- 1 - HC-KAR NC: 2025:KHC:31512 WP No. 19156 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 19156 OF 2025 (T-IT) BETWEEN: SRI SUNIL PRABHAKARN AYALUR KODAKARA AGED ABOUT 62 YEARS S/O THURUTHIKHAT KARTHA DINAKARAN B2, 21 NAVY COLONY, LIBERTY GARDENS MALAD WEST, MUMBAI – 400 064 MAHARASHTRA. PAN: ANJPA5977A PRESENTLY RESIDING AT FLAT NO. 52106, TOWER 5, 21ST FLOOR NIKOO HOMES, VENKATESHAPURA S.O BENGALURU – 560 045. …PETITIONER (BY SRI RAVI SHANKAR S. V., ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 1(1)(1), BENGALURU – 560 095. 2. INCOME TAX OFFICER WARD - 30(3)(4), MUMBAI – 400 051. 3. INCOME TAX OFFICER WARD - 30(1)(1), MUMBAI – 400 051. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:31512 WP No. 19156 of 2025 4. INCOME TAX OFFICER WARD - 30(2)(7), MUMBAI – 400 051. 5. INCOME TAX OFFICER WARD - 41(3)(4), MUMBAI – 400 051. 6. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 30, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX - 30, NO.401, C-13, 4TH FLOOR BANDRA KURLA COMPLEX (BKC) MUMBAI – 400 051. …RESPONDENTS (BY SRI M.DILIP, ADVOCATE FOR R1 TO R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE UNDER SECTION 148 OF THE ACT, DATED 30/03/2018 BEARING DIN NO. ITBA/AST/S/148/2017-18/1009562767(1), ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2011-12 HEREIN MARKED AS ANNEXURE – A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:31512 WP No. 19156 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act, dated 30/03/2018 bearing DIN No. ITBA/AST/S/148/2017-18/1009562767(1), issued by the Respondent No.2 for the assessment year 2011-12 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the intimation letter for the notice under Section 148 of the Act, dated 30/07/2018, bearing DIN No. ITBA/AST/F/17/2018- 19/1010720723(1) passed by the Respondent No.2 for the assessment year 2011-12 herein marked as Annexure – A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order under Section 271F of the Act dated 10/04/2019 bearing DIN No. ITBA/PNL/F/271F/2019- 20/1015699284(1), passed by the Respondent No.2 for the assessment year 2011-12 herein marked as Annexure - A 2 . iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order under Section 271(1)(b) of the Act dated 21/06/2019 bearing DIN No. ITBA/PNL/F/271(1)(b)/2019-20/1016444658(1), passed by the Respondent No.2 for the assessment year 2011-12 herein marked as Annexure - A3 - 4 - HC-KAR NC: 2025:KHC:31512 WP No. 19156 of 2025 v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order under Section 271(1)(c) of the Act dated 26/06/2019 bearing DIN No. ITBA/PNL/F/271(1)(c)/2019-20/1016520538(1), passed by the Respondent No.2 for the assessment year 2011-12 herein marked as Annexure - A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the bank attachment notice under section 226(3) of the Act dated 13/01/2020 bearing DIN No. ITBA/RCV/S/226(3)_1/2019-20/1023836321(1), issued by the Respondent No.4 for the assessment year 2011-12 herein marked as Annexure - A5. vi) Issue a writ of Mandamus or direction in the nature of a writ of mandamus and direct the respondent to serve a copy of the assessment order passed by the respondent No. 2 for the assessment year 2011-12. viii) Issue a writ of Mandamus or direction in the nature of a writ of mandamus and direct the respondent to serve a copy of the 154-order passed by the respondent No. 2 for the assessment year 2011-12. ix) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Ravi Shankar S.V., learned counsel for petitioner and Sri M. Dilip, learned counsel for respondent Nos.1 to 3. 3. The petitioner was assessed to tax for the assessment year 2011 – 2012, at the time when he was not residing in the country. It is the averment that, upto 2019, the assessments - 5 - HC-KAR NC: 2025:KHC:31512 WP No. 19156 of 2025 made were not within his knowledge. On 30.07.2018, respondent No.2 issues a notice under Section 148 of the Income Tax Act, 1961 (for short ‘the Act’) for the assessment year 2011 - 2012 directing the petitioner to furnish a return of income, in response to the income chargeable to tax, that had allegedly escaped assessment, for the assessment year 2011- 2012. An intimation letter is also issued to the petitioner on 30.07.2018. 4. The petitioner as observed hereinabove was not in the country. He comes back in the year 2019. The petitioner after coming to know of the penalty orders that were hanging on his head, raised a challenge by filing an appeal against the penalty orders before the Commissioner of Income Tax (Appeals). The petitioner is said to be participating in the said proceedings, in terms of what is averred in the petition. Grievance applications are also submitted by the petitioner seeking certain information, for the assessment year 2011- 2012. - 6 - HC-KAR NC: 2025:KHC:31512 WP No. 19156 of 2025 5. Learned counsel appearing for the petitioner submits that the income tax portal does not contain the document / returns of the assessment year 2011 - 2012. 6. Learned counsel for the respondent would admit the fact that they are not able to trace the records / returns of the assessment year 2011 - 2012 concerning the present petitioner - assessee. 7. Learned counsel for the petitioner at this juncture would submit that he would file, a return of income now for the said assessment year 2011 – 2012, and the proceedings may be directed to be taken to its logical conclusion, in accordance with law thereafter. This is not objected to by the learned counsel for the respondents. 8. In that light, I deem it appropriate to direct the petitioner – assessee to file his return of income in terms of the notice issued under Section 148 of the Act for the assessment year 2011 - 2012 and the Assessing Officer to take the issue to its logical conclusion in accordance with law thereafter. - 7 - HC-KAR NC: 2025:KHC:31512 WP No. 19156 of 2025 Therefore, the impugned penalty orders, notice, intimation letters and the bank attachment notice would necessarily have to be obliterated. 9. For the aforesaid reasons, the following: ORDER a. The writ petition stands disposed. b. The notice dated 30.03.2018, the intimation letter dated 30.07.2018, penalty orders dated 10.04.2019, 21.06.2019 and 26.06.2019 and the bank attachment notice dated 31.01.2020, stands quashed. c. The petitioner – assessee is now at liberty to file his return of income under Section 148 of the Act, for the assessment year 2011 – 2012, within four weeks from the date of opening of the income tax portal and respondent No.1 - Assessing Officer is directed to take the proceedings from the stage of issuance of notice under Section 148 of the Act to its logical conclusion. d. To comply with the direction (c), respondent No.1 shall open the income tax portal for the purpose of filing of - 8 - HC-KAR NC: 2025:KHC:31512 WP No. 19156 of 2025 the return of income for the assessment year 2011 – 12. Ordered accordingly. SD/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 31 CT:SS