- 1 - HC-KAR NC: 2025:KHC:39937 WP No. 27040 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27040 OF 2025 (T-IT) BETWEEN: SRI RUDRESHAIAH PUTTAIAH, AGED ABOUT 66 YEARS, S/O PUTTAIAH, NO.681, 4TH MAIN, 13TH CROSS, BHEL LAYOUT, RAJARAJESHWARI NAGAR, BANGALORE - 560 098 PAN: AKIPR7255G …PETITIONER (BY SRI. RAVI SHANKAR S. V., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 3(3)(1), BANGALORE - 560 032. 2. 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 …RESPONDENTS (BY SRI. THIRUMALESH M., ADVOCATE FOR R1 & R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER PASSED U/S 143(3) R.W.S 144B DATED 28.02.2025 BEARING DIN-ITBA/AST/S/143(3)/2024- 25/1073843048(1) ISSUED BY THE RESPONDENT NO. 2 FOR THE Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39937 WP No. 27040 of 2025 ASSESSMENT YEAR 2023-24 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 for the following reliefs:- "i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 143(3) r.w.s 144B dated 28/02/2025 bearing DIN: ITBA/AST/S/143(3)/2024- 25/1073843048(1) issued by the Respondent No. 2 for the assessment year 2023-24 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 272A(1)(d) of the Act dated 18/08/2025 bearing DIN No. ITBA/PNL/F/272A(1)(d)/2025-26/1079684446(1) by the Respondent No. 2 for the assessment year 2023-24 herein marked as Annexure A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 270A of the Act dated 19/08/2025 bearing DIN No. ITBA/PNL/F/270A/2025- 26/1079748026(1) by the Respondent No. 2 for the assessment year 2023-24 herein marked as Annexure A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 271AAC of the Act dated 19/08/2025 bearing DIN No. ITBA/PNL/F/271AAC(1)/2025-26/1079718961(1) by the - 3 - HC-KAR NC: 2025:KHC:39937 WP No. 27040 of 2025 Respondent No. 2 for the assessment year 2023-24 herein marked as Annexure- АЗ. 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 parties and perused the material on record. 3. In addition to reiterating various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invited my attention to the impugned order in order to point out that apart from the fact that the same is un-reasoned and non-speaking order, the details as regards how and when the notice dated 25.11.2024 under Section 142(1) of the Income Tax Act, 1961 (for short, ‘the I.T.Act’) was allegedly served upon the petitioner are conspicuously absent in the impugned order and the 2nd respondent has proceeded to pass the impugned ex- parte assessment order without providing sufficient and reasonable opportunity to the petitioner to submit his reply along with the documents, thereby violating principles of natural justice and as such, the petitioner is before this Court by way of present petition. - 4 - HC-KAR NC: 2025:KHC:39937 WP No. 27040 of 2025 4. Per contra, learned counsel for the respondents-Revenue submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that the 2nd respondent has not stated the details as to the service of notice upon the petitioner or as to whether the same was uploaded on the portal or sent to the registered e-mail ID of the petitioner. In paragraph-2 of the impugned ex-parte assessment order, except stating that notice under section 142(1) of the I.T. Act was issued to the petitioner, the 2nd respondent has not stated as to when the said notice was delivered/served upon the petitioner. Under these circumstances, I am of the considered opinion that the impugned notices, proceedings culminating in the impugned assessment order cannot be said to have been done after providing sufficient and reasonable opportunity to the petitioner, thereby violating principles of natural justice and consequently, the impugned order deserves to be set aside by adopting justice oriented approach and to provide one more opportunity to the petitioner to submit his reply to the said notice issued under Section 142(1) of the I.T.Act and - 5 - HC-KAR NC: 2025:KHC:39937 WP No. 27040 of 2025 with a direction to the respondents to proceed further in accordance with law. 6. In the result, I pass the following:- ORDER (i) The petition is hereby allowed. (ii) The impugned assessment order at Annexure-A dated 28.02.2025 passed by the 2nd respondent and consequential, order/notices at Annexures-A1, A2 and A3 are hereby quashed. (iii) The matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law from the stage of submitting reply to the notice dated 25.11.2024, under Section 142(1) of the I.T. Act.. (iv) Liberty is reserved in favour of the petitioner to submit his response/reply along with the documents to the 2nd respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 29