HC-KAR NC: 2025:KHC:43180 WP No. 21026 of 2024 4. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the notices commencing from 17.2.2021 issued under Section 142(1) of the Income Tax Act, 1961 was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if the impugned order and consequent notices are set aside and matter is remitted back to the 1st respondent for reconsideration afresh from the stage of submitting reply to the notice under Section 142 (1) of Income Tax Act, 1961, dated 17.2.2021, the petitioner would do so and 1st respondent 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 the same is liable to be dismissed. 6. A perusal of the impugned assessment order will indicate that to the notices issued from 17.02.2021 onwards, the petitioner assesee has not responded and the said proceedings culminated in the impugned assessment order. 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 was - 6 - HC-KAR NC: 2025:KHC:43180 WP No. 21026 of 2024 due to bonafide reasons, unavoidable circumstances and sufficient cause and by adopting justice oriented approach, I deem it just and appropriate to set aside the impugned orders at Annexures – Q,Q1,S, and S1 passed under the Income Tax Act, 1961 and subsequent notice / orders, etc., and remit the matter back to 1st respondent for reconsideration afresh to the stage of submitting of reply by the petitioner to the notice dated 17.2.2021 issued under section 142 (1) of Income Tax Act, 1961 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 dated 30.03.2022 at Annexures Q and Q1 and dated 23.09.2022 at Annexures-S and S1 passed by the respondents 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 142(1) of the IT Act dated 17.12.2021 onwards. - 7 - HC-KAR NC: 2025:KHC:43180 WP No. 21026 of 2024 (iv) Liberty is reserved in favour of the petitioner to submit additional replies/pleadings, documents, etc., to the respondent, to the afore said notices which shall be considered by the 1st respondent, who shall provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 1 Sl No.: 25