- 1 - HC-KAR NC: 2025:KHC:45463 WP No. 319 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 319 OF 2024 (T-IT) BETWEEN: ARUNA GOWDA AGED ABOUT 60 YEARS, NO.63, 7TH MAIN, SHARADA COLONY, 3RD BLOCK, 4TH STAGE, BASAVESHWARA NAGAR, BANGALORE-560 079. …PETITIONER (BY SRI. B.R.SUDHEENDRA, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 6(2)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE-560 095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX BANGALORE-6, BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE-560 095. (REPRESENTING THE NATIONAL FACELESS ASSESSMENT CENTRE) …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER PASSED BY THE NFAC UNDER SECTION 147 RWS 144 RWS 144B DATED 11/03/2022 BEARING DIN ITBA/AST/S/147/2021-22/100621597(1) FOR THE AY 2013-14 (ANNEXURE-B1). THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45463 WP No. 319 of 2024 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “(A) Quashing the assessment order passed by the NFAC under section 147 rws 144 rws 144B dated 11.3.2022 bearing DIN; ITBA/AST/S/147/2021-22/1040621597(1) for the AY 2013-14 (Annexure B1) (B) Quashing the computation sheet sent by the NFAC along with the impugned assessment order dated 11.3.2022 bearing DIN: ITBA/AST/S/114/2021-22/1040621662(1) for the AY 2013-14 (Annexure B2) (C) Quashing the notice of demand under section 156 dated 11.3.2022 bearing DIN: ITBA/AST/S/156/2021- 22/1040621688(1) for the AY 2013-14 (Annexure B3) (D) Quashing the assessment order passed by the NFAC under section 147 rws 144 rws 144B dated 11.3.2022 bearing DIN ITBA/AST/S/147/2021-22/1040621686(1) for the AY 2014-15 (Annexure C1). (E) Quashing the computation sheet sent by the NFAC along with the Impugned assessment order dated 11.3.2022 bearing DIN: ITBA/AST/S/114/2021-22/1040621729(1) for the AY 2014-15 (Annexure C2) - 3 - HC-KAR NC: 2025:KHC:45463 WP No. 319 of 2024 (F) Quashing the notice of demand under section 156 dated 11.3.2022 bearing DIN ITBA/AST/S/156/2021- 22/1040621737(1) for the AY 2014-15 (Annexure C3) (G) Quashing the penalty order passed by the NFAC under section 271F 29.8.2022 bearing DIN: ITBA/PNL/F/271F/2022-23/1045003002(1) for the AY 2013- 14 (Annexure F1) (H) Quashing the computation sheet sent by the NFAC along with the impugned penalty order dated 29.8.2022 under section 271F bearing DIN 2022201340410234226T for the AY 2013-14 (Annexure F2) (I) Quashing the notice of demand under section 156 dated 29.8.2022 bearing DIN ITBA/PNL/S/156/2022- 23/1045002939(1) for the AY 2013-14 (Annexure F3) (J) Quashing the penalty order passed by the NFAC under section 271F dated 29.8.2022 DIN ITBA/PNL/F/271F/2022-23 /1044995138(1) for the AY 2014- 15 (Annexure G1) (K) Quashing the computation sheet sent by the NFAC along with the impugned penalty order dated 29.8.2022 under section 271F bearing DIN 2022201440410229074T for the AY 2014-15 (Annexure G2). (L) Quashing the notice of demand under section 156 dated 29.8.2022 bearing DIN ITBA/PNL/S/156/2022- 23/1044995162(1) for the 2014-15 (Annexure G3) - 4 - HC-KAR NC: 2025:KHC:45463 WP No. 319 of 2024 (M) Quashing the penalty order passed by the NFAC under section 271(1)(b) dated: 12.9.2022 bearing DIN: ITBA/PNL/F/271(1)(b)/2022-23/1045452275(1) for the AY 2013-14 (Annexure H1) (N) Quashing the computation sheet sent by the NFAC along with the impugned penalty order dated: 12.9.2022 under section 271(1) (b) bearing DIN 2022201340410550291T for the AY 2013-14 (Annexure-H2) (0) Quashing the notice of demand under section 156 dated 12.9.2022 