- 1 - HC-KAR NC: 2025:KHC:43295 WP No. 32285 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 32285 OF 2025 (T-IT) BETWEEN: 1. KODANDAN RAVI AGED ABOUT 54 YEARS, S/O M KOTHANDON, PROP OF BHARAT ENGINEERING WORKS, L-31/1, 4TH MAIN, 9TH CROSS, L.N. PURAM, BANGALORE - 560 021 …PETITIONER (BY SMT. PRATIBHA R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER INCOME TAX DEPARTMENT WARD -2(2) (1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560 095 2. THE INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK. DELHI - 110 001 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE FOR R1 AND R2) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43295 WP No. 32285 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-(A) DIRECT, QUASHING THE IMPUGNED ORDERS AS BEING PERVERSE, ILLEGAL AND UNSUSTAINABLE IN LAW, THEREBY DIRECTING RESPONDENT NO.1 TO CANCEL THE DIGITALLY SIGNED ORDER PASSED U/S 148A(D) OF THE ACT DATED 28.02.2024 BEARING NO. ITBA/AST/F/148A/2023-24/1061639705(1) 2020-21 FOR AY (ANNEXURE-B) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: "26. WHEREFORE, it is humbly prayed that this Hon'ble Court may be pleased to:- (a) issue a writ in the nature of certiorari or any other appropriate writ, order or direction quashing the impugned orders as being perverse, illegal and unsustainable in law, thereby directing Respondent No.1 to cancel the digitally signed order passed u/s 148A(d) of the Act dated 28.02.2024 bearing No. for AY: ITBA/AST/F/148A/2023-24/1061639705(1) 2020-21 (Annexure-B); (b) issue a writ in the nature of mandamus or any other appropriate writ, order or direction quashing the impugned orders as being perverse, illegal and unsustainable in law, thereby directing Respondent No.1 to cancel the digitally signed order passed u/s 148A(d) of the Act dated 28.02.2024 bearing No. for AY: - 3 - HC-KAR NC: 2025:KHC:43295 WP No. 32285 of 2025 ITBA/AST/F/148A/2023-24/1061639705(1) 2020-21 (Annexure-B); c) issue a writ in the nature of Prohibition or any other appropriate writ, order or direction quashing the impugned orders as being perverse, illegal and unsustainable in law, thereby directing Respondent No.1 to cancel the digitally signed order passed u/s 148A(d) of the Act dated 28.02.2024 bearing ITBA/AST/F/148A/2023-24/1061639705(1) 2020-21 (Annexure-B); for No. AY: d) issue a writ in the nature of certiorari or any other appropriate writ, order or direction quashing the impugned orders as being perverse, illegal and unsustainable in law, thereby directing Respondent No.1 to cancel the digitally signed assessment order u/s 147 rws 144 rws 144B of the Act dated 27.12.2024 bearing No. ITBA/AST/S/147/2024-25/1071638992(1) along with demand notice u/s.156 of the Act bearing No. ITBA/AST/S/156/2024-25/1071639013(1) for AY: 2020- 21 (Annexure-E); e) issue a writ in the nature of mandamus or any other appropriate writ, order or direction quashing the impugned orders as being perverse, illegal and unsustainable in law, thereby directing Respondent No.1 to cancel the digitally signed assessment order u/s 147 rws 144rwis 1448 of the Act dated 27.12.2024 bearing No. ITBA/AST/S/147/2024-25/1071638992(1) along with demand notice u/s.156 of the Act bearing No. ITBA/AST/S/156/2024-25/1071639013(1) for AY:2020- 21(Annexure-E); (f) Issue a writ in the nature of Prohibition or any other appropriate writ, order or direction quashing the impugned orders as being perverse, illegal and unsustainable in law, thereby directing Respondent No.1 to cancel the digitally signed assessment order u/s 147 rws 144 rws 144B of the Act dated 27.12.2024 bearing No. ITBA/AST/S/147/2024-25/1071638992(1) along with demand notice u/s.156 of the Act bearing No. ITBA/AST/S/156/2024-25/1071639013(1) for AY:2020- 21 (Annexure-E); and direct the Respondents to cancel the addition made in the hands of the Petitioner. - 4 - HC-KAR NC: 2025:KHC:43295 WP No. 32285 of 2025 (g) 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. (h) direct the Respondents to award the costs of this Writ Petition." 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 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’), was not received by petitioner and he was not aware of the notice and consequently, petitioner could not submit its reply / response along with documents to the said notice. 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 - 5 - HC-KAR NC: 2025:KHC:43295 WP No. 32285 of 2025 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 material on record will indicate that respondents having issued a notice dated 12.02.2024 under Section 148A(b) under the IT Act for the Assessment Year 2020-21, the petitioner did not furnish any reply. 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(d) 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 – B dated 28.02.2024 passed under - 6 - HC-KAR NC: 2025:KHC:43295 WP No. 32285 of 2025 Section 148A(d) and demand notice at Annexure-E dated 27.12.2024 passed under Section 147 w/w Section 144 read with Section 144B 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 12.02.2024 notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices/orders at Annexures B and E dated 28.02.2024 and 27.12.2024 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Notice under Section 148A(b) of the IT Act dated 12.02.2024. - 7 - HC-KAR NC: 2025:KHC:43295 WP No. 32285 of 2025 (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent No.1, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BSV List No.: 1 Sl No.: 20