- 1 - HC-KAR NC: 2025:KHC:53363 WP No. 36071 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.36071 OF 2025 (T-IT) BETWEEN: B.S BURRAQ ALUMIN ALLOYS A PARTNERSHIP FIRM (REGD.), NO.19/1, CHINNASWAMY MUDALIAR ROAD, TASKER TOWN, BENGALURU – 560 051. REPRESENTED BY ITS PARTNER MR. MOHAMMED UMER PASHA S/O GULAB PASHA AGED ABOUT 36 YEARS, RESIDING IN THE ABOVE ADDRESS. …PETITIONER (BY SRI. OM KUMAR R., ADVOCATE) AND: 1. THE ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(1) CR BUILDING, 3RD FLOOR, QUEENS ROAD, BENGALURU 560 001. 2. THE INCOME TAX OFFICER WARD-1(1)(1) CR BUILDING, 3RD FLOOR, QUEENS ROAD, BENGALURU 560 001. 3. THE TAX RECOVERY OFFICER BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU 560 095. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICES OF Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53363 WP No. 36071 of 2025 DEMAND AND ORDERS ISSUED BY THE RESPONDENT NO.3 AS PER ANNEXURES C TO X AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs:- “(i) Notice dated 13/12/2024 bearing DIN & Document No: ITBA/RCV/S/301/2024- 25/1071185251(1) as 'Annexure - C' (ii) Order dated 10.01.2022 bearing DIN No: ITBA/PNL/F/271AAC(1)2021-22/1038582340(1) as 'Annexure - D' (iii) Notice of demand dated 10.01.2022 bearing DIN & Notice No: ITBA/PNL/S/156/2021- 22/1038582406(1) as 'Annexure E' (iv) Order dated 14.08.2023 bearing DIN No: ITBA/PNL/F/272A(1)(d)2023-24/1055122654(1) as 'Annexure - F' (v) Notice of demand dated 14.08.2023 bearing DIN & Notice No: ITBA/PNL/S/156/2023- 24/1055121824(1) as 'Annexure - G'. (vi) Order dated 22.08.2023 bearing DIN No: ITBA/PNL/F/272AAC(1)/2023-24/1055513380(1) as 'Annexure - H' (vii) Notice of demand dated 22.08.2023 bearing DIN & Notice No: ITBA/PNL/S/156/2023- 24/1055511560(1) as 'Annexure - J' - 3 - HC-KAR NC: 2025:KHC:53363 WP No. 36071 of 2025 (viii) Order dated 15.05.2024 bearing DIN No: ITBA/PNL/F/272A(1)(d)/2024-25/1064904560(1) as 'Annexure- K' (ix) Notice of demand dated 15.05.2024 bearing DIN & Notice No: ITBA/PNL/S/156/2024- 25/1064899942(1) as 'Annexure - L' (x) Order dated 26.06.2024 bearing DIN NO. ITBA/PNL/F/272AAC(1)/2024-25/1066038761(1) as 'Annexure M' (xi) Order dated 10.01.2022 bearing DIN No: ITBA/PNL/F/271AAC(1)/2021-22/1038582340(1) as 'Annexure - N' (xii) Notice of demand dated 10.01.2022 bearing DIN & Notice No:ITBA/PNL/S/156/2021- 22/1038582406(1) as 'Annexure - P' (xiii) Order dated 14.08.2023 as bearing DIN No: ITBA/PNL/F/272A(1)(d)/2023-24/1055122654(1) 'Annexure - Q' (xiv) Notice of demand dated 14.08.2023 bearing DIN & Notice No: ITBA/PNL/S/156/2023- 24/1055121824(1) as 'Annexure - R'. (xv) Order dated 22.08.2023 bearing DIN No: ITBA/PNL/F/272AAC(1)/2023-24/1055513380(1) as 'Annexure - S' (xvi) Notice of demand dated 22.08.2023 bearing DIN & Notice No:ITBA/PNL/S/156/2023- 24/1055511560(1) as 'Annexure - T' (xvii) Order dated 15.05.2024 bearing DIN No: ITBA/PNL/F/272A(1)(d)/2024-25/1064904560(1) as 'Annexure-U' - 4 - HC-KAR NC: 2025:KHC:53363 WP No. 36071 of 2025 (xviii) Notice of demand dated 15.05.2024 bearing DIN & No: ITBA/PNL/S/156/2024- 25/1064899942(1) Notice as 'Annexure - V' (xix) Order dated 26.06.2024 bearing DIN No: ITBA/PNL/F/272AAC(1)/2024-25/1066038761(1) as 'Annexure - W' (xx) Notice of demand dated 26.06.2024 bearing DIN & Notice No: ITBA/PNL/S/156/2024- 25/1066030968(1) as 'Annexure - X' (xxi) Order No.ITBA/AST/S/143(3)/2018- 19/1014610098(1) as ‘Annexure – Z’ (xxii) DIN & Order No.ITBA/AST/S/144/2019- 20/1023052528(1) as ‘Annexure – ZA’. (xxiii) DIN No.ITBA/AST/S/147/2022- 23/1050214053(1) as ‘Annexure – ZB’ in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents 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 notices issued by the respondents under Section 142(1) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 30.10.2018, 19.12.2019 and 09.05.2022 for the Assessment Years 2016-17, 2017-18 and 2018- 19 respectively were not received by petitioner and he was not - 5 - HC-KAR NC: 2025:KHC:53363 WP No. 36071 of 2025 aware of the said notices and consequently, petitioner could not submit its reply / response along with documents to the said notices. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 142(1) notices 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 orders will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to Section 142(1) notices. Under these circumstances, in view of the specific assertion on the part of the petitioner that its inability and omission to submit a reply along with documents to Section 142(1) notices was due to bonafide reasons, unavoidable circumstances and sufficient cause and if - 6 - HC-KAR NC: 2025:KHC:53363 WP No. 36071 of 2025 one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned orders and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 142(1) notices and to proceed further in accordance with law. 6. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned orders / notices at Annexures – C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, T, U, V, W, X, Z, ZA and ZB are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Notices under Section 142(1) of the IT Act dated 30.10.2018, 19.12.2019 and 09.05.2022. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who - 7 - HC-KAR NC: 2025:KHC:53363 WP No. 36071 of 2025 shall consider the same and proceed further in accordance with law. (v)Liberty is granted in favour of the respondents to initiate fresh penalty proceedings after passing fresh assessment order. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 87