- 1 - HC-KAR NC: 2025:KHC:47382 WP No. 22031 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 22031 OF 2025 (T-IT) BETWEEN: MASTIGOWDA SHANKAR S/O MASTIGOWDA, AGED ABOUT 61 YEARS PRAKRUTHI BAR AND RESTAURANT B.M. ROAD, CHANNARAYAPATNA, HASSAN DISTRICT – 573 116 PAN: ACRPS2690H …PETITIONER (BY SRI. GANAPATI YADAV BHAT, ADVOCATE) AND: INCOME TAX OFFICER WARD 1 AND TPS, HASSAN – 573 201 …RESPONDENT (BY SRI. M. THIRUMALESH, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE UNDER SECTION 226(3) OF THE ACT DATED 08/11/2024 BEARING DIN NO. ITBA/COM/F/17/2024- 25/1070207749(1) ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2022-23 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 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47382 WP No. 22031 of 2025 ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under section 226(3) of the Act dated 08/11/2024 bearing DIN No. ITBA/COM/F/17/2024-25/1070207749(1) issued by the Respondent for the assessment year 2022-23 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 143(2) of the Act dated 01/06/2023 bearing DIN No. ITBA/AST/S/143(2)/2023-24/1053424373(1) Issued by the Respondent for the assessment year 2022-23 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 143(3) r.w.s 144B of the Act, dated 26/03/2024 bearing DIN No. ITBA/AST/S/143(3)/2023-24/1063372178(1) issued by the Respondent for the assessment year 2022-23 herein marked as Annexure - A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice issued under section 274 r.w.s 271AAC(1) of the Act dated 26/03/2024 bearing DIN No. ITBA/PNL/S/271AAC(1)/2023-24/1063372324(1) - 3 - HC-KAR NC: 2025:KHC:47382 WP No. 22031 of 2025 issued by the Respondent for the assessment year 2022-23 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 271AAC(1) of the Act dated 24/09/2024 bearing DIN No. ITBA/PNL/F/271AAC(1)/2024-25/1069066098(1) passed by the Respondent for the assessment year 2022-23 herein marked as Annexure - A4. vi) And pass such other orders as the 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. 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 01.06.2023 was received by petitioner and the petitioner could not file reply/ documents to the same due to bonafide reasons, unavoidable circumstances and sufficient cause and therefore the said notice as well as all the further notices went un-noticed by the Petitioner and hence he could not file reply/ - 4 - HC-KAR NC: 2025:KHC:47382 WP No. 22031 of 2025 documents and contest the proceedings. 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 orders and notices, the petitioner would do so and 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 - 5 - HC-KAR NC: 2025:KHC:47382 WP No. 22031 of 2025 the impugned order at Annexure – A2 dated 26.03.2024 and subsequent notice / orders, etc., and remit the matter back to respondent 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. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures A1, A2 and A4 are hereby set aside. (iii) Matter is remitted back to respondent 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 01.06.2023. (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 BMC: List No.: 2 Sl No.: 11