- 1 - HC-KAR NC: 2025:KHC:47520 WP No. 34249 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 34249 OF 2025 (T-IT) BETWEEN: S. L. V. STEELS AND ALLOYS PRIVATE LIMTIED T.S.NO.969/3A, BOMMANAHAL ROAD, BRUCEPET, BELLARY – 583 101. REP. BY ITS DIRECTOR SRI. T. SHIVARAM PRASAD CORPORATE OFFICE AT NO. 14, 1ST CROSS, SHIVADEEP SADAN, BRUNDAVANA LAYOUT, T C PLAYA, K.R. PURA, BANGALORE – 560 036 REGISTERED UNDER COMPANIES ACT. …PETITIONER (BY SRI. M. V. SESHACHALA, SENIOR COUNSEL FOR SRI. NAGHARISH G. S., ADVOCATE) AND: 1. ASSEMENT UNIT FACELESS ASSESSMENT CENTRE NORTH BLOCK, NEW DELHI – 110 001 REP. BY ASSESSING OFFICER 2. NATIONAL FACELESS ASSESSMENT CENTRE, NO.412-413, 1ST FLOOR, OPP. METRO PILLAR NO. 793, DWARKA MOR, NEW DELHI – 110 059. REP. BY ASSESSING OFFICER 3. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, AAYAKAR BHAVAN, STAFF ROAD, BELLARY – 583 102. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47520 WP No. 34249 of 2025 4. PRL. COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, SEDAM ROAD, KALBURGI – 585 105. …RESPONDENTS (BY SRI. M. THIRUMALESH & SRI. M. DILIP, ADVOCATES) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE EXPARTE ASSESSMENT ORDER DATED 26.09.2025 BEARING NO. ITBA/AST/S/144/2025-26/1081219248(1) ANNEXURE-M PASSED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2018-19. 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 In this petition, petitioner seeks for the following reliefs:- “a. Issue a Writ of certiorari to quash the exparte assessment order dated 26.09.2025 bearing No.ITBA/ AST/S/144/2025-26/1081219248(1) Annexure-M passed by first Respondent for Assessment year 2018-19. b. Issue such other Writ or direction as this Hon’ble Court deem fit to grant in the facts and circumstances of the present case.” 2. Heard learned counsel for the parties and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:47520 WP No. 34249 of 2025 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 reply dated 12.08.2025 at Annexure G1 to point out that pursuant to the show- cause notice dated 07.08.2025 issued by the 1st respondent, the petitioner filed the aforesaid reply to the said show-cause notice. Further, the 1st respondent issued separate notices u/s. 133(6) of the I.T. Act to four other parties who had advanced credits to the petitioner. The said parties filed their replies to the notices u/s. 133(6) of the I.T. Act on 19.08.2025. Subsequently the 1st respondent passed an Assessment order dated 26.09.2025 under section 144 read with section 260 read with section 144B of the I.T. Act. The learned counsel for the petitioner pointed out to the impugned order dated 26.09.2025 in order to show that the 1st respondent without granting an opportunity for the petitioner to make submissions with respect to the replies dated 19.08.2025 filed by other parties as well as without granting an opportunity of personal hearing has proceeded to pass the impugned order 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:47520 WP No. 34249 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 petitioner filed its reply dated 12.08.2025 to the notice issued by the respondent dated 07.08.2025. It is also borne out from the impugned order that other parties have filed their replies dated 19.08.2025 to the notices dated 14.08.2025 issued by the 1st respondent and the 1st respondent has proceeded to pass the impugned order without granting an opportunity to make any submissions with respect to the said replies dated 19.08.2025 and also an opportunity of personal hearing. Under these circumstances, I am of the considered opinion that the impugned notices, proceedings culminating in the impugned order is violative of principles of natural justice and consequently, the impugned order deserves to be set aside by adopting justice oriented approach and by directing the 1st respondent to grant an opportunity to the petitioner to make submissions with respect to the replies dated 19.08.2025 filed by other parties and thereafter proceed further in accordance with law. - 5 - HC-KAR NC: 2025:KHC:47520 WP No. 34249 of 2025 6. In the result, I pass the following:- ORDER (i) The petition is hereby allowed. (ii) The impugned Assessment order at Annexure-M dated 26.09.2025 passed by the 1st respondent is hereby set aside. (iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law directing the 1st respondent to grant an opportunity to make submissions with respect to the replies dated 19.08.2025 filed by other parties. (iv) Liberty is reserved in favour of the petitioner to submit his response/reply along with the documents to the 1st 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.: 45