bearing DIN ITBA/PNL/S/156/2022- 23/1045451903(1) for the At 2013-14 (Annexure H3) (P) Quashing the penalty order passed by the NFAC under section 271(1)(b) dated 12.9.2022 bearing DIN ITBA/PNL/F/271(1)(b)/2022-23/1045415347(1) for the AY 2014-15 (Annexure J1) (Q) Quashing the computation sheet sent by the NFAC along with the impugned penalty order dated 12.9.2022 under section 271(1)(b) bearing DIN 2022201440410550400T for the AY 2014-15 (Annexure J2) (R) Quashing the notice of demand under section 156 dated 12.9.2022 bearing DIN ITBA/PNL/S/156/2022- 23/1045415254(1) for the AY 2014-15 (Annexure J3). (S) Quashing the penalty order passed by the NFAC under section 271(1)(c) 12.9.2022 dated: 12.09.2022 bearing - 5 - HC-KAR NC: 2025:KHC:45463 WP No. 319 of 2024 DIN ITBA/PNL/F/271(1)(c)/2022-23/1045452274(1) for the AY 2013-14 (Annexure K1) (T) Quashing the computation sheet sent by the NFAC along with the impugned penalty order dated 12.9.2022 under section 271(1)(c) bearing DIN 2022201340410550151T for the AY 2013-14 (Annexure K2) (U) Quashing the notice of demand under section 156 dated: 12.9.2022 bearing DIN ITBA/PNL/S/156/2022- 23/1045451901(1) for the AY 2013-14 (Annexure K3) (V) Quashing the penalty order passed by the NFAC under section 271(1)(c) dated 12.9.2022 bearing DIN ITBA/PNL/F/271(1)(c)/2022-23/1045415345(1) for the AY 2014-15 (Annexure L1) (W) Quashing the computation sheet sent by the NFAC along with the impugned penalty order dated 12.9.2022 under section 271(1)(c) bearing DIN 2022201440410550540T for the AY 2014-15 (Annexure L2) (X) Quashing the notice of demand under section 156 dated 12.9.2022 bearing DIN ITBA/PNL/S/156/2022- 23/1045415255(1) for the AY 2014-15 (Annexure L3) AND (Y) Passing such other or further orders as this Honourable High Court may think fit in the facts and circumstances of the case in the interest of justice and equity.” - 6 - HC-KAR NC: 2025:KHC:45463 WP No. 319 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 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘IT Act’) dated 26.03.2021 issued by the respondent was not received by petitioner and hence, could not file 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 respondent 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 her Return of Income for the Notice under Section 148 of the IT Act dated 26.03.2021. Under these circumstances, in view of the specific assertion on the - 7 - HC-KAR NC: 2025:KHC:45463 WP No. 319 of 2024 part of the petitioner that his inability and omission to file Return of Income to the notice dated 26.03.2021 was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would file her Return of Income, I deem it just and appropriate to set aside the impugned orders at Annexure – B1 dated 11.03.2022 passed under Section 147 r.w.s. 144 r.w.s 144B of the Income Tax Act and subsequent notice / orders, etc., and remit the matter back to respondent for reconsideration afresh from the stage of filing of Return of Income by the petitioner to notice under section 148 of the IT Act dated 26.03.2021 and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures B1, B2, B3, C1, C2, C3, F1, F2, F3, G1, G2, G3, H1, H2, H3, J1, J2, J3, K1, K2, K3, L1, L2 and L3 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage - 8 - HC-KAR NC: 2025:KHC:45463 WP No. 319 of 2024 of filing of Return of Income by the petitioner to Notice under Section 148 of the IT Act dated 26.03.2021. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent No.1, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 59