- 1 - HC-KAR NC: 2025:KHC:46800 WP No. 9550 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9550 OF 2022 (T-IT) BETWEEN: RINKU DESHPANDE, W/O SRI. NILESH R DESHPANDE, AGED 47 YEARS, NO.123, TOWER-4, PEBBLE BAY APARTMENT, 1ST MAIN, RMV 2ND STAGE, DOLLARS COLONY, BENGALURU – 560 094 KARNATAKA …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. NATIONAL FACELESS ASSEMENT CENTRE REP. BY 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. 2. THE INCOME TAX OFFICER WARD 6(3) (1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 KARNATAKA. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46800 WP No. 9550 of 2022 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ASSESSMENT ORDER PASSED BY THE RESPONDENT NO.1 UNDER SECTION 147 READ WITH SECTION 144 READ WITH SECTION 144B OF THE INCOME TAX ACT 1961 DATED 31.03.2022 FOR THE ASSESSMENT YEAR 2014-15 BEARING DIN: ITBA/AST/S/147/2021-22/1042284668(1) HEREIN MARKED AS ANNEXURE-A1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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 and direction in the nature of a writ of certiorari quashing the assessment order passed by the Respondent No.1 under section 147 read with section 144 read with section 144B of the Income-tax Act, 1961 dated 31.03.2022 for the assessment year 2014-15 bearing DIN: ITBA/AST/S/147/2021-22/1042284668(1) herein marked as Annexure-A1. ii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Computation sheet passed by the Respondent No.1 for the assessment order passed under section 147 read with section 144 read with section 144B of the Income-tax Act, 1961 dated 31.03.2022 for the assessment year 2014-15 bearing DIN: ITBA/AST/S/147/2021- 22/1042286658(1) herein marked as Annexure-A2. - 3 - HC-KAR NC: 2025:KHC:46800 WP No. 9550 of 2022 iii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice of demand issued under section 156 of the Income-tax Act, 1961 dated 31.03.2022 for the assessment year 2014-15 bearing DIN & Notice No.:ITBA/AST/S/156/2021- 22/1042284878(1) herein marked as Annexure-A3. iv) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice for penalty under section 274 read with section 271(1)(C) of the Income-tax act, 1961 dated 31.03.2022 for the assessment year 2014-15 bearing DIN: ITBA/PNL/S/271(1)(c)/2021-22/1042285188(1) herein marked as Annexure-A4. v) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice for penalty under section 274 read with section 271F of the Income-tax act, 1961 dated 31.03.2022 for the assessment year 2014-15 bearing DIN: ITBA/PNL/S/271F/2021-22/1042285190(1) herein marked as Annexure-A5. vi) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” 2. Heard learned counsel for the parties and perused the material on record. - 4 - HC-KAR NC: 2025:KHC:46800 WP No. 9550 of 2022 3. In addition to reiterating various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invited my attention to the reply dated 28.03.2022 at Annexure - G to point out that pursuant to the show- cause notice dated 24.03.2022 issued by the 1st respondent, the petitioner filed the aforesaid reply to the said show-cause notice. Further, the 1st respondent passed an Assessment order dated 31.03.2022 under Sections 147 read with Section 144 read with Section 144B of the I.T. Act. The learned counsel for the petitioner pointed out to the impugned order dated 31.03.2022 in order to show that the 1st respondent did not consider the reply dated 28.03.2022 filed by the petitioner and proceeded to pass the impugned order thereby violating principles of natural justice and as such, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondents- revenue submits that there is no merit in the petition and that the same is liable to be dismissed. - 5 - HC-KAR NC: 2025:KHC:46800 WP No. 9550 of 2022 5. A perusal of the impugned order will indicate that the petitioner filed its reply dated 28.03.2022 to the notice issued by the respondent dated 24.03.2022. It is also borne out from the impugned order dated 31.03.2022 that the 1st respondent has not considered the reply dated 28.03.2022 filed by the petitioner and has proceeded to pass the impugned order. Under these circumstances, I am of the considered opinion that the impugned notices, proceedings culminating in the impugned penalty order is violative of principles of natural justice and consequently, the impugned order deserves to be set aside by adopting justice oriented approach and by directing the 1st respondent to consider the reply dated 28.03.2022 filed by the petitioner and thereafter proceed further in accordance with law. 6. In the result, I pass the following:- ORDER (i) The petition is hereby allowed. (ii) The impugned Assessment order at Annexure-A dated 31.03.2022 passed by the 1st respondent is hereby set aside. - 6 - HC-KAR NC: 2025:KHC:46800 WP No. 9550 of 2022 (iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of considering the reply date 28.03.2022 filed by the petitioner. (iv) Liberty is reserved in favour of the petitioner to submit his response/reply along with the documents to the 1st 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.: 61