- 1 - HC-KAR NC: 2025:KHC:43453 WP No. 5819 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. 5819 OF 2024 (T-IT) BETWEEN: GOPAL SINGH AGED ABOUT 45 YEARS, S/O. DALPAT SINGH, PROPRIETOR MATHESHWARI HOSIERY, KASTURIBA ROAD, SHIMOGGA - 577 202. …PETITIONER (BY SRI. KASHINATH KALMATH, ADVOCATE FOR SRI. RAMA MURTHY R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD-1 AND TPS, SHIMOGGA - 577 201. 2. ASSESSMENT UNIT INCOME TAX DEPARTMENT, NEW DELHI - 110 001. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) *** THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT FOR THE ASSESSMENT YEAR 2018-19 DATED 23.03.2022 IN ITBA/AST/F/148A(SCN)/2021-22/1041325166(1) (ANNX-A), ETC. Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43453 WP No. 5819 of 2024 THIS WRIT PETITION, COMING ON FOR ORDERS, 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:- "The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the notice issued u/s.148A(b) of the Act for the assessment year 2018-19 dated 23.03.2022 in ITBA/AST/F/148A(SCN)/2021-22/1041325166(1) (Annexure- 'A') The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the order issued u/s.148A(d) of the Act for the assessment year 2018-19 dated 06.04.2022 ITBA/AST/F/148A/2022-23/1042549005(1) in (Annexure- 'B'). The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the order issued u/s.148 of the Act for the assessment year 2018-19 dated 06.04.2022 in ITBA/AST/F/148_1/2022-23/1042556180(1) (Annexure- 'C'). The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the Ex-party assessment - 3 - HC-KAR NC: 2025:KHC:43453 WP No. 5819 of 2024 order passed u/s.147 r.w.s.147 of the Act dated 20.12.2023 in ITBA/AST/S/147/2023-24/1058913515(1) (Annexure- 'D'). This Hon'ble High Court may be pleased to issue such other writ or writs or directions in the nature of a writ as this Hon'ble High Court may deem it fit to grant in the facts and circumstances of the Petitioner's case." 2. Heard 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 first respondent under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 23.03.2022 was received by petitioner and could not file reply/ documents to the same since the notice issued to the petitioner did not provide a clear seven days' time as provided under Section 148A(b) of the I.T. Act and hence the notice being bad in law, he could not file reply/ documents and 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 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause - 4 - HC-KAR NC: 2025:KHC:43453 WP No. 5819 of 2024 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 148A(b) notice. 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 Section 148A(b) 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 – B dated 06.04.2022 passed under Section 148A(d) of the Income Tax Act and Annexure D dated 20.12.2023, passed under Section 147 r/w. Section 144 r/w. 144B of the I.T. Act and remit the matter back to respondent No.1 - 5 - HC-KAR NC: 2025:KHC:43453 WP No. 5819 of 2024 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) 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 order dated 06.04.2022 at Annexure B passed by respondent No.1, under Section 148A(d) of the Income Tax Act and the assessment order dated 20.12.2023 vide Annexure D, passed by respondent No.2, under Section 147 r/w. 147 r/w Section 144B of the Income Tax Act, and all subsequent orders/notices are hereby set aside; (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice dated 23.03.2022 under Section 148A(b) of the Income Tax Act. - 6 - HC-KAR NC: 2025:KHC:43453 WP No. 5819 of 2024 (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent No.1, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMV* List No.: 1 Sl No.: 57