- 1 - HC-KAR NC: 2025:KHC:43450 WP No. 28593 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28593 OF 2024 (T-IT) BETWEEN: SRI. SATISH KUMAR S/O. S. MUNIYAPPA AGED ABOUT 47 YEARS RESIDING AT NO.119, SAPTHAGIRI NIVAS, 1ST MAIN ROAD, BRINDAVAN LAYOUT, KAVALBYRASANDRA, R.T. NAGAR POST BENGALURU - 560 032. …PETITIONER (BY SRI. MOHAMMED MUJASSIM, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 6(3)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560 095. 2. NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E RAMP JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) *** Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43450 WP No. 28593 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER DTD 29.03.2022 BEARING DIN NO.ITBA/AST/S/147/2021.22/1041923186(1) PASSED BY RESPONDENT NO.2, VIDE ANNX-A, TO THE WRIT PETITION, ETC. THIS WRIT 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 for the following reliefs:- " (a) issue a writ of certiorari quashing the impugned assessment order dated 29.03.2022 bearing DIN No.ITBA/AST/S/147/2021- 22/1041923186(1) passed by the Respondent No.2, vide Annexure-A and demand notice dated 29.03.2022 Bearing No.ITBA/AST/(S)156/2021-22/1041923 - 335(1) Vide Annexure- A1, to the Writ Petition; (b) grant such other order or direction as deemed fit by this Hon'ble Court in the facts and circumstances of the case." 2. Heard learned counsel for the parties and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:43450 WP No. 28593 of 2024 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 148 of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 31.03.2021 was received by petitioner and could not file his return of income to the same 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 filed his return of income to Section 148 notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to file his return of income to Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient - 4 - HC-KAR NC: 2025:KHC:43450 WP No. 28593 of 2024 cause and if one more opportunity is granted, petitioner would file his return of income, I deem it just and appropriate to set aside the impugned order at Annexure –A dated 29.03.2022 passed under Section 147 r/w. Section 144 read with Section 144B of the Income Tax Act and subsequent notice of demand at Annexure A1 dated 29.03.2022 issued under Section 156 of the I.T. Act, and remit the matter back to respondent No.1 for reconsideration afresh from the stage of filing of return by the petitioner to Section 148 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 assessment order at Annexure –A dated 29.03.2022 passed under Section 147 r/w. Section 144 read with Section 144B of the Income Tax Act and the subsequent notice of demand at Annexure A1 dated 29.03.2022 issued under Section 156 of the I.T. Act, are hereby set aside. - 5 - HC-KAR NC: 2025:KHC:43450 WP No. 28593 of 2024 (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of filing of return of income to Notice under Section 148 of the IT Act dated 31.03.2021. (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 BMV* CT-SG List No.: 1 Sl No.: 6