- 1 - HC-KAR NC: 2025:KHC:51787 WP No. 25216 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 25216 OF 2025 (T-IT) BETWEEN: GOWKHA DHARANENDRAIAH JWALAKUMAR AGED ABOUT 76 YEARS S/O LT G. V. DHARANENDRAIAH NO. 131, HANSARAJA LANE ASHOKA ROAD, LAKSHKAR MOHALLA, MYSURU H. O. – 571 001 NATURE OF BUSINESS: FINANCE LENDING PRESNTY AT DOOR NO. 866 AND 867, 6TH CROSS, KUMBARAGERI LASHKAR MOHALLA, MYSURU – 571 001 MOB.: 9741974466 EMAIL: jwalakumargd@gamil.com …PETITIONER (BY SMT. JINITA CHATERJEE, FOR SRI. S. PARTHASARATHI, ADVOCATES) AND: ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), AND TPS, ROOM NO 113, 1ST FLOOR, AYAKR BHAVAN, REAC, MYSORE – 570 008 …RESPONDENT (BY SRI. M. THIRUMALESH, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE DIGITALLY SIGNED NOTICE UNDER SECTION 148A(1) OF THE ACT DATED 13.03.2025 BEARING NO.ITBA/AST/F/148A(SCN)/1/2024- Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51787 WP No. 25216 of 2025 25/1074465785(1) FOR AY. 2019-20 PASSED BY RESPONDENT (ANNEXURE-B) AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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 writ of certiorari quashing the digitally signed notice under Section 148A(1) of the Act dated 13.03.2025 bearing No.ITBA/AST/F/148A(SCN)_1/ 2024-25/1074465785(1) for AY: 2019-20 passed by Respondent (Annexure-B); (b) Issue writ of certiorari quashing the digitally signed notice under Section 148A(3) of the Act dated 30.05.2025 bearing No.ITBA/AST/F/148A/2025- 26/1076571965(1) for AY: 2019*20 passed by Respondent (Annexure-C); (c) Issue writ of certiorari quashing the digitally signed notice under Section 148 of the Act dated 05.06.2025 bearing No.ITBA/AST/S/148_1/2025-26/ 1076741669 (1) for AY: 2019-20 passed by Respondent (Annexure-D) (d) Issue writ of prohibition restraining the Respondent to continue the proceedings in pursuance of the digitally signed notice under Section 148 of the Act dated 05.06.2025 bearing No.ITBA/AST/S/148_1/2025- - 3 - HC-KAR NC: 2025:KHC:51787 WP No. 25216 of 2025 26/1076741669(1) for AY: 2019-20 passed by Respondent (Annexure-D); (e) Issue writ of mandamus to pass an appropriate order in pursuance of the return of income of AY: 2019-20 filed which is annexed as Annexure-A in accordance with law; (f) Issue any other writ, order or direction in favour of the Petitioner, which this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. In addition to reiterating various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invited my attention to the reply dated 09.05.2025 in order to point out that pursuant to the show-cause notice dated 13.03.2025 issued by the respondent under section 148A(1) of the I.T. Act, the petitioner filed the aforesaid reply to the said show-cause notice. Further, the respondent passed the impugned order dated 30.05.2025 under section 148A(3) of the I.T. Act. The counsel for the petitioner pointed out to the impugned order dated 30.05.2025 in order to show that the respondent did not consider the reply dated 09.05.2025 filed by the petitioner and - 4 - HC-KAR NC: 2025:KHC:51787 WP No. 25216 of 2025 proceeded to pass the impugned order thereby violating principles of natural justice and as such, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondents-revenue 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 the petitioner filed its reply dated 09.05.2025 to the show cause notice issued under Section 148A(1) of the Income Tax Act (for short “the I.T. Act”) by the respondent dated 13.03.2025. It is also borne out from the impugned order dated 30.05.2025 that the respondent has not considered the reply dated 09.05.2025 filed by the petitioner and has proceeded to pass the impugned order. Under these circumstances, I am of the considered opinion that the impugned notices, proceedings culminating in the impugned order is violative of principles of natural justice and consequently, the impugned order deserves to be set aside by adopting justice oriented approach and by directing the respondent to consider the reply - 5 - HC-KAR NC: 2025:KHC:51787 WP No. 25216 of 2025 dated 09.05.2025 filed by the petitioner and thereafter proceed further, in accordance with law. 6. In the result, I pass the following:- ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure-C dated 30.05.2025 and the impugned notice dated 05.06.2025 at Annexure-D, passed/issued by the respondent is hereby set aside. (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of considering the reply dated 09.05.2025 filed by the petitioner. (iv) Liberty is reserved in favour of the petitioner to submit his additional response/reply along with the documents to the respondent, who shall consider the same and proceed further, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 107