- 1 - HC-KAR NC: 2025:KHC:44213 WP No. 8105 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 8105 OF 2024 (T-IT) BETWEEN: YESUDASS RASS, S/O S A RASS, AGED ABOUT 68 YEARS, NO. 14, 1ST CROSS, KALKERE ROAD, RAMAMURTHY NAGAR S. O., BANGALORE NORTH, BANGALORE – 560 016. …PETITIONER (BY SRI. KASHINATH KAMATH, ADVOCATE FOR SRI. RAMA MURTHY R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD -4(1)(1), BMTC BLDG, 6TH BLOCK, KORAMANGALA, BANGALORE – 560 095. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI – 110 001. …RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED U/S 148 OF THE ACT DATED 30.03.2022 IN DIN ITBA/AST/S/148 1/2021-22/1042028489(1) (ANNEXURE-F) FOR THE AY 2018-19 ISSUED BY THE 1ST REPONDENT AS THE IS ISSUED AFTER AN ORDER DATED 29.03.2022 MADE U/S 148 A(D) OF THE ACT WHICH IS IN VIOLATION OF PRINICPLES OF NATURAL Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:44213 WP No. 8105 of 2024 JUSTICE AND THE NOTICE ISSUED U/S 148 OF THE ACT IS BAD IN LAW AND WITHOUT JURISDICTION AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “1. The Petitioner humbly prays this Hon'ble Court be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the notice issued u/s.148 of the Act, dated 30.03.2022 in DIN ITBA/AST/S/148_1/2021-22/1042028489(1) (Annexure-F) for the assessment year 2018-19 issued by the first Respondent as the same is issued after an order dated 29.03.2022 made u/s 148A(d) of the Act which is in violation of principles of natural justice and the Notice issued u/s 148 of the Act is bad in law and without jurisdiction. 2. The Petitioner humbly prays this Hon'ble Court be pleased to issue a Writ of Certiorari or in the nature of Writ of Writ of Certiorari quashing the order of assessment made u/s.147 r.w.s. 144 on 29.03.2023 in DIN ITBA/AST/S/147/2022-23/1051618557(1) for the assessment year 2018-19 (Annexure-H) by the First Respondent, as without jurisdiction and violative of principles of natural justice. - 3 - HC-KAR NC: 2025:KHC:44213 WP No. 8105 of 2024 3. The Petitioner humbly prays this Hon'ble Court be pleased to issue a Writ of Certiorari or in the nature of Writ of Writ of Certiorari quashing the order of Ex- party Penalty order made u/s.271AAC on 11.09.2023 in ITBA/PNL/F/271AAC(1)/2023-24/1055959232(1) for the assessment year 2018-19 (Annexure-J) by the 2nd Respondent, as without jurisdiction and violative of principles of natural justice. 4. The Petitioner humbly prays this Hon'ble Court be pleased to issue a Writ of Certiorari or in the nature of Writ of Writ of Certiorari quashing the order of Ex- party Penalty order made u/s.270A on 12.09.2023 in ITBA/PNL/F/270A/2023-24/1056009348(1) for the assessment year 2018-19 (Annexure-J1) by the 2nd Respondent, as without jurisdiction and violative of principles of natural justice. 5. This Hon'ble court may be pleased to issue such other writs or directions as this Hon'ble Court deems fit it in the interest of justice.” 2. Heard learned counsel for the parties 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 notice issued by the respondents under Section 148A(b) of the Income Tax Act, - 4 - HC-KAR NC: 2025:KHC:44213 WP No. 8105 of 2024 1961 (for short, ‘IT Act’) dated 20.03.2022 was received by petitioner and could not file reply/ documents to the same since the petitioner was not aware of the notice as it was uploaded in the E- filing portal and therefore, the said notice as well as all the further notices went un-noticed by the Petitioner and hence he could not file reply/ documents and contest the proceedings. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 148A(b) notice 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 order will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to Section 148A(b) notice. Under these circumstances, in view of the specific assertion on the part of - 5 - HC-KAR NC: 2025:KHC:44213 WP No. 8105 of 2024 the petitioner that his inability and omission to submit a reply along with documents to Section 148A(b) 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 – H dated 29.03.2023 passed by respondent No.1 and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures-E, F, H, H1, J and J1 dated 29.03.2022, 30.03.2022, 29.03.2023, 29.03.2023, 11.09.2023 and 12.09.2023, respectively, 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 reply to the Show Cause - 6 - HC-KAR NC: 2025:KHC:44213 WP No. 8105 of 2024 Notice under Section 148A(b) of the IT Act dated 20.03.2022. (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 BMC List No.: 2 Sl No.: 21