- 1 - HC-KAR NC: 2025:KHC:49134 WP No. 35533 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35533 OF 2025 (T-IT) BETWEEN: SRI. PUJARI YADAV, AGED 38 YEARS, S/O RACHA RAM YADAV, R/A NO.60, HOSAHALLI ROAD, 1ST STAGE, HBR LAYOUT, BANGALORE - 560 043. PAN: BKWPP2109L …PETITIONER (BY SRI. S.V. RAVI SHANKAR, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD - 1 (2)(2), BANGALORE - 560 095. 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 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49134 WP No. 35533 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) QUASH THE ORDER PASSED U/S 144 DATED 16/12/2019 BEARING DIN ITBA/AST/S/144/2019-20/1022415138(1) PASSED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED 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, the petitioner seeks for the following reliefs:- "i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 144 dated 16/12/2019 bearing DIN ITBA/AST/S/144/2019-20/1022415138(1) passed by the Respondent No. 1 for the assessment year 2017-18 herein marked as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 270A dated 06/01/2022 bearing DIN ITBA/PNL/F/270A/2021-22/1038471555(1) passed by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure - A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s - 3 - HC-KAR NC: 2025:KHC:49134 WP No. 35533 of 2025 271AAC(1) dated 17/01/2022 bearing DIN ITBA/PNL/F/271AAC(1)/2021-22/1038811070(1) passed by the Respondent No. 2 for the assessment year 2017-18 herein marked as Annexure - A2. iv) And pass such other orders as this Hon'ble Court may deem fit and appropriate in the interest of justice and equity." 2. Heard learned counsel for the petitioner, 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 143(2) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 25.09.2018 was not received by petitioner and could not file reply/ documents to the same which culminated in the impugned ex-parte order. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 143(2) 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 order and notices, - 4 - HC-KAR NC: 2025:KHC:49134 WP No. 35533 of 2025 the petitioner would do so and the 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 submitted reply / response along with documents to Section 143(2) 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 143(2) 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 – A dated 16.12.2019, passed under Section 144 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 143(2) notice and to proceed further in accordance with law. - 5 - HC-KAR NC: 2025:KHC:49134 WP No. 35533 of 2025 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned orders at Annexures - A, A1 and A2 dated 16.12.2019, 06.01.2022 and 17.01.2022, 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 Show Cause Notice under Section 143(2) of the IT Act dated 25.09.2018. (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 SJK List No.: 2 Sl No.: 12/ CT: BHK