- 1 - HC-KAR NC: 2025:KHC:49476 WP No. 11477 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11477 OF 2024 (T-IT) BETWEEN: MAHADEV ITTINA AGED ABOUT 34 YEARS, RESIDING AT ITTINA HOUSE SARJAPURA ROAD, KAIKUNEDANAHALLI, CARMELARAM POST, BENGALURU – 560 035. …PETITIONER (BY SRI. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. THE ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, ASSESSMENT UNIT, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM DELHI – 110 003. 2. INCOME-TAX OFFICER WARD4(2)(3), BANGALORE BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. 3. THE PRINCIPAL COMMISSIONER OF INCOME-TAX-4, 5TH FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49476 WP No. 11477 of 2024 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 12/03/2024 BEARING NO. ITBA/AST/S/143(3)/2023-24/1062463527(1) (ANNEXUER-F) PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) READ WITH SECTION 144B OF THE ACT, FOR THE ASSESSMENT YEAR 2022-23 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 for the following reliefs:- “(a) Quashing the order dated 12.03.2024 bearing No.ITBA/AST/S/143(3)/2023-24/1062463527(1) (Annexure - F) passed by the 1st Respondent under Section 143(3) read with Section 144B of the Act, for the assessment year 2022-23; (b) Quashing the demand notice dated 12.03.2024 bearing No.ITBA/AST/S/156/2023-24/1062463870(1) issued by the 1st Respondent (Annexure-G) to the Petitioner under Section 156 of the Act for the assessment year 2022-23; (c) Quashing the notice dated 29.01.2024 bearing No. ITBA/PNL/S/272a(1)(d)_FL/2023-24/1060188318(1) issued by the 1st Respondent (Annexure-H1) under Section 274 read with 272A(1)(D) of the Act for the assessment year 2022-23; - 3 - HC-KAR NC: 2025:KHC:49476 WP No. 11477 of 2024 d) Quashing the notice dated 27.02.2024 bearing No. ITBA/PNL/S/272(1)(d)_FL/2023-24/10601556431(1) issued by the 1st Respondent (Annexure-H2) under Section 274 read with 272A(1)(D) of the Act for the assessment year 2022-23; and (e) pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the 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 various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invited my attention to the reply dated 27.02.2024 at Annexure-D to point out that pursuant to the show- cause notice dated 16.02.2024 issued by the 1st respondent under, the petitioner filed the aforesaid reply to the said show-cause notice. Further, the 1st respondent passed an Assessment order dated 12.03.2024 under section 143(3) of the I.T. Act. The counsel for the petitioner pointed out to the impugned order at Annexure-G dated 12.03.2024 in order to show that the 1st respondent did not consider the reply dated 27.02.2024 and has also not considered the petitioner’s request for personal hearing and proceeded to pass - 4 - HC-KAR NC: 2025:KHC:49476 WP No. 11477 of 2024 the impugned order thereby violating principles of natural justice and as such, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondents-revenue 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 the petitioner filed its reply dated 27.02.2024 to the notice issued by the 1st respondent dated 16.02.2024. It is also borne out from the impugned order dated 12.03.2024 that the 1st respondent has not considered the reply dated 27.02.2024 filed by the petitioner and has proceeded to pass the impugned order. Under these circumstances, I am of the considered opinion that the impugned notices and proceedings culminating in the impugned assessment order is violative of principles of natural justice and consequently, the impugned order deserves to be set aside by adopting justice oriented approach and by directing the 1st respondent to consider the reply dated 27.02.2024 filed by the petitioner and thereafter proceed further in accordance with law. - 5 - HC-KAR NC: 2025:KHC:49476 WP No. 11477 of 2024 6. In the result, I pass the following:- ORDER (i) The petition is hereby allowed. (ii) The impugned Assessment order and demand notice, both dated 12.03.2024 at Annexures-F and G respectively, passed by the 1st respondent are hereby set aside. (iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of considering the reply dated 27.02.2024 filed by the petitioner. (iv) Liberty is reserved in favour of the petitioner to submit his additional response/reply along with the documents to the 1st 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.: 57