- 1 - HC-KAR NC: 2025:KHC:44724 WP No. 6293 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 6293 OF 2023 (T-IT) BETWEEN: SRI BILSHIVALE MUDDANNA CHAMPAKADHAMA S/O LATE MUDDANNA AGED ABOUT 44 YEARS R/A NO.96, BILESHIVALE DODDAGUBBI POST BANGALORE – 560 049. …PETITIONER (BY SRI. G.S. NAGARISH, ADVOCATE) AND: 1. ASSESING OFFICER NATIONAL E ASSESMENT CENTRE NO.412-412, 1ST FLOOR OPP.METRO PILLAR NO.793 DWARKA MOR NEW DELHI-110 059. 2. DEPUTY DIRECTOR OF INCOME TAX INVESTIGATION WING UNIT-3(4), 4TH FLOOR C R BUILDING ANNEXE QUEENS ROAD, BANGALORE-560 001. 3. DIRCTOR GENERAL OF INCOME TAX INVETIGATION WING C R BUILDING ANNEXE QUEENS ROAD, BANGALORE- 560 001. 4. INCOME TAX OFFICER WARD-4(2)(1), BMTC BUILDING Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:44724 WP No. 6293 of 2023 80 FEET ROAD, KORAMANGALA BENGALURU-560 095. 5. PRINCIPAL COMMISSISONER OF INCOME TAX-4 BMTC BUILDING, 800 FEET ROAD KORAMANGALA BENGALURU-560 095. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE PENALTY ORDERS DTD 19.09.2022 BEARING NO.ITBA/PNL/F/271(1)(B)/2022- 23/1045662009(1)A ANNX-J1 DTD 09.09.2022 BEARING NO.ITBA/PNL/F/271F/2022-23/1045364772(1) ANNX-H1 AND DTD 20.09.2022 BEARING NO.ITBA/PNL/F/271(1)(C)/2022-23/1045690048(1) ANNX-G1 BY FOURTH RESPONDENT FOR ASSESSMENT YEAR 2015-16. THIS PETITION, COMING ON FOR ORDERS, 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:- “ a) Issue a Writ of certiorari to quash the penalty orders dated: 19.09.2022 bearing No.ITBA/PNL/F/271(1)(B)/2022-23/1045662009(1) Annexure-J1, dated: 09.09.2022 bearing No.ITBA/PNL/F/271F/2022-23/1045364772(1) Annexure-H1, and dated: 20.09.2022 bearing No.ITBA/PNL/F/271(1) (c)/2022-23/1045690048(1) Annexure-G1 by fourth respondent for Assessment year 2015-16. - 3 - HC-KAR NC: 2025:KHC:44724 WP No. 6293 of 2023 b. Issue a Writ of certiorari to quash the exparte assessment order passed u/s. 147 r/w s. 144B of the IT Act dated: 27.03.2022 bearing No.ITBA/AST/S/147/2021-22/1041724810(1) Annexure-F1 passed by first respondent for Assessment year 2015-16. c. Issue such other Writ or direction as this Hon’ble Court deem fit to grant in the facts and circumstances of the present case.” 2. Heard learned counsel for the parties and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the notice issued by the 1st respondent under Section 142(1) of the Income Tax Act, 1961 (for short, ‘I.T Act’) dated 24.01.2022 was received by petitioner and could not file reply/ documents to the same, since the said notice as well as all prior notices were not sent to the registered address of the petitioner but were only uploaded in the Income Tax portal and the same were not noticed by the petitioner and hence, he could not file reply/ documents and contest the proceedings. It is submitted that the inability and omission on the part of the - 4 - HC-KAR NC: 2025:KHC:44724 WP No. 6293 of 2023 petitioner to submit reply / response along with documents to Section 142(1) 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 1st respondent may be directed to proceed further in accordance with law. 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. A perusal of the impugned order will indicate that it is an undisputed fact that the petitioner has not submitted reply / response along with documents to Section 142(1) 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 142(1) 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 – F1 dated 27.03.2022, passed - 5 - HC-KAR NC: 2025:KHC:44724 WP No. 6293 of 2023 under Section 147 read with section 144 read with section 144B of the I.T. Act and subsequent notices / orders, etc., and remit the matter back to 1st respondent for reconsideration afresh from the stage of submitting of reply by the petitioner to 142(1) notice dated 24.01.2022 and to proceed further in accordance with law. 6. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned orders at Annexures F1, G1, H1 and J1 passed by the respondents are hereby set aside. (iii) Matter is remitted back to 1st respondent for reconsideration afresh in accordance with law from the stage of submitting of reply to the Notice dated 24.01.2022 issued under Section 142(1) of the I.T Act. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the 1st respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.