- 1 - HC-KAR NC: 2025:KHC:41940 WP No. 10185 of 2023 Retyped and replaced vide Court order dated 17.11.2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.10185 OF 2023 (T-IT) BETWEEN: MUNISIDDEGOWDA S/O SRI. KEMPALINGE GOWDA, AGED ABOUT 48 YEARS, RESIDING AT 221, 2ND MAIN, 4TH CROSS, BHCS LAYOUT, BANGALORE – 560 061. …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT REP. 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, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. 2. THE INCOME TAX OFFICER WARD 3(2)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE – 560 095. …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING FOR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ASSESSMENT ORDER PASSED Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41940 WP No. 10185 of 2023 Retyped and replaced vide Court order dated 17.11.2025 UNDER SECTION 147 RWS 144B OF THE ACT DATED 14.03.2023 BEARING DIN NO.ITBA/AST/S/147/2022-23/1050741128 (1) ISSUED BY THE RESP 1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A1 AND ETC. THIS 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 the following reliefs: “ i) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed under Section 147 rws 144B of the Act dated 14/03/2023 bearing DIN No.ITBA/AST/S/147/2022- 23/1050741128(1) issued by the Respondent No.1 for the Assessment Year 2018-19 herein marked as Annexure A1. ii) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 14/03/2023 bearing DIN & Document No. ITBA/AST/S/183/2022-23/1050741245(1) issued by the Respondent No.1 for the Assessment Year 2018-19 herein marked as Annexure - A2. iii) Issue a writ of certiorari or direction in the nature of certiorari quashing the demand notice dated 14/03/2023 issued u/s 156 of the Act bearing DIN and Notice No. ITBA/AST/S/156/2022-23/1050741320(1) by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure A3, - 3 - HC-KAR NC: 2025:KHC:41940 WP No. 10185 of 2023 Retyped and replaced vide Court order dated 17.11.2025 iv) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the penalty notice u/s 274 rws 271AAC(1) of the Act dated 14/03/2023 bearing DIN No. ITBA/PNL/S/271AAC(1)/2022-23/1050741391(1) by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure A4. v) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the penalty notice u/s 274 rws 270A of the Act dated 14/03/2023 bearing DIN No. ITBA/PNL/S/270A/2022-23/1050741390(1) by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure A5. vi) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the notice u/s 148A(b) of the Act dated 15/03/2022 bearing DIN No. ITBA/AST/F/148A(SCN)/2021-22/1040785650(1) by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure B1. vii) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the order passed under Section 148A(d) of the Act dated 25/03/2022 bearing DIN No. ITBA/AST/F/148A/2021-22/1041540023(1) by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure B2. viii) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the notice u/s 148 of the Act dated 25/03/2022 bearing DIN No.ITBA/AST/S/148_1/2021- 22/1041549468(1) by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure -B3. - 4 - HC-KAR NC: 2025:KHC:41940 WP No. 10185 of 2023 Retyped and replaced vide Court order dated 17.11.2025 ix) 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 petitioner and learned counsel for the respondents 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 respondents under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), was not received by petitioner and he was not aware of the notice and consequently, petitioner could not submit its reply / response along with documents to the said notice. 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 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. - 5 - HC-KAR NC: 2025:KHC:41940 WP No. 10185 of 2023 Retyped and replaced vide Court order dated 17.11.2025 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 – A1 dated 14.03.2023, passed under Section 147 read with section 144b of the Income Tax Act, the order at Annexure-B2 dated 25.03.2022 passed under section 148A(d) of the Income Tax Act and subsequent notice / orders, etc., and remit the matter back to respondent No.2 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. - 6 - HC-KAR NC: 2025:KHC:41940 WP No. 10185 of 2023 Retyped and replaced vide Court order dated 17.11.2025 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures A1, A2, A3, A4, A5, B2 and B3 are hereby set aside. (iii) Matter is remitted back to respondent No.2 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 at Annexure – B1 dated 15.03.2022. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondents, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 70