- 1 - HC-KAR NC: 2025:KHC:54688 WP No. 38422 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38422 OF 2025 (T-IT) BETWEEN: SRI PRAKASH BABU S/O SRI. G.H. MELAPPA, AGED ABOUT 78 YEARS, PRESENT ADDRESS AT E-33, ARISTOS-2, SOBHA CITY, THANI SANDRA MAIN ROAD, R.K. HEGDE NAGAR, BENGALURU – 560 077. …PETITIONER (BY SRI. ANNAMALAI.S, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD INTL. TAXATION 1(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. 2. THE INCOME-TAX OFFICER, WARD 4(2)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095. 3. THE JOINT / ADDITIONAL COMMISSONER OF INCOME TAX, RANGE -1, INTL. TAXATION 1(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54688 WP No. 38422 of 2025 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ASSESSMENT ORDER PASSED BY THE RESPONDENT NO. 1 U/S 144 RWS 147 DATED 31/12/2019 FOR THE AY 2012-13 HEREIN MARKED AS ANNEXURE-A1. THIS PETITION, COMING ON FOR PRELIMINARY, 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) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the assessment order passed by the Respondent No.1 u/s 144 r/w Section 147 dated 31/12/2019 for the AY 2012-13 herein marked as Annexure-A1. b) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice of demand issued u/s 156 by the Respondent No.1 dated 31.12.2019 for the AY 2012-13 herein marked as Annexure-A2. c) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the penalty order passed by the Respondent No. 1 u/s 271(1)(c) dated 01/04/2022 bearing DIN NO. ITBA/PNL/F/271(1)(C)/2022- 23/1042408997(1) for the AY 2012-13 herein marked as Annexure-B1. d) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the computation sheet issued by the Respondent No. 1 dated 31/03/2022 bearing DIN - 3 - HC-KAR NC: 2025:KHC:54688 WP No. 38422 of 2025 and Order No. ITBA/PNL/S/992/2021-22/1042330179(1) for the AY 2012-13 herein marked as Annexure-B2. e) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Demand Notice issued u/s 156 by the Respondent No.1 dated 31/03/2022 bearing DIN and Notice No: ITBA/PNL/S/156/2021- 22/1042391610(1), for the AY 2012-13 herein marked as Annexure-B3. f) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Penalty Notice u/s 271(1)(c) dated 31/12/2019 issued by the Respondent No. 1 bearing DIN and Notice No: ITBA/PNL/S/271(1)(C)/2019- 20/1023536079(1) for the AY 2012-13, herein marked as Annexure-C g) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice u/s 148 dated 31/03/2019 issued by the Respondent No. 1 for the AY 2012-13, herein marked as Annexure D. h) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard the 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 the notice issued by - 4 - HC-KAR NC: 2025:KHC:54688 WP No. 38422 of 2025 the respondents under Section 148 of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 31.03.2019 was received by petitioner and could not file return of income to the same on the ground that the same was bad in law and suffered from several material defects and further condition of precedent for issuance of notice was lacking. Hence he could not contest the proceedings. It is submitted that the inability and omission on the part of the petitioner to file return of income to the Section 148 notice was due to bona fide 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 filed return of income to Section 148 notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and - 5 - HC-KAR NC: 2025:KHC:54688 WP No. 38422 of 2025 omission to file return of income to Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would do so, I deem it just and appropriate to set aside the impugned order at Annexure-A1 dated 31.12.2019 passed under Section 147 read with Section 144 of the Income Tax Act and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of filing of return of income by the petitioner to 148 notice and to proceed further in accordance with law. 6. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned orders / Notices at Annexures A1, A2, B1, B2, B3 and C dated 31.12.2019, 31.12.2019, 01.04.2022, 31.03.2022, 31.03.2022 and 31.12.2019 respectively, passed / issued by the respondents are hereby set aside. (iii) Matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of - 6 - HC-KAR NC: 2025:KHC:54688 WP No. 38422 of 2025 filing of return of income to the Notice under Section 148 of the I.T Act dated 31.03.2019. (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 Srl.