- 1 - HC-KAR NC: 2025:KHC:53005 WP No. 37493 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37493 OF 2025 (T-IT) BETWEEN: SRI SIDDARAJU AGED ABOUT 42 YEARS, S/O SIDDEGOWDA, NO.2, CHANNEGOWDANA DODDI, MADDUR TOWN AND TALUK, MANDYA - 571 428, PAN: CWIPS1172B …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. Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53005 WP No. 37493 of 2025 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE -3, BMTC BUILDING, KORAMANGALA, BANGALORE - 560 095. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 1) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE UNDER SECTION 148 OF THE ACT DATED 25.03.2021 BEARING DIN NO. ITBA/AST/S/148/2020-21/1031740285(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2016-17 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 the following prayer: "i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under section 148 of the Act dated 25/03/2021 bearing DIN No.ITBA/AST/S/148/2020-21/1031740285(1) issued by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 147 r.w.s 144, 144B of the Act dated 24/03/2022 bearing DIN No.ITBA/AST/S/147/2021-22/1041533362(1) passed - 3 - HC-KAR NC: 2025:KHC:53005 WP No. 37493 of 2025 by the Respondent No.2 for the assessment year 2016-17 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 Under section 271F dated 29/08/2022 bearing DIN No. ITBA/PNL/F/271F/2022-23/1045242621(1) passed by the Respondent No.1 for the assessment year 2016-17 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 29/08/2022 bearing DIN No. ITBA/PNL/F/271(1)(b)/2022- 23/1045242620(1) by the Respondent No.1 for the assessment year 2016-17 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 29/08/2022 bearing DIN No. ITBA/PNL/F/271(1)/(c)/2022- 23/1045247683(1) by the Respondent No.1 for the assessment year 2016-17 herein marked as Annexure - A4. vi) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Sri M Tirumalesh, learned counsel is directed to accept notice for the respondents. 3. Heard learned counsel for the parties and perused the material on record. 4. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, - 4 - HC-KAR NC: 2025:KHC:53005 WP No. 37493 of 2025 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’) dated 25.03.2021 was received by petitioner and could not file return of income to the same since the petitioner's e-mail was inactive and therefore, the said notice as well as all the further notices went un-noticed by the petitioner and hence he could not file returns of income and contest the proceedings. It is submitted that the inability and omission on the part of the petitioner to file returns of income 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. 5. 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. 6. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not filed returns of income to Section 148 notice. Under these circumstances, in view of the - 5 - HC-KAR NC: 2025:KHC:53005 WP No. 37493 of 2025 specific assertion on the part of the petitioner that his inability and omission to file return of income to Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would file return of income, I deem it just and appropriate to set aside the impugned notice and orders at Annexure-A dated 25.03.2021, Annexure-A1 dated 24.03.2022, Annexure-A2 dated 29.08.2022, Annexure-A3 dated 29.08.2022, and Annexure-A4 dated 29.08.2022 and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of filing return of income by the petitioner to the Section 148 notice and to proceed further in accordance with law. 7. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices/orders at Annexure-A dated 25.03.2021, Annexure-A1 dated 24.03.2022, Annexure-A2 dated 29.08.2022, Annexure-A3 dated 29.08.2022, and Annexure-A4 dated 29.08.2022 are hereby set-aside. - 6 - HC-KAR NC: 2025:KHC:53005 WP No. 37493 of 2025 (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of filing return of income to the Section 148 Notice dated 25.03.2021. (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 YKL List No.: 2 Sl No.: 15 CT:BHK