- 1 - HC-KAR NC: 2025:KHC:28215 WP No. 13443 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.13443 OF 2025 (T-IT) BETWEEN: 1. MR. HANUMANTHAPPA S/O HUCHAPPA AGE 49 YEARS RESIDING AT HOUSE NO.134-1 KODAKANI VILLAGE, SORABA POST, SORABA TALUK, SHIMOGA - 577 429. …PETITIONER (BY SRI. ANIRUDHA R. NAYAK, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD-1 AND TPS, NO.75, 100FT. ROAD, GOPAL GOWDA EXTENSION, SHIVAMOGA-577 201. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, C R BUILDINGS, QUEENS ROAD, BENGALURU - 560 001. …RESPONDENTS (BY SRI. DILIP, ADVOCATE) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28215 WP No. 13443 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER DATED 30.03.2022 BEARING NO.ITBA/AST/F/148A/2021-22/1042143445 (1) (ANNEXURE-B) PASSED BY THE 1ST RESPONDENT UNDER SECTION 148A OF THE ACT FOR THE ASSESSMENT YEAR 2015-16, ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs:- "The Petitioner, therefore, prays that this Hon'ble Court be pleased to issue a writ, order or direction: (a) Quashing the order dated 30.03.2022 bearing No.ITBA/AST/F/148A/2021-22/1042143445 (1) (Annexure B) passed by the 1st Respondent under Section 148A of the Act for the assessment year 2015-16; (b) Quashing the order dated 25.03.2023 bearing No.ITBA/AST/F/148A/2022-23/1051280631 (1) (Annexure S) passed by the 1st Respondent under Section 148A of the Act for the assessment year 2016-17; (c) Quashing the order dated 22.03.2024 bearing No. ITBA/AST/S/147/2022-23/1051124812 - 3 - HC-KAR NC: 2025:KHC:28215 WP No. 13443 of 2025 (1) (Annexure Q) passed by the 1st Respondent under Section 147 of the Act for the assessment year 2015-16; (d) Quashing the demand notice dated 22.03.2023 bearing No.ITBA/AST/S/156/2022-23/105112 5058(1) issued by the 1st Respondent (Annexure R) to the Petitioner under Section 156 of the Act for the assessment year 2015- 16; and (e) Quashing the assessment order bearing ITBA/AST/S/147/2023-24/1061275153(1) dated 21.02.2024 u/s 147 of the ITA in Annexure T for the AY 2016-2017; (f) Quashing the Demand notice bearing ITBA/AST/S/156/2023-24/1061275312(1) dated 21.02.2024 u/s 156 in Annexure U. (g) pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity." 2. The grievance of the petitioner is that the petitioner has replied to the notice under sub-section (1) of Section 142 of the Income Tax Act, 1961 (for short 'the Act'). The said reply has not been considered before the impugned orders are passed. 3. A perusal of the reply to the notice under sub-section (1) of Section 142 of the Act indicates that there is no specific reply, no details have been furnished, nor - 4 - HC-KAR NC: 2025:KHC:28215 WP No. 13443 of 2025 any documents are enclosed and it is done in the background that in the impugned order at Annexure-T, it has been categorically indicated that the same could not be considered. 4. Though no fault could be found with the respondents in passing the said order, I am of the considered opinion that one more opportunity would have to be given to the petitioner to now furnish all the details along with a detailed reply, so that orders could be passed on merits, if the petitioner is so entitled to claim the benefit of those documents by putting the petitioner to terms. 5. In that view of the matter, I pass the following:- ORDER i). Writ petition is allowed. ii). The impugned order dated 30.03.2022 bearing No.ITBA /AST /F/148A/ 2021- 22/1042143445(1) at Annexure-B, impugned - 5 - HC-KAR NC: 2025:KHC:28215 WP No. 13443 of 2025 order dated 22.03.2024 bearing No.ITBA/AST/S/147/2022-23/1051124812(1) at Annexure-Q, impugned demand notice dated 22.03.2023 bearing No.ITBA/AST/S/156/2022- 23/1051125058(1) at Annexure-R, impugned order dated 25.03.2023 bearing No.ITBA/AST/F/148A/2022-23/1051280631(1) at Annexure-S, impugned order dated 21.02.2024 bearing No.ITBA/AST/S/147/2023- 24/1061275153(1) at Annexure-T, impugned demand notice dated 21.02.2024 bearing No.ITBA/AST/S/156/2023-24/1061275312(1) at Annexure-U are quashed. iii). The matter is remitted to respondent No.1 for fresh consideration. iv). The petitioner shall submit a detailed reply along with all the documents that the petitioner wishes to rely upon, without - 6 - HC-KAR NC: 2025:KHC:28215 WP No. 13443 of 2025 requirement of any further notice, on 31.07.2025 at 2.30 p.m. v). Respondent No. 1 shall consider the same and pass necessary orders. vi). Pending interlocutory applications, if any, stand disposed of. SD/- (SURAJ GOVINDARAJ) JUDGE VMB List No.: 1 Sl No.: 14