- 1 - HC-KAR NC: 2025:KHC:25097 WP No. 17338 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. 17338 OF 2025 (T-IT) BETWEEN: DILLYAPPA MALAMMANAVAR SIDDARTHA S/O DILLYAPPA, AGED ABOUT 49 YEARS, R/A D NO. A/4 NEAR I BUS STOP, BAPUJI VIDYANAGARA, DAVANAGERE, KARNATAKA-577 005. …PETITIONER (BY SRI. VINAY N.,ADVOCATE) AND: 1. THE ASSESSMENT OFFICER INCOME TAX DEPARTMENT MINISTRY OF FINANCE WARD 1, SHREE OWNERS, HADADI MAIN ROAD, DAVANAGERE - 577 002 2. THE UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, NEW DELHI – 110001 3. ASSESSMENT UNIT, REPRESENTED BY INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, DELHI 110 001. …RESPONDENTS (BY SRI. M. DILIP., ADVOCATE FOR R1; Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25097 WP No. 17338 of 2025 SMT. SWATI PANDURANGA., ADVOCATE FOR R2; NOTICE NOT ORDER IN R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI AND QUASH THE ASSESSMENT ORDER DATED 08.01.2024 PASSED UNDER SECTION 147 READ WITH SECTIONS 144 AND 144B OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2016-2017 ISSUED BY THE RESPONDENT NO.1 (PRODUCED AS ANNEXURE-F) AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: a. Issue a writ of certiorari and quash the Assessment Order dated 08.01.2024 passed under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961, for the Assessment Year 2016- 2017; issued by the Respondent No.1 produced as Annexure-F bearing No. ITBA/AST/S/147/2023- 24/1059477340(1). b. Issue a writ of Certiorari and quash the penalty order dated 04.06.2024 passed under Section 271(1)(b) of the Act produced as Annexure-H bearing No. ITBA/PNL/F/271(1)(b)/2024- 25/1065387296(1). c. Issue a writ of certiorari and quash the penalty order dated 08.06.2024 passed under Section 271(1)(c) of the Act produced as Annexure-L bearing No.ITBA/PNL/F/271(1)(c)/2024- 25/1065488543(1). - 3 - HC-KAR NC: 2025:KHC:25097 WP No. 17338 of 2025 d. Issue a writ of Certiorari and quash all consequential notices of Demand issued under Section 156 of the Act pursuant to the above orders i.e., Annexure-J bearing No. ITBA/PNL/S/156/2024-25/1065385940(1), Annexure-K bearing No. ITBA/PNL/S/156/2024- 25/1065369187(1) and Annexure-M bearing No. ITBA/PNL/S/156/2024-25/1065488151(1); e. Issue a writ of mandamus directing the Respondents to forthwith release and refund the sum of Rs.19,14,000/- to the petitioner, along with appropriate interest as may be determined by this Hon’ble Court (produced as Annexure-P); f. Pass any other order or orders as may be deemed fit as to this Hon’ble Court deem fit and proper in the interest of justice and equity. 2. The grievance of the petitioner is that the assessment order and the consequent orders have been passed exparte in as much as though the show cause notice had been issued and forwarded to the email address of the Tax consultant. The submission of Sri.Manmohan, learned counsel for the petitioner is that the Tax Consultant has given an affidavit that by inadvertence he missed the notice which had been issued and as such, he submits that due to the - 4 - HC-KAR NC: 2025:KHC:25097 WP No. 17338 of 2025 mistake of the tax consultant the petitioner should not be held liable to make payment of the amount directed under assessment order, the penalty, etc. His submission is also that going forward the petitioner will make available the email ID of the petitioner, as also the address of the petitioner by causing such amendment as may be required in the portal of the Income Tax Department, so these kind of issues would not happen in future. 3. In view of the said submission made, considering that an exparte order had been passed and the petitioner is required to be granted an opportunity to place his say on record, I pass the following: ORDER. I. The writ petition is allowed. II. A certiorari is issued Annexure-F dated 08.01.2024 bearing No. ITBA/AST/S/147/ 2023- 24/1059477340(1), Annexure-H dated 04.06.2024 bearing No. ITBA/PNL/F/ 271(1)(b)/2024- 25/1065387296(1), Annexure-L dated 08.06.2024 - 5 - HC-KAR NC: 2025:KHC:25097 WP No. 17338 of 2025 bearing No.ITBA/PNL/ F/271 (1)(c)/2024- 25/1065488543(1), Annexure-J bearing No. ITBA/PNL/S/156/ 2024-25/1065385940(1), Annexure-K bearing No. ITBA/PNL/S/156/2024- 25/1065369187(1) and Annexure-M bearing No. ITBA/PNL/S/156/2024-25/1065488151(1), are quashed. III. The matter is remitted to respondent No.1 to be considered from the stage of notice dated 14.03.2023 under Section 148A at Annexure-B by permitting the petitioner to reply to the said show cause notice at Annexure A, which reply shall be submitted within a period of four weeks from today. SD/- (SURAJ GOVINDARAJ) JUDGE LN List No.: 1 Sl No.: 69