- 1 - HC-KAR NC: 2025:KHC:47208 WP No. 12420 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.12420 OF 2025 (T-IT) BETWEEN: SADGURU INFRATECH PRIVATE LIMITED NO.127, 3RD FLOOR, DR. RAJKUMAR ROAD, 1ST K BLOCK, RAJAJINAGAR, BANGALORE-560 010 …PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE DELHI, INCOME TAX DEPARTMENT, DELHI II FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM DELHI-110 003. …RESPONDENT (BY SRI. M. DILIP, ADVOCATE) THIS W.P IS FILED UNDER ARTILCES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT ORDER OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, CALLING FOR THE RECORDS OF THE PETITIONER'S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER SECTION 143(3) READ WITH SECTION 144(B) OF THE INCOME TAX ACT DATED 25.03.2025 IN DIN NO ITBA/AST/S/143(3)/2024-2025/1074987962(1) (ANNEXURE-L) AND NOTICE DT. 25.03.2025 ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT HAVING DIN AND NOTICE NO. ITBA/AST/S/156 /2024-25/1074988045(1) (ANNEXURE-L2) FOR THE ASSESSMENT YEAR 2023-24 AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47208 WP No. 12420 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “(a) Issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ order or direction under Article 226 of the Constitution of India, calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under section 143(3) read with Section 144(B) of the Income Tax Act dated 25.03.2025 in DIN No: ITBA/AST/S/143(3)/2024-2025/1074987962(1) [ANNEXURE - L] and notice dt. 25.03.2025 issued under Section 156 of the Income Tax Act having DIN and Notice No. ITBA/AST/S/156/2024-25/1074988045(1) [Annexure-L2] for the Assessment Year 2023-24. (b) Issue a writ of Mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of Constitution of India ordering and directing the Respondents by withdrawing and canceling the impugned order issued under section 143(3) read with Section 144(3) of the Income Tax Act dated 25.03.2025 in DIN No: ITBA/AST/S/143(3)/2024-2025/1074987962(1) [ANNEXURE-L] and notice dt. 25.03.2025 issued under Section 156 of the Income Tax Act having DIN and Notice No. ITBA/AST/S/156 /2024-25/1074988045(1) [ANNEXURE- L2] for the Assessment Year 2023-24. - 3 - HC-KAR NC: 2025:KHC:47208 WP No. 12420 of 2025 (c) Issue a writ of prohibitio or a writ in the nature of prohibitio or any other appropriate writ, order or direction under Article 226 of Constitution of India prohibiting and restraining the Respondents by themselves, their sub ordinates, servants and agents from taking any action in furtherance or consequent to impugned order passed under section 143(3) read with Section 144(B) of the Income Tax Act dated 25.03.2025 in DIN No: ITBA/AST/S/143(3)/2024- 2025/1074987962(1) [ΑΝΝEXURE L] and notice dt. 25.03.2025 issued under Section 156 of the Income Tax Act having DIN and Notice No. ITBA/AST/S/156/2024- 25/1074988045(1) [ANNEXURE-L2] for the Assessment Year 2023-24. (d) Issue such other order, writ or direction as the Hon’ble Court deems fit and direct the Respondents to pay the cost of this writ petition.” 2. Heard learned counsel for the parties and perused the material on record. 3. In addition to reiterating various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invited my attention to the replies dated 23.07.2024, 19.08.2024, 12.12.2024, 15.02.2025, 19.03.2025 to point out that pursuant to the notices dated 22.07.2024, 29.11.2024, 12.02.2025 and 17.03.2025 issued by the respondent - 4 - HC-KAR NC: 2025:KHC:47208 WP No. 12420 of 2025 under section 142(1) the petitioner filed the aforesaid replies in part to the said notices. Further, the respondent passed an Assessment order dated 25.03.2025 under Section 143(3) r.w.s. 144B of the I.T. Act. The counsel for the petitioner pointed out to the impugned order dated 25.03.2025 in order to show that the petitioner’s request for adjournment to submit reply in full was rejected by the respondent vide letter dated 20.03.2025 and thereafter passed the impugned order thereby violating principles of natural justice and as such, the petitioner is before this Court by way of present petition. 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 the petitioner filed its replies in part dated 23.07.2024, 19.08.2024, 12.12.2024, 15.02.2025, 19.03.2025 to the notice issued by the respondent. It is also borne out from the impugned order dated 25.03.2025 that the respondent has rejected the petitioner’s request for adjournment and has proceeded to pass the impugned order. Under these circumstances, I am of the considered opinion - 5 - HC-KAR NC: 2025:KHC:47208 WP No. 12420 of 2025 that the impugned notices, proceedings culminating in the impugned assessment order is violative of principles of natural justice and consequently, the impugned order deserves to be set aside by adopting justice oriented approach and by directing the additional/complete reply along necessary documents and thereafter proceed further in accordance with law. 6. In the result, I pass the following:- ORDER (i) The petition is hereby allowed. (ii) The impugned Assessment order at Annexure-L passed by the respondent as well as Notice at Annexure-L2 both dated 25.03.2025 are hereby set aside. (iii) The matter is remitted back to the stage of petitioner filing additional / complete reply along with necessary documents to the 142(1) notice dated 03.02.2025 and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 40