- 1 - HC-KAR NC: 2025:KHC:45481 WP No. 8770 of 2025 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. 8770 OF 2025 (T-IT) BETWEEN: SRI DADAPEER BABU KHAMAR AGED ABOUT 43 YEARS 69/3, 1ST FLOOR, AR EXTENSION, A STREET, GANDHI NAGAR, BANGALORE-560 009. …PETITIONER (BY SRI. SRI MALLAHAR RAO., ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU – 4, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. 2. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT NATIONAL E-ASSESSMENT CENTRE DELHI – 110 001. …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED EX- PARTE ASSESSMENT ORDER DATED 17.02.2025, PASSED BY 2ND RESPONDENT VIDE DIN NO. ITBA/AST/S/143(3)/2024-25/1073378903 (1) ALONG WITH DEMAND NOTICE VIDE DIN NO. ITBA/AST/S/156/2024- 25/107337902(1) FOR THE ASSESSMENT YEAR 2017-18 IS HEREWITH ENCLOSED AND PRODUCED AS ANNEXURE-G AND G1 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45481 WP No. 8770 of 2025 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 ex-parte assessment order dated: 17.02.2025, passed by 2nd respondent vide DIN No.ITBA/AST/S/143(3)/2024-25/1073378903(1) along with demand notice vide DIN No.ITBA/AST/S/156/2024- 25/1073379021(1) for the Assessment year 2017-18 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 ex-parte assessment order dated: 17.02.2025, passed by 2nd respondent vide DIN No. ITBA/AST/S/143(3)/2024-25/1073378903(1) along with demand notice vide DIN No. ITBA/AST/S/156/2024- 25/1073379021(1) for the Assessment year 2017-18 is herewith enclosed and produced as ANNEXURE- G&G1. iii) Issue Writ of Prohibition, not to proceed further steps or measures or any such kind of initiatives pertaining 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 ex-parte assessment order dated: 17.02.2025, - 3 - HC-KAR NC: 2025:KHC:45481 WP No. 8770 of 2025 passed by 2nd respondent vide DIN No. ITBA/AST/S/143(3)/2024-25/1073378903(1) along with demand notice vide DIN No.ITBA/AST/S/156/2024- 25/1073379201(1) for the Assessment year 2017-18 is herewith enclosed and produced as Annexure-G & G1; iv) 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 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 Show Cause Notice dated 05.02.2025 issued by the respondents was received by petitioner and could not file reply / documents to the same 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 - HC-KAR NC: 2025:KHC:45481 WP No. 8770 of 2025 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 Show-cause notice dated 05.02.2025. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit a reply along with documents to Show-cause notice dated 05.02.2025 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 – G dated 17.02.2025 passed under Section 143(3) r.w.s. 254 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 Show cause notice dated 05.02.2025 and to proceed further in accordance with law. - 5 - HC-KAR NC: 2025:KHC:45481 WP No. 8770 of 2025 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned notice / order at Annexures – G and G1 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 Show Cause Notice dated 05.02.2025. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to respondent No.2, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 70