- 1 - HC-KAR NC: 2025:KHC:45017 WP No. 4892 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.4892 OF 2025 (T-IT) BETWEEN: SRI.NATARAJU NELAMANE VISHWESHARAGOWDA S/O NATARAJU AGED ABOUT 36 YEARS, NELAMANE VILLAGE S R PATNA TALUK, MANDYA-571435. …PETITIONER (BY SRI. RAVI SHANKAR S.V, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 1 & TPS, MANDYA – 571 401. 2. NATIONAL FACELESS ASSESSMENT CENTRE, ADDITIONAL/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. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 3, THE OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX 3, BMTC BUILDING, KORAMANGALA, BANGALORE 560 095. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE FOR R-1 TO R-3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER SECTION 148A(b) OF THE ACT, DTD. 21.03.2022 BEARING DIN Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45017 WP No. 4892 of 2025 NO.ITBA/AST/F/148A(SCN)/2021-22/1041110531(1) ISSUED BY THE R-1 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNX-A AND ETC. 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:- “ i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act, dated 21/03/2022 bearing DIN No.ITBA/AST/F/148A(SCN)/2021-22/1041110531(1), issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a of certiorari quashing the order under Section 148A(d) of the Act, dated 28/04/2022, bearing DIN No. ITBA/AST/F/148A/2022-23/1042881133(1) issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A1. iii) 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 28/04/2022 bearing DIN No. ITBA/AST/S/148_1/2022-23/1042881134(1) issued by the Respondent No.1 for the assessment year 2018-19 herein marked as Annexure - A2. - 3 - HC-KAR NC: 2025:KHC:45017 WP No. 4892 of 2025 iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed Under section 147 r.w.s 144, 1448 dated 28/12/2023 bearing DIN No.ITBA/AST/S/147/2023-24/1059155241(1) issued by the Respondent No. 2 for the assessment year 2018-19 herein marked as Annexure - A3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice under Section 274 r.w.s 270A of the Act dated 28/12/2023 bearing DIN No. ITBA/PNL/S/270A/2023-24/1059155445(1), issued by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order under Section 272A(1)(d) of the dated 11/06/2024 bearing DIN NO ITBA/PNL/F/272A(1)(d)/2024-25/1065551167(1), issued by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - A5. vii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 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 - 4 - HC-KAR NC: 2025:KHC:45017 WP No. 4892 of 2025 record, learned counsel for the petitioner submits that notice issued by the respondents under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 21.03.2022 was received by petitioner and could not file reply / documents to the same and contest the proceedings since the time period to submit the response was less than 7 days contrary to the provision provided under section 148A(b) of the IT Act. 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 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 - 5 - HC-KAR NC: 2025:KHC:45017 WP No. 4892 of 2025 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 – A1 dated 28.04.2022 passed under 148A(d) 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 148A(b) notice and to proceed further in accordance with law. 6. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned notices / orders at Annexures – A1, A2, A3, A4 and A5 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage - 6 - HC-KAR NC: 2025:KHC:45017 WP No. 4892 of 2025 of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT Act dated 21.03.2022. (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 SV List No.: 2 Sl No.: 56