- 1 - HC-KAR NC: 2026:KHC:15192 WP No. 7438 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7438 OF 2026 (T-IT) BETWEEN: 1. SRI YELLAPPA RAMAPPA 63 YEARS 1099/26, TARALABALU BADAVANE VIDYANAGAR DAVANAGERE DAVANGERE KARNATAKA-577 005 PAN: AFLPR0125H … PETITIONER (BY SRI. RAVI SHANKAR S V., ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD-1 DAVANGERE-577 002 2. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR, E RAMP, JAWAHARLAL NEHRU STADIUM DELHI-110 003 Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:15192 WP No. 7438 of 2026 3. CHIEF COMMISSIONER OF INCOME TAX-1 CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU-560 001 … RESPONDENTS (BY SRI. DILIP M., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE NOTICE ISSUED UNDER SECTION 148A(B) OF THE DATED 03/01/2024 VIDE ITBA/AST/F/148A(SCN)/2023-24/10593265 38(1) BY THE R-1 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE-A AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Petitioner has sought for setting aside of the notice under Section 148A(b) of the Income Tax Act, 1961 (for short 'the Act'). Petitioner has also sought for setting aside of the order passed under Section 151 of the Act at Annexure-A1; order under Section 148A(d) of the Act at Annexure-A2; notice under Section 148 of the Act at Annexure-A3; order passed under Section 147 read with Section 144 and 144B of the Act at Annexure-A4, penalty order under Section 271F of the Act at Annexure-A5; - 3 - HC-KAR NC: 2026:KHC:15192 WP No. 7438 of 2026 penalty order under Section 270A of the Act at Annexure- A6 and the penalty order under Section 271AAC(1) of the Act at Annexure-A7. 2. Petitioner submits that he could not reply to the notice under Section 148A(b) of the Act due to certain bonafide reasons. It is submitted that the Authorities then proceeded to issue notice under Section 148 of the Act and as the petitioner did not file return of income, the Authority has proceeded to pass an assessment order. 3. It is the case of the petitioner that income of the firm is taken as income of the petitioner and accordingly, the entirety of the proceedings is liable to be set aside. It is submitted that if an opportunity is granted, petitioner would demonstrate the same by way of appropriate reply to notice under section 148-A(b) of the Act. 4. Taking note that the assessment order is in effect an ex-parte order and also taking note of the - 4 - HC-KAR NC: 2026:KHC:15192 WP No. 7438 of 2026 assertion that the income of the firm has been taken as income of the petitioner - assessee, it would be appropriate to set aside the impugned orders. 5. Accordingly, the impugned notices and orders at Annexures-A1 to A7 are set aside. The matter is remitted to the stage of reply to the notice under Section 148A(b) of the Act at Annexure-A. All contentions are kept open. 6. In light of the above, writ petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE VP