- 1 - HC-KAR NC: 2025:KHC:25099 WP No. 17426 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 17426 OF 2025 (T-IT) BETWEEN: CHITOOR SHESHMA VENKATA RAJU AGED ABOUT 54 YEARS, OCC: SELF EMPLOYEE, R/AT NO.3, 3RD MAIN, 4TH CROSS, CHIKKALSANDRA, KSRTC LAYOUT, BENGALURU-560061 PAN ACYPV4866D EARLIER AT 38/42, HARINIVAS, 17TH CROSS, 15TH MAIN, PADMANABHANAGAR, BENGALURU-560070 …PETITIONER (BY SRI. B.S.BALACHANDRAN.,ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 7 (2) (5), BENGALURU, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560095 2. ASSESSMENT UNIT INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25099 WP No. 17426 of 2025 NEW DELHI-110001 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-7, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560095 …RESPONDENTS (BY SRI. SUSHANTH TIWARI., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT AS THE HON’BLE HIGH COURT MAY DDE FIT AND QUASH THE FOLLOWING IMPUGNED NOTICE DATED 10.03.2023 ISSUED BY RESPONDENT NO.1 UNDER SECTION 148A(b) OF THE ACT IN DIN AND ORDER NO. ITBA/AST/F/148A(SCN)/2022-23/1050592250(1) FOR THE AY 2019- 20 (ANNEXURE-A) AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Sri.Sushant Tiwari, learned counsel is directed to accept notice for respondents. 2. The petitioner is before this Court seeking for the following reliefs: a. Issue a writ of certiorari to quash the impugned notice dated 10.03.2023 issued by R1 under section 148A(b) of the Act in Din & Order No.ITBA/AST/F/148A (SCN)/ 2022-23/1050 592250 (1) for the AY 2019-20 (Annexure-A) - 3 - HC-KAR NC: 2025:KHC:25099 WP No. 17426 of 2025 b. Issue a writ of certiorari to quash the impugned notice dated 17.03.2023 issued by R1 under Section 148A(b) of the Act in Din & Order No.ITBA/AST/F/148A (SCN)/ 2022-23/1050 909884 (1) for the AY 2019-20 (Annexure-A1) c. Issue a writ of certiorari to quash the impugned notice dated 21.03.2023 issued by R1 under Section 148A(b) of the Act in Din & Order No.ITBA/AST/F/148A (SCN)/ 2022-23/10510 040217 (1) for the AY 2019-20 (Annexure-B) d. Issue a writ of certiorari to quash the impugned notice dated 21.03.2023 issued by R1 under Section 148 of the Act in Din & Order No.ITBA/AST/S/148/2022-23/1051052012(1) for the AY 2019-20 (Annexure-C) e. Issue a writ of certiorari to quash the impugned assessment order dated 12.01.2024 passed by Respondent no.2 under section 147 read with section 144 read with section 144B of the Act in DIN & Order No. ITBA/AST/S/148/2023- 24/1059661155(1) for the AY 2019-20 (Annexure- F) f. Issue a writ of certiorari to quash the impugned computation sheet dated 12.01.2024 issued by Respondent No.2 under section 147 read with section 144 of the Act in DIN & Document No. ITBA/AST/S/318/2023-24/1059661243(1) for the AY 2019-20 (Annexure-F1) g. Issue a writ of certiorari to quash the impugned demand notice dated 29.03.2022 issued by R2 under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156/2023-24/1059661254(1) for the AY 2019-20 (Annexure-F2) h. Issue a writ of certiorari to quash the impugned Garnishee notice dated 24.02.2025 issued by R1 in - 4 - HC-KAR NC: 2025:KHC:25099 WP No. 17426 of 2025 DIN and Notice No.ITBA/COM/F/17/2024-25- 1073644154(1) for the AY 2019-20 (Annexure-G). i. Issue any other writ, order or direction to which the petitioner is found entitled to in the present facts and circumstances. 3. The contention of the counsel for the petitioner is that the impugned order at Annexure-A and the consequential orders are exparte inasmuch as the petitioner firstly was no longer residing at the address shown in Annexure-A and secondly, that the email address to which the notice was sent is no longer operational. 4. Even though the second contention cannot be accepted as regard the operationality of the email ID or not, since once the email ID has been furnished by the petitioner, it is the lookout of the petitioner whether he uses the email ID or not. Insofar as the address is concerned, the petitioner has produced the Aadhaar card. This Aadhaar card indicates a different address than - 5 - HC-KAR NC: 2025:KHC:25099 WP No. 17426 of 2025 to which the notice has been sent. The respondent authorities having already been linked through Aadhar, this address is also deemed to be within the knowledge of the respondent authorities, despite which, no notice had been sent to the address as per the Aadhar card produced by the petitioner along with the petition. 5. In that view of the matter, I pass the following: ORDER i. The petition is allowed, a certiorari is issued. Annexures-A, A1, B, C, F, F1, F2 and G will have to be quashed. Aidil A notice. So, A1 to G are quashed. ii. The matter is remitted to the respondent No.1 for consideration of the reply to be submitted by the petitioner to Annexure-A which shall be so submitted by the petitioner within a period of 4 weeks from today. Sd/- (SURAJ GOVINDARAJ) JUDGE LN, List No.: 1 Sl No.: 71