- 1 - HC-KAR NC: 2025:KHC:43444 WP No. 19393 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19393 OF 2025 (T-IT) BETWEEN: MANJUNATHA PULAGURAKOTE VENKATARAMANA S/O VENKATARAMANA, AGED ABOUT 45 YEARS PULUGURKOTE VILLAGE AND POST, SRINIVASAPURA TALUK - 563 135 KOLAR DISTRICT …PETITIONER (BY SRI. KASHINATH KALMATH, ADVOCATE FOR SRI. RAMA MURTHY R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD -7 (2) (3) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 560 095 2. ASSESSMENT UNIT INCOME TAX DEPARTMENT, MINISTRY OF FINANCE NEW DELHI - 110 001 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE AND SRI. M. DILIP, ADVOCATE) Digitally signed by CHAITHANYA K Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:43444 WP No. 19393 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR IN THE NATURE OF WRIT OR CERTIORARI QUASHING THE NOTICE ISSUED U/S 148A (b) OF THE ACT DATED 19.02.2024 FOR THE ASSESSMENT YEAR 2017-2018 (ANNEXURE B) (ITBA/AST/F/148A(SCN)/2023- 24/1061119735(1)) BY THE 1ST RESPONDENT, ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, 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:- "A. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing: i. the notice issued u/s 148A(b) of the Act dated 19.02.2024 for the assessment year 2017-2018 (Annexure B) [ITBA/AST/F/148A(SCN)/2023- 24/1061119735(1)) by the 1st Respondent; ii. the order dated 14-03-2024 made u/s 148A(d) of the Act, for the 148A/2023-24/1062636049(1)] by the 1st Respondent; iii. the notice issued u/s.148 of the Act dated 14-03- 2024 for the assessment year 2017-2018 (Annexure- - 3 - HC-KAR NC: 2025:KHC:43444 WP No. 19393 of 2025 D) (ITBA/AST/S/148_1/2023-24/1062636469(1)] by the 1st Respondent; iv. the order dated 12.02.2025 made u/s 147 r.w.s. 144 r.w.s 144B of the Act, for the assessment year 2017-2018 (Annexure - E) ITBA/AST/S/147/2024- 25/1073168658(1)] by the 2nd Respondent; B. This Hon'ble Court may be pleased to issue such other relief or reliefs as this Hon'ble Court deems fit, in the Petitioner's case, in the interest of justice." 2. Heard learned counsel for the parties and perused the material on record. 3. 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 respondent under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 19.02.2024 was received by petitioner and could not file reply/ documents to the same since the same was passed by an authority who had no jurisdiction and therefore the said notice as well as all the further notices went un- noticed by the Petitioner and hence he could not file reply/ documents and contest the proceedings. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 148A(b) notice was - 4 - HC-KAR NC: 2025:KHC:43444 WP No. 19393 of 2025 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 aside the impugned orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law. 4. 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. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to Section 148A(b) notice. 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 to Section 148A(b) 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 orders at Annexure – C dated 14.03.2024 passed under Section 148A(d) of the Income Tax Act and subsequent notice at Annexure D dated 14.03.2024 issued under Section 148 - 5 - HC-KAR NC: 2025:KHC:43444 WP No. 19393 of 2025 of the Income Tax Act and the order at Annexure E dated 12.02.2025, passed under Section 147 r/w. 144 r/w.Section 144B of the Income Tax Act and remit the matter back to respondent No.1 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, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure – C dated 14.03.2024 passed under Section 148A(d) of the Income Tax Act and subsequent notice at Annexure D dated 14.03.2024 issued under Section 148 of the Income Tax Act and the order at Annexure E dated 12.02.2025, passed under Section 147 r/w. 144 r/w. Section 144B of the Income Tax Act, are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the - 6 - HC-KAR NC: 2025:KHC:43444 WP No. 19393 of 2025 stage of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT Act dated 19.02.2024. (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 BMV* List No.: 1 Sl No.: 88