- 1 - HC-KAR NC: 2025:KHC:47209 WP No. 26721 of 2024 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. 26721 OF 2024 (T-RES) BETWEEN: MR PRAVEEN KUMAR PROPRIETOR AGED ABOUT 46 YEARS, M/S. ARIHANT STEEL A PROPRIETORSHIP FIRM, HAVING OFFICE AT NO.222/6, K.H. RANGANATHA COLONY, OPP. BHEL, MYSORE ROAD, BENGALURU-560 039. …PETITIONER (BY SRI. BHARATH KUMAR V, ADVOCATE) AND: 1. UNION OF INDIA THROUGH PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66-A, NORTH BLOCK, NEW DELHI-110 001. 2. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4) BLR, HAVING OFFICE AT CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001. …RESPONDENTS (BY SMT. ANASUYA DEVI.K.S, CGC FOR R-1 SRI.M.DILIP, ADVOCATE FOR R-2) THIS W.P IS FILED UNDER ARTICLESE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER DATED 30-03-2024 BEARING NO. ITBA/AST/S/143(3)/2023-24/1063675706(1) (ANNEXURE-A). THIS PETITION, COMING ON FOR ORDERS, 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:47209 WP No. 26721 of 2024 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “ (a) Issue a writ in the nature of certiorari or any other appropriate writ, order or direction quashing the order dated: 30.03.2024 bearing No.ITBA/AST/S/143(3)/2023- 24/1063675706(1) (Annexure-A); (b) Grant such other relief that this Hon’ble Court may deem fit in the facts of the present matter.” 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 was issued by the respondents under Section 142(1) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 20.03.2024 calling upon the petitioner to submit a reply within a period of two days, which is extremely a short / small period, which is contrary to the provisions and violative of principles of natural justice and as such, all further proceedings pursuant thereto including the impugned assessment - 3 - HC-KAR NC: 2025:KHC:47209 WP No. 26721 of 2024 order deserves to be set aside and matter remitted back to the stage of petitioner submitting reply to notice under Section 142(1) of the IT Act. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 142(1) 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 142(1) notice. 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 Section 142(1) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if - 4 - HC-KAR NC: 2025:KHC:47209 WP No. 26721 of 2024 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 – A dated 30.03.2024 passed under Section 143(3) of the Income Tax Act and remit the matter back to respondent No.2 for reconsideration afresh from the stage of submitting of reply by the petitioner to 142(1) 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 order at Annexure – A 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 under Section 142(1) of the IT Act dated 20.03.2024. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who - 5 - HC-KAR NC: 2025:KHC:47209 WP No. 26721 of 2024 shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 37