- 1 - HC-KAR NC: 2025:KHC:41785 WP No. 12672 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12672 OF 2023 (T-IT) BETWEEN: 1. SRI BYPINA VEERRAJU CHAUDARY S/O. BYPINA SOMARAJU AGED 53 YEARS, R/AT. HOUSE NO.19, SONGDIAN. XUYUAN VILLAGE, LIUQUAIO TOWN, TONGZHOU, NANTONG CITY, JIANGSU PROVINCE CHINA - 226 363. REP. BY GPA HOLDER SRI. P.S. SHIVASWAMY, S/O. P.K. SUKUMARAN, AGED 44 YEARS, R/AT F1, KRISHNA KUNJ APARTMENTS, ATTIGUPPE, VIJAYANAGAR, BANGALORE - 560 003. …PETITIONER (BY SRI. M.V. SESHACHALA, SENIOR COUNSEL FOR SRI. ARAVIND V. CHAVAN, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 5(3)(1) BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX-5 BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095. Digitally signed by SHARADAVANI B Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:41785 WP No. 12672 of 2023 3. INCOME TAX OFFICER WARD - 4 (2) (3) BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095. 4. PRINCIPAL COMMISSIONER OF INCOME TAX - 4, BMTC BUILDING, 80 FEET ROAD KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE FOR R1 TO R4) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT DECLARING THAT A NON RESIDENT INDIANS ASSESSMENT HAS TO BE PASSED U/S 144C OF THE IT ACT IN VIEW OF THE AMENDMENT TO SEC 144C(15)(b)(ii) OF THE IT ACT WITH EFFECT FROM 01/04/2020 BRINGING NON-RESIDENT INDIANS WITHIN THE DEFINITION OF ELIGIBLE ASSESSEE AS PER THIS PROVISION 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 - 3 - HC-KAR NC: 2025:KHC:41785 WP No. 12672 of 2023 ORAL ORDER In this petition, petitioner seeks the following reliefs: "WHEREFORE, it is respectfully prayed that this Hon'ble Court may be pleased to:- a. Issue a writ declaring that a Non Resident Indian's assessment has to be passed u/s. 144C of the IT Act in view of the amendment to Section 144C(15)(b)(ii) of the IT Act with effect from 01.04.2020 bringing Non-Resident Indians within the definition of "eligible assessee" as per this provision. b. Issue a Writ of certiorari to quash the assessment order dated 31.03.2023 bearing No.ITBA/AST/S/147/2022-23/1051789672(1) Annexure-E passed by third respondent and the order passed u/s. 148A of + the IT Act dated 31.03.2022 bearing No.ITBA/AST/F/148A/2021-22/1042365275(1) Annexure- C3 passed by first respondent for Assessment year 2018- 19 as Null and void. c. Issue such other Writ or direction as this Hon'ble Court deem fit to grant in the facts and circumstances of the present case." 2. Heard learned counsel for the petitioner and learned counsel for the respondents 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 - 4 - HC-KAR NC: 2025:KHC:41785 WP No. 12672 of 2023 under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), to 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 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 these circumstances, in - 5 - HC-KAR NC: 2025:KHC:41785 WP No. 12672 of 2023 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 – E dated 31.03.2023, passed under Section 147 r.w.s. 144 of the Income Tax Act, the order at Annexure – C3_ dated 31.03.2022 passed under section 148(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 Section 148A(b) notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. - 6 - HC-KAR NC: 2025:KHC:41785 WP No. 12672 of 2023 (ii) Impugned Assessment order dated 31.03.2023 at Annexure-E and Order under Section 148A(d) dated 31.03.2022 at Annexure – C3 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 Show Cause Notice under Section 148A(b) of the IT Act dated 14.03.2022. (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 BSV CT-SG List No.: 2 Sl No.: 3