- 1 - HC-KAR NC: 2025:KHC:46956 WP No. 34294 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 34294 OF 2025 (T-IT) BETWEEN: RAJESH AGED ABOUT 54 YEARS (HINDU UNDIVIED FAMILY) PLACE OF SERVICE AT NO. 5, 1ST CROSS, NEHRU NAGAR, BENGALURU - 560 020. (REP. BY ITS KARTHA) …PETITIONER (BY SRI. BHARATH KUMAR V, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY ITS PRL. SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI - 110 001. 2. INCOME TAX OFFICER, WARD NO. 2(2)(1), BENGALURU, GAVING OFFICE AT INCOME TAX OFFICER DEPARTMENT BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE BENGALURU - 560 095. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46956 WP No. 34294 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER DATED 07.03.2024 BEARING DINS AND NOTICE NO. ITBA/AST/F/148A/2023- 24/1062169797(1) PASSED BY THE RESPONDENT NO. 2 UNDER SECTION 148A(D) OF THE INCOME TAX ACT, 1961 (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 ORAL ORDER 1. In this petition, the petitioner seeks the following reliefs; "a. Issue a writ order or direction in the nature of certiorari or any other appropriate writ quashing the order dated 07.03.2024 bearing DINS and Notice No. ITBA/AST/F/148A/2023- 24/1062169797(1) passed by the Respondent No. 2 under Section 148A(d) of the Income Tax Act, 1961 (Annexure A). b. Issue a writ, order or direction in the nature of certiorari or any other appropriate writ quashing the notice dated 07.03.2024 bearing DIN and Notice No. ITBA/AST/S/148_1/2023- 24/1062170132(1) issued by the Respondent No. - 3 - HC-KAR NC: 2025:KHC:46956 WP No. 34294 of 2025 2 under Section 148 of the Income Tax Act, 1961 (Annexure A1). c. Issue a writ, order or direction in the nature of certiorari or any other appropriate writ quashing the orders dated 08.01.2025 bearing DIN No. ITBA/AST/S/147/2024-25/1072004992(1) passed by the Assessment Centre, Income Tax Department under Section 147 R/w Section 144 and 144B of the Income Tax Act, 1961 (Annexure B). d. Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter." 2. A perusal of the material on record will indicate that vide Annexure-C dated 21.01.2024, the respondent issued a notice to the petitioner under Section 148A(b) of the Income Tax Act, 1961 to which the petitioner did not submit any reply, as a result of which, the respondent proceeded to pass the impugned order at Annexure-A dated 07.03.2024 which was followed by subsequent notices, demands etc., all of which are assailed in the present petition. - 4 - HC-KAR NC: 2025:KHC:46956 WP No. 34294 of 2025 3. Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not submit the reply to the notice under Section 148A(b) of the Income Tax Act and as such, it is necessary that the impugned orders, notices, demands are set aside and the matter remitted back to the stage of the petitioner submitting reply to the notice under Section 148A(b) dated 21.01.2024 and to proceed further in the matter. 4. Submission is placed on record. 5. In the result, I pass the following; ORDER (i) The petition is hereby allowed. (ii) The impugned orders at Annexures - A, A1 and B dated 07.03.2024, 07.03.2024 and 08.01.2025 respectively passed by the second respondent under Section 148A(d), 148 and Section 147 r/w Sections 144 and - 5 - HC-KAR NC: 2025:KHC:46956 WP No. 34294 of 2025 144B of the Income Tax Act, 1961 are hereby set aside. (iii) The matter is remitted back to the first respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 21.01.2024 vide Annexure – C issued under Section 148A of the Income Tax Act, 1961. (iv) The petitioner is directed to appear before the second respondent on 15.12.2025 without awaiting further notice from the second respondent. (v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the second respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. (vi) In the event, the petitioner does not appear before the second respondent on 15.12.2025 as stated supra, the present - 6 - HC-KAR NC: 2025:KHC:46956 WP No. 34294 of 2025 order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 13