- 1 - HC-KAR NC: 2025:KHC:53312 WP No. 37650 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37650 OF 2025 (T-IT) BETWEEN: SRI CHANIGOWDANADODDI SHIVALINGEGOWDA SIDDARTHA AGE ABOUT 32 YEARS, S/O SHIVALINGEGOWDA, NO. 33, H K V NAGAR, 2ND CROSS, CHANNEGOWDANADODDI, MADUR TOWN , MADDUR TALUK, MANDYA – 571 428 PAN: DKZPS7908R …PETITIONER (BY SRI. RAVI SHANKAR S. V., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 1 AND TPS MANDYA – 571 401 2. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI – 110 003 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX BANGALORE-3, BMTC BUILDING, KORMANGALA, BANGALORE – 560 095 …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53312 WP No. 37650 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148 OF THE ACT, DATED 23/03/2021 VIDE ITBA/AST/S/148/2020-21/1031675025(1), BY THE RESPONDENT NO.1 FOR THE AY 2015-16 IS ANNEXED AND ATTACHED AS ANNEXURE A 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 for the following reliefs:- “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Act, dated 23.03.2021 vide ITBA/AST/S/S/148/2020-21/1031675025(1), by the Respondent No.1 for the AY 2015-16 is annexed and attached as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under section 147 r.w.s. 144, 144B of the act dated 23.03.2022 vide ITBA/AST/S/147/2021- 22/1041659606(1) by the Respondent No.2 for the AY 2015-16 are annexed and attached as Annexure-A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed Under section 271F dated 07.09.2022 bearing DIN No.ITBA/PNL/F/271F/2022-23/1045285691(1) passed - 3 - HC-KAR NC: 2025:KHC:53312 WP No. 37650 of 2025 by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure – A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under section 271(1)(b) of the Act dated 07.09.2022 bearing DIN No.ITBA/PNL/F/271(1)(b)/2022- 23/1045279085(1) by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure- A3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under section 271(1)(c) of the act dated 12.09.2022 bearing DIN No.ITBA/ONL/F/271(1)(c)/2022- 23/1045451378(1) by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure – A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the rectification order passed under section 154 r.w.s. 147 dated 12.09.2022 vide ITBA/REC/S/154_1/2022- 23/1045403539(1) by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure – A5. vii) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” - 4 - HC-KAR NC: 2025:KHC:53312 WP No. 37650 of 2025 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 under Section 148 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 148 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 - HC-KAR NC: 2025:KHC:53312 WP No. 37650 of 2025 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 148 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 148 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 order at Annexure – A1 dated 26.03.2022, passed under Section 147 of the Income Tax Act, the order at Annexure- A2 dated 07.09.2022 passed under section 271F 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 148 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:53312 WP No. 37650 of 2025 (ii) Impugned notices / orders at Annexures –A1 ,A2, A3, A4 and A5 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 148 of the IT Act dated 23.03.2021. (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 MDS List No.: 2 Sl No.: 14