- 1 - HC-KAR NC: 2025:KHC:47212 WP No. 8977 of 2022 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. 8977 OF 2022 (T-IT) BETWEEN: MS JAYASHREE GOVINDARAJULU AGED 61 YEARS SY NO 49 UDAYA CABLE QUARTERS OPP FCI GODOWNS DOORVANINAGAR P O BANGALORE – 560 016. …PETITIONER (BY SMT. MANASA ANANTHAN, ADVOCATE) AND: 1. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX OFFICER NATIONAL E - ASSESSMENT CENTRE ROOM NO 401, 2ND FLOOR E -RAMP JAWAHARLAL NEHRU STADIUM DELHI – 110 003. 2. DEPUTY COMMISSIONER OF INCOME TAX /JCIT (OSD) CIRCLE 6 (1) (1) BMTC BUILDING 6TH BLOCK KORAMANGALA BANGALORE – 560 095. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1 BMTC BUILDING 6TH BLOCK, 80 FEET ROAD, KORAMANGALA BENGALURU – 560 095. …RESPONDENTS (BY SRI. RAVI RAJ.Y.V, AND SRI. M. DILIP, ADVOCATES) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT PROCEEDINGS INITIATED UNDER SECTION 147 OF THE ACT PRIOR TO ITS SUBSTITUTION VIDE FINANCE Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47212 WP No. 8977 of 2022 ACT 2021 AND PENDING AS ON 31.3./2021 CANNOT BE CONTINUED PURSUANT TO COMING INTO EFFECT OF THE SUBSTITUTED SECTION 147 OF THE ACT FROM 1.4.2021 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: “ (a) Declaring that proceedings initiated under Section 147 of the Act prior to its substitution vide Finance Act 2021 and pending as on 31.03.2021 cannot be continued pursuant to coming into effect of the substituted Section 147 of the Act from 01.04.2021; (b) Quashing the assessment order dated: 29.03.2022 bearing No.ITBA/AST/S/S147/2021-22/1041930667(1) passed by the 1st Respondent under Section 147 read with Section 144 read with Section 144B of the Act for the assessment year 2014-15 (Annexure-F); (c) Quashing the demand notice dated: 29.03.2022 bearing No. ITBA/AST/S/156/2021-22/1041930850(1) (Annexure-G) issued by the 1st Respondent under Section 156 of the Act for the assessment year 2014-15; (d) Quashing the notice for penalty dated 29.03.2022 bearing no. ITBA/PNL/S/271(1)(c)/2021-22/1041933931(1) issued by the 1st Respondent under Sections 274 read with 271(1)(c) of the Act for the assessment year 2014-15 (Annexure-H); - 3 - HC-KAR NC: 2025:KHC:47212 WP No. 8977 of 2022 (e) Quashing the notice for penalty dated 29.03.2022 bearing no. ITBA/PNL/F/271(1)(b)/2021-22/1041933911(1) issued by the 1st Respondent under Section 271(1)(b) of the Act for the assessment year 2014-15 (Annexure-J); (f) Quashing the notice for penalty dated 29.03.2022 bearing no. ITBA/PNL/S/271F/2021-22/1041933930(1) issued by the 1st Respondent under Section 271F of the Act for the assessment year 2014-15(Annexure-K); (g) pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity.” 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 148 of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 29.03.2021 was received by petitioner and could not file reply/ documents to the same since the petitioner has lost her vision permanently and was not aware of the notice issued - 4 - HC-KAR NC: 2025:KHC:47212 WP No. 8977 of 2022 and therefore, the said notice as well as all the further notices went un-noticed by the petitioner and hence, she 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 148 notice was due to her permanent disability and also 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 148 notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that her inability and omission to submit a reply along - 5 - HC-KAR NC: 2025:KHC:47212 WP No. 8977 of 2022 with documents to Section 148 notice was due to her permanent disability and also 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 order at Annexure – F dated 29.03.2022 passed under 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act and subsequent notice / orders, etc., and remit the matter back to respondent No.2 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148 notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned notices / order at Annexures – F, G, H, J and K are hereby set aside. (iii) Matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Notice under Section 148 of the IT Act dated 29.03.2021. - 6 - HC-KAR NC: 2025:KHC:47212 WP No. 8977 of 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 SV List No.: 2 Sl No.: 68