- 1 - HC-KAR NC: 2025:KHC:43177 WP No. 9017 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9017 OF 2022 (T-IT) BETWEEN: VEERA MACHIDEVA VIVIDHODHESHA SAHAKARI SANGHA LIMITED, PUTTUR, REP. BY CEO DAYAMANI H K, DAUGHTER OF K KUKKAPPA AND AGED ABOUT 34 YEARS, NO.III/56367, LILLI COMPLEX, APMC ROAD, PUTTUR TALUKA, DAKSHINA KANNADA DISTRICT, PIN CODE 574 201. …PETITIONER (BY SRI SHREEHARI KUSTA, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD (1), PUTTUR, RADHIKA COMPLEX, COURT ROAD, PUTTUR-574 201. 2. NATIONAL FACELESS ASSESSMENT CENTRE, REP. BY PRICIPAL CHIEF COMMISSIONER OF INCOME TAX (NEAC), ROOM NO.401, 2ND FLOOR, E RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110 003. …RESPONDENTS (BY SRI M DILIP & SRI RAVIRAJ Y.N, ADVOCATES) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT 1961 (FOR SHORT, THE ACT) DATED 25.03.2021 FOR THE ASSESSMENT YEAR 2016-17 WHICH BEARS DIN VIZ. ITBA/AST/S/14/2020-21/1031761858(1) WHICH IS ENCLOSED AS ANNEXURE-A ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:43177 WP No. 9017 of 2022 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. In this petition, the petitioner seeks following reliefs: "WHEREFORE THE PETITIONER MOST RESPECTFULLY PRAYS BEFORE THIS HON'BLE COURT AS UNDER- (a) Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice under section 148 of the Income Tax Act, 1961(for short, the 'Act') dated 25/03/2021 for the Assessment Year 2016-17 which bears the DIN viz., ITBA/AST/S/148/2020-21/1031761858(1) which is enclosed as Annexure A. (b) Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the order of assessment under section 147 r.w.s. 144 r.w.s.144B of the Income Tax Act, 1961 dated 23/03/2022 issued by the Respondent No. 2 for the Assessment Year 2016-17 which bears the DIN viz., ITBA/AST/S/147/2021-22/1041336594(1) which is enclosed as Annexure B. (c) Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the notice of demand under section 156 of the Income Tax Act, 1961 dated 23/03/2022 issued by the Respondent No. 2 for the Assessment Year 2016-17 which bears the DIN ITBA/AST/S/156/2021-22/1041336692(1) which is enclosed Annexure C. (d) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." - 3 - HC-KAR NC: 2025:KHC:43177 WP No. 9017 of 2022 2. Heard learned counsel for the petitioner, learned counsel for respondents and perused the material on record. 3. A perusal of the material on record will indicate that the petitioner having not submitted his reply to the notice under Section 148 of IT Act, 1961, dated 25.03.2021, the 2nd respondent proceeded to pass the impugned order at Annexure-B dated 23.03.2022 under Section 147 r/w sections 144 and 144 B of IT Act, 1961, followed by demand notice dated 23.3.2022, aggrieved by which, the petitioner is before this Court by way of present petition, inter alia contending that the inability and omission on the part of the petitioner to submit reply to the notice under section 148 of IT Act, 1961, was due to bonafide reasons, unavoidable circumstances and sufficient cause. It is submitted that, if one more opportunity is provided to the petitioner by setting aside the impugned orders and notices, the petitioner would submit the reply and 2nd 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 the same is liable to be dismissed. - 4 - HC-KAR NC: 2025:KHC:43177 WP No. 9017 of 2022 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 148 of IT Act, 1961 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 the 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 – B dated 23.03.2022 passed by 2nd respondent under Section 147 r/w section 144 and 144B of the Income Tax Act and subsequent notice / orders, etc., and remit the matter back to the 2nd respondent for reconsideration afresh from the stage of submitting of reply by the petitioner to the notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. - 5 - HC-KAR NC: 2025:KHC:43177 WP No. 9017 of 2022 (ii) Impugned notices / orders at Annexures B dated 23.03.2022 passed by the 2nd respondent and consequent notice dated 23.03.2022 at Annexure-C are hereby set aside. (iii) Matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148 of the IT Act 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 provide sufficient and reasonable opportunity and proceed further in accordance with law. (v) All rival contentions on all aspects of the matter , including the aspect of limitation are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 1 Sl No.: 41