- 1 - HC-KAR NC: 2025:KHC:42188 WP No. 31850 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 31850 OF 2025 (T-IT) BETWEEN: M/S DEETA CONSTRUCTIONS PVT. LTD., A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT 41, MANTRI HOUSE, VITTAL MALLYA ROAD, BENGALURU – 560 001 REPRESENTED HEREIN BY ITS DGM - ACCOUNTS AND FINANCE (TAXATION) SHRI RAGHAVENDRA N. …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110 003 2. ASSESSMENT UNIT/VERIFICATION UNIT/ TECHNICAL UNIT/REVIEW UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110 003 3. INCOME TAX OFFICER, WARD 2(2)(2), BANGALORE, 80 FEET ROAD, 6TH BLOCK, BMTC BUILDING, NEAR KHB GAMES VILLAGE, BENGALURU – 560 095 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42188 WP No. 31850 of 2025 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ASSESSMENT ORDER DATED 30.09.2025 BEARING DIN NO. ITBA/AST/S/147/2025-26/1081362756(1) PASSED BY THE 1ST RESPONDENT UNDER SECTION 147 READ WITH SECTION 144B OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2021-22 (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) Quashing the Impugned Assessment Order dated 30.09.2025 bearing DIN No. ITBA/AST/S/147/2025- 26/1081362756(1) passed by the 1st Respondent under Section 147 read with Section 144B of the income-Tax Act, 1961 for the Assessment Year 2021- 22 (Annexure 'A'); (ii) Quashing the Impugned Computation Sheet dated 30.09.2025 bearing DIN & Document No.ITBA/AST/S/621/2025-26/1081362775(1) issued by the 1st Respondent for Assessment Year 2021-22 (Annexure 'A-1') (iii) Quashing the impugned Notice of Demand dated 30.09.2025 bearing DIN and Notice No. ITBA/AST/S/156/2025-26/1081362772(1) issued by the 1st Respondent under Section 156 of the Income- tax Act, 1961 for the Assessment Year 2021-22 (Annexure 'A-2'); - 3 - HC-KAR NC: 2025:KHC:42188 WP No. 31850 of 2025 (iv) Quashing the Impugned Notice for Penalty dated 30.09.2025 bearing DIN No. ITBA/PNL/S/270A/2025- 26/1081362774(1) issued by the 1st Respondent under Section 274 read with Section 270A of the Income-Tax Act, 1961 for the Assessment Year 2021- 22 (Annexure 'P'); (v) Quashing the Impugned Notice dated 24.03.2025 bearing DIN and Notice No. ITBA/AST/S/148_1/2024- 25/1074922126(1) issued by the 3rd Respondent under Section 148 of the Income-Tax Act, 1961 for the Assessment Year 2021-22 (Annexure 'E'); and (vi) Pass such order or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests 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 148 of the Income Tax Act, 1961 (for short, ‘IT Act’), was not received by petitioner and he was not aware of the notice since the notice was served on the secondary email address i.e., to the auditor/chartered accountant and consequently, petitioner could not submit its reply / response along - 4 - HC-KAR NC: 2025:KHC:42188 WP No. 31850 of 2025 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 notice under Section 148 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. 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 notice under Section 148 of the Income Tax Act. 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 notice under Section 148 of the Income Tax Act was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply along with - 5 - HC-KAR NC: 2025:KHC:42188 WP No. 31850 of 2025 documents, I deem it just and appropriate to set aside the impugned orders at Annexure – A dated 30.09.2025 passed under Section 147 read with Section 144B of the Income Tax Act, the computation sheet at Annexure-A1 dated 30.09.2025 and subsequent impugned demand notice dated 30.09.2025 at Annexure-A2, impugned penalty notice dated 30.09.2025 at Annexure-P and remit the matter back to respondent No. for reconsideration afresh from the stage of submitting of reply by the petitioner to Show Cause Notice dated 18.08.2025 and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures – A, A1, A2 and P all dated 30.09.2025 are hereby set aside. (iii) Matter is remitted back to respondent No.3 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice dated 18.08.2025. - 6 - HC-KAR NC: 2025:KHC:42188 WP No. 31850 of 2025 (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 MDS List No.: 3 Sl No.: 20