- 1 - HC-KAR NC: 2025:KHC:43452 WP No. 14698 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. 14698 OF 2024 (T-IT) BETWEEN: MAHADEVARADYA SHIVANNA S/O. SHIVANNA, AGED ABOUT 64 YEARS, NO. 40, RAJAPURA VILLAGE, HENNAGARA POST, ANEKAL TALUK, BANGALORE - 560 099. …PETITIONER (BY SRI. KASHINATH KALMATH, ADVOCATE FOR SRI. RAMA MURTHY R., ADVOCATE) AND: THE INCOME TAX OFFICER WARD-4(3)(3), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560 095. …RESPONDENT (BY SRI. SUSHAL TIWARI, ADVOCATE) *** THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICES DATED 22.02.2023 AND 04.03.2023 ISSUED U/S 148A(b) OF THE ACT (ANNEXURE-A AND B) (ITBA/AST/F/148A(SCN)/ Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43452 WP No. 14698 of 2024 2022.23/105005393(1) AND ITBA/AST/F/148A(SCN) /2022.23/ 1050411161 (1) ISSUED FOR THE ASSESSMENT YEAR 2016.17 BY THE RESPONDENT, 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. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the Notices dated 22-02-2023 & 04-03-2023 issued u/s 148A(b) of the Act (Annexure -A & B) [ITBA/ AST/ F / 148A (SCN) / 2022-23 / 1050005393 (1) & ITBA/AST /F/148A (SCN) /2022-23/ 1050411161 (1)] issued for the assessment year 2016-2017 by the Respondent. B. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order dated 17-03-2023 made u/s 148A(d) of the Act, for the assessment year 2016-2017 (Annexure-C) [ITBA/AST/F/148A/2022-23/1050874913(1)] by the Respondent. C. The Petitioner humbly pray this Hon'ble Court may be pleased to issues Writ of Certiorari or in the nature of Writ of Certiorari quashing the notice issued u/s.148 of the Act dated 17-03-2023 for the assessment year 2016-2017 (Annexure-D) - 3 - HC-KAR NC: 2025:KHC:43452 WP No. 14698 of 2024 [ITBA/AST/S/148_1/2022-23/1050918579(1)] issued by the Respondent. D. The Petitioner humbly pray this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order of assessment dated 22.03-2024 made u/s 147 r.w.s. 144 of the Act, for the assessment year 2016-17 (Annexure-J) [ITBA/AST/S/147/ 2023- 24/1063217080(1)] passed by the Respondent. E. The Petitioner humbly prays the Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the show cause notice dated 23.03.2024 issued u/s. 271(1)(b) of the Act for the assessment year 2016-17 (Annexure- L) [ITBA/PNL/S/271(1)(b) / 2023-24/ 1063237249(1)]. F. The Petitioner humbly prays the Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the show cause notice dated 22.03.2024 issued u/s. 271(1)(c) of the Act for the assessment year 2016-17 (Annexure- L-1) [ITBA/PNL/S/271(1)(c)/2023-24/1063217213(1)]. G. The Petitioner humbly prays the Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the show cause notice dated 23.03.2023 issued u/s. 271F of the Act for the assessment year 2016-17 (Annexure-L-2) [ITBA/PNL/S/271F/2023-24/1063237043(1)]. H. This Hon'ble Court may be pleased to issue such other relief or reliefs as this Hon'ble Court deems fit, in the interest of justice, in the Petitioner's case." - 4 - HC-KAR NC: 2025:KHC:43452 WP No. 14698 of 2024 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 respondent under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 22.02.2023 was not received by petitioner, but the same was uploaded in the portal and hence, could not file reply/ documents to the same since he was not aware of the notice and therefore the said notice as well as all the further notices went un-noticed by the Petitioner and hence he could not file reply/ documents and contest the proceedings. 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 respondent may be directed to proceed further in accordance with law. - 5 - HC-KAR NC: 2025:KHC:43452 WP No. 14698 of 2024 4. Per contra, learned counsel for the respondent 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 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 – C dated 17.03.2023 passed under Section 148A(d) of the Income Tax Act and at Annexure J dated 22.03.2024 passed under Section 147 r/w. Section 144 of the Income Tax Act and subsequent notice dated 17.3.2023 at Annexure D, show cause notices dated 23.03.2024 at Annexure L, dated 22.03.2024 at Annexure L1 and dated 23.03.2024 at Annexure L2, and remit the matter back to respondent for reconsideration afresh from the stage of submitting of reply by the - 6 - HC-KAR NC: 2025:KHC:43452 WP No. 14698 of 2024 petitioner to 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. (ii) Impugned order at Annexure – C dated 17.03.2023 passed under Section 148A(d) of the Income Tax Act and at Annexure J dated 22.03.2024 passed under Section 147 r/w. Section 144 of the Income Tax Act and subsequent notice dated 17.3.2023 at Annexure D, show cause notices dated 23.03.2024 at Annexure L, dated 22.03.2024 at Annexure L1 and dated 23.03.2024 at Annexure L2 are hereby set aside. (iii) Matter is remitted back to respondent 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 22.02.2023 at Annexure A. - 7 - HC-KAR NC: 2025:KHC:43452 WP No. 14698 of 2024 (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* List No.: 1 Sl No.: 4 CT-SG