- 1 - HC-KAR NC: 2025:KHC:45466 WP No. 20424 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20424 OF 2024 (T-IT) BETWEEN: NARAYAN PRAMOD MIC 17, RAGHAVENDRA GAS AGENCIES, MARUTI TEMPLE ROAD, GANGOTHRI LAYOUT MYSORE-570 009 REPRESENTED BY ITS PROPRIETOR, SRI NARAYAN PRAMOD AGED ABOUT 52 YEARS. …PETITIONER (BY SRI. SRI MALLAHAR RAO, ADVOCATE) AND: 1. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL E - ASSESSMENT CENTRE, INSIDE JAWAHARLAL NEHRU STADIUM NEW DELHI-110 001. (REPRESENTED BY INCOME TAX OFFICER/ASSESSING OFFICER) 2. THE INCOME TAX OFFICER / ASSESSING OFFICER OFFICE OF THE INCOME TAX OFFICER WARD 1 (1) REAC MYSORE, MYSORE-570 008. 3. NATIONAL FACELESS APPEAL CENTRE ROOM NO.245A, NORTH BLOCK NEW DELHI-110 001. REPRESENTED BY COMMISSIONER OF INCOME TAX APPEALS. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE IMPUGNED BEST Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45466 WP No. 20424 of 2024 JUDGMENT ASSESSMENT ORDER DTD. 11.03.2024 PASSED BY R-2 VIDE DIN NO. ITBA/AST/S/147/2023-24/1062416662(1) ALONG WITH DEMAND NOTICE VIDE DIN NO. ITBA/AST/S/156/2023-24/1062416901(1) IS HEREWITH ENCLOSED AND PRODUCED AS ANNX-G AND G1 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) Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned best judgment assessment order dated 11.03.2024, passed by 2nd respondent vide DIN No. ITBA/AST/S/147/2023-24/1062416662(1) along with demand notice vide DIN No. ITBA/AST/S/156/2023- 24/1062416901(1) is herewith enclosed and produced as ANNEXURE-G & G1; (ii) Issue Writ of Mandamus or writ of direction to the respondent authorities to refrain from further proceedings and take such necessary measures /steps in respect of the impugned best judgment assessment order dated 11.03.2024, passed by 2nd respondent vide DIN No. ITBA/AST/S/147/2023-24/1062416662(1) along with demand notice vide DIN No. ITBA/AST/S/156/2023- 24/1062416901(1) is herewith enclosed and produced as ANNEXURE-G & G1; - 3 - HC-KAR NC: 2025:KHC:45466 WP No. 20424 of 2024 (iii) Issue Writ of Prohibition, not to proceed further steps or measures or any such kind of initiatives pertaining to recovery(s) over the impugned demand made thereof; directing the respondent authorities to refrain from further coercive steps, in any manner of whatsoever in nature, in accordance to the impugned order dated 11.03.2024, passed by 2nd respondent vide DIN No. ITBA/AST/S/147/2023-24/1062416662(1) along with demand notice vide DIN No. is ITBA/AST/S/156/2023- 24/1062416901(1) herewith enclosed and produced as ANNEXURE-G & G1; (iv) Issue Writ of Prohibition, not to proceed further pursuant to issue of the penalty notices vide ANNEXURE-H at DIN No. ITBA / PNL / S / 271B/2023-24 / 1062416809(1) dated 11.03.2024, ANNEXURE-H1 at DIN No. ITBA / PNL /F/271B/2024-25/1065211411(1) dated 29.05.2024 and ANNEXURE-H2 at DIN No. ITBA / PNL/F/17/2024- 25/1065841531(1) dated 19.06.2024. (v) Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of This case, 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 - 4 - HC-KAR NC: 2025:KHC:45466 WP No. 20424 of 2024 record, learned counsel for the petitioner submits that the respondents issued various notices under the Income Tax Act (for short, ‘IT Act’) including Show Cause Notice dated 28.02.2024. In response to the notices issued by the respondents, the petitioner filed his replies in part dated 04.12.2023 & 05.01.2024 and with respect to Show Cause Notice dated 28.02.2024, the petitioner filed his reply in part dated 04.01.2024. It is submitted that respondent No.1 without providing an opportunity for the petitioner to complete his submissions and file supporting documents proceeded to pass the impugned order passed under Section 147 r.w.s.144B of the Act at Annexure – G dated 11.03.2024. The counsel for the petitioner also submits that if one more opportunity is provided to the petitioner to reply to the notices along with supporting documents 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 after considering the replies filed by the petitioner. 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 - HC-KAR NC: 2025:KHC:45466 WP No. 20424 of 2024 5. A perusal of the impugned order and the material on record will indicate that it is an undisputed fact that petitioner submitted reply / response in part to Show-cause notice dated 28.02.2024 and respondent No.1 without providing an opportunity for the petitioner to complete his submissions and file supporting documents proceeded to pass the impugned order passed under Section 147 r.w.s. 144B of the Act at Annexure – G dated 11.03.2024. Under these circumstances, I deem it just and appropriate to set aside the impugned order at Annexure – G dated 11.03.2024 and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of petitioner submitting of reply / response to Show-cause notice dated 28.02.2024 and in the event the petitioner files its reply / response along with supporting documents, the respondent is directed to consider such reply / response filed by the petitioner and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. - 6 - HC-KAR NC: 2025:KHC:45466 WP No. 20424 of 2024 (ii) The impugned notice / order at Annexures – G and G1 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of petitioner submitting of additional reply along with supporting documents to the Show-cause Notice at Annexure –F dated 28.02.2024 (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 SV List No.: 2 Sl No.: 63