- 1 - HC-KAR NC: 2025:KHC:43451 WP No. 28250 of 2024 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. 28250 OF 2024 (T-IT) BETWEEN: SMT DEELA S/O LATE MANILAL G SHAH AGED ABOUT 65 YEARS RESIDING AT BANGALORE TELECOM CENRAL BASAESWARA CIRLCE BANGALORE 560001 …PETITIONER (BY SRI. MOHAMMED MUJASSIM, ADVOCATE) AND: 1. NATIONAL FACELESS ASSESSMENT CENTRE REPRESSENTED BY ADDITONAL / JOINT/ DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER MINISTRY OF FINANCE ROOM NO 401, 2ND FLOOR E RAMP JAWAHARLAL NEHRU STADIUM DELHI 110003 …RESPONDENT (BY SRI.M. DILIP, ADVOCATE) *** Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43451 WP No. 28250 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER BEARING NO. ITBA/AST/S/147/ 2023-24/1061900349(1) DATED 03.03.2024 PASSED BY THE RESPONDENT VIDE ANNEXURE-A AND DEMAND NOTICE DATED 03.03.2024 VIDE ANNEXURE A1 TO THE WRIT PETITION, ETC. THIS WRIT 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:- "(a) Issue a writ of certiorari quashing the impugned assessment order bearing No. ITBA/AST/S/147/2023-24/1061900349(1) dated 03.03.2024, passed by the Respondent, vide Annexure-A and demand notice dated 03.03.2024 vide Annexure-A1 ITBA/AST/S/156/2023-24/1061900390(1), to the Writ Petition; (b) grant such other order or direction as deemed fit by this Hon'ble Court in the facts and circumstances of the case." 2. Heard the 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 - 3 - HC-KAR NC: 2025:KHC:43451 WP No. 28250 of 2024 for the petitioner invited my attention to the reply dated 21.02.2024 at Annexure F3 to point out that pursuant to the show-cause notice dated 31.01.2024 issued by the respondent, the petitioner filed the aforesaid reply to the said show-cause notice. Further, the respondent passed an Assessment order dated 03.03.2024 under Section 147 r/w. Section 144B of the I.T. Act. The counsel for the petitioner pointed out to the impugned order dated 03.03.2024 in order to show that the respondent did not consider the reply dated 21.02.2024 filed by the petitioner and 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. Per contra, learned counsel for the respondent-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 21.02.2024 to the notice issued to the petitioner dated 31.01.2024. It is also borne out from the impugned order dated 03.03.2024 that the respondent has not considered - 4 - HC-KAR NC: 2025:KHC:43451 WP No. 28250 of 2024 the reply dated 21.02.2024 filed by the petitioner and has proceeded to pass the impugned order. Under these circumstances, I am of the considered opinion that the impugned notices, proceedings culminating in the impugned penalty 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 respondent to consider the reply dated 21.02.2024 filed by the petitioner and thereafter 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 03.03.2024 passed by the respondent is hereby set aside. (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of considering the reply dated 21.02.2024 filed by the petitioner. - 5 - HC-KAR NC: 2025:KHC:43451 WP No. 28250 of 2024 (iv) Liberty is reserved in favour of the petitioner to submit its response/reply along with the documents 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.: 5 CT-SG