- 1 - HC-KAR NC: 2025:KHC:43447 WP No. 9911 of 2022 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. 9911 OF 2022 (T-IT) BETWEEN: MR. SUSHIL KUMAR TALESARA SON OF SRI PRAKASH CHAND JAIN AGED ABOUT 49 YEARS RESIDING AT NO.794/7, 1ST CROSS 2ND BLOCK, BSK 1ST STAGE, OPPOSITE SHRE SHANESHWARA TEMPLE HANUMANTH NAGAR, BANGALORE - 560 050 KARNATAKA, INDIA …PETITIONER (BY SRI. ANNAMALAI S., AND SRI. M. LAVA, ADVOCATES) AND: 1. NATIONAL FACELESS ASSESSMENT CENTRE REP BY ADDL / 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-5(3)(4) HMT BHAWAN, NO.59 BELLARY ROAD, GANGANAGAR Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43447 WP No. 9911 of 2022 BENGALURU - 560 032 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE FOR R-1 AND R-2) *** THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DTD. 31.03.2022 PASSED UNDER SECTION 147 READ WITH SECTION 144 READ WITH SECTION 144B OF THE INCOME TAX ACT 1961 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE-A1, 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:- "Wherefore it is prayed that this Hon'ble Court be pleased to: i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 31.03.2022 passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2017- 18 bearing DIN No.ITBA/AST/S/147/2021-22/1042232275(1) 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 31.03.2022 for the Assessment Year 2017-18 bearing DIN & Document No. - 3 - HC-KAR NC: 2025:KHC:43447 WP No. 9911 of 2022 ITBA/AST/S/213/2021-22/1042232447(1) herein marked as Annexure - A2. (iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under section 156 of the Act dated 31.03.2022 for the Assessment Year 2017-18 bearing DIN No.ITBA/AST/S/156/2021-22/1042232441(1) herein marked as Annexure - А3. (iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 31.03.2022 Issued under Section 274 r.w.s 271AAC(1) of the Act for the assessment year 2017-18 bearing DIN & Notice No. ITBA/PNL/ S/271AAC(1)/2021-22/1042233739(1) herein marked as Annexure A4. (v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 31.03.2021 Issued under section 148 of the Income Tax Act, 1961 for the assessment year 2017-18 DIN & Notice No. ITBA/AST/S/148/2020- 21/1032049631(1)herein marked as Annexure-B. vi) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard the learned counsel for the parties 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 - 4 - HC-KAR NC: 2025:KHC:43447 WP No. 9911 of 2022 respondents under Section 148 of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 31.03.2021 was received by petitioner and could not file reply/documents to the same on the ground that the same was bad in law and suffered from several material defects and further condition of precedent for issuance of notice was lacking. Hence he could not contest the proceedings. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 148 notice was due to bona fide 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 Section 148 notice. Under - 5 - HC-KAR NC: 2025:KHC:43447 WP No. 9911 of 2022 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 148 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 31.03.2022 passed under Section 147 read with Section 144 read with Section 144B 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 148 notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned assessment order dated 31.03.2022 passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961 for the assessment year 2017-18 at Annexure A1 and the notice dated 31.03.2022 at - 6 - HC-KAR NC: 2025:KHC:43447 WP No. 9911 of 2022 Annexure A3, penalty notice dated 31.03.2022 at Annexure A4 and also the notice dated 31.03.2021 issued under Section 148 of the I.T. Act for the assessment year 2017-18 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 148 of the IT Act dated 31.03.2021. (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 BMV* List No.: 1 Sl No.: 2