- 1 - HC-KAR NC: 2025:KHC:47824 WP No. 9279 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9279 OF 2022 (T-IT) BETWEEN: SRI KEMPARAJU KRISHNAPPA S/O KRISHNAPPA AGED 48 YEARS R/AT NO 105, SRI RAMA SAMARTHA, CHEEMASANDRA VIRGO NAGAR POST BANGALORE - 560049 …PETITIONER (BY SRI. M.V.SESHACHALA, SR.COUSEL APPEARING FOR SRI. G.S NAGHARISH, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(3) C R BUILDING QUEENS ROAD BENGALURU- 560001 2. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE C R BUILDING QUEENS ROAD BENGALURU- 560001 …RESPONDENTS (BY SRI. E.I.SANMATHI., ADVOCATE) THIS WP FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE ASSESSMENT ORDER DTD 29.03.2022 ANNEXURE-F1 AND Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47824 WP No. 9279 of 2022 DEMAND NOTICE DTD 29.03.2022 ANNEXURE-F2 FOR THE ASSESSMENT YEAR 2014-15 PASSED BY THE R1 TO PAY WITHIN 30 DAYS FOR THE ASSESSMENT YEAR 2014-15 PASSED BY THE R1. THIS 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:- “a. Issue a Writ of certiorari to quash the assessment order dated 29.03.2022 bearing No.ITBA/AST/S/147/2021-22/1042017366(1) Annexure-F1 and demand Notice dated 29.03.2022 bearing No.ITBA/AST/S/156/2021- 22/1042017891(1) Annexure-F2 for the Assessment year 2014-15 passed by the first respondent to pay within 30 days for the assessment year 2014-15 passed by the first respondent. b. Issue such other Writ or direction as this Hon’ble Court deem fit to grant in the facts and circumstances of the present case.” - 3 - HC-KAR NC: 2025:KHC:47824 WP No. 9279 of 2022 2. Heard Sri.Sreeshachala, learned Senior Counsel appearing for the learned counsel for the petitioner and the learned counsel for the respondents 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 respondents under Section 148 of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 30.03.2021 was received by petitioner and could not file reply/ documents to the same since the Assessing Officer had granted only two days time to submit reply and the assessee had undergone irreparable loss in Government contract since he had commenced new business and was not in a position to gather the information sought for and therefore the said notice as well as all the further notices went un-noticed by the Petitioner and hence he could not file reply/ documents and contest the proceedings. It is submitted that the - 4 - HC-KAR NC: 2025:KHC:47824 WP No. 9279 of 2022 inability and omission on the part of the petitioner to submit reply / response along with documents to the Section-148 notice was due to bonafide 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 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 - 5 - HC-KAR NC: 2025:KHC:47824 WP No. 9279 of 2022 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 dated 29.03.2022 at Annexure-F1 passed under Section 147 of the Income Tax Act and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section-148 notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (i) Impugned notices / orders at Annexures –F1 and F2 are hereby set aside. (ii) 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 under Section-148 of the IT Act dated 30.03.2021. - 6 - HC-KAR NC: 2025:KHC:47824 WP No. 9279 of 2022 (iii) 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 JJ List No.: 3 Sl No.: 18