- 1 - HC-KAR NC: 2026:KHC:1954 WP No. 369 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 369 OF 2026 (T-IT) BETWEEN: SHIMOGA KARIYAPPA LOKESH S/O KARIYAPPA, BALAJI EXIMS 1ST PARALLEL ROAD. DURGIGUDI SHIMOGA, SHIMOGA 577 204, KARNATAKA, INDIA. &PETITIONER (BY SRI. MALHARARAO K., ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER, NO.1, CENTRAL REVENUE, BEHIND INDIAN EXPRESS, QUEENS ROAD, BANGALORE - 560 001. 2. THE INCOME TAX OFFICER, CENTRAL CIRCLE - 2(4), BANGALORE - 560 001. &RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 30/10/2023, PASSED BY 2ND RESPONDENT IN ORDER NO.ITBA/AST/S/147/2023- 24/1057500423(1), ANNEXURE-A AND ETC., Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:1954 WP No. 369 of 2026 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 The petitioner has called in question the correctness of the order at Annexure-A which is the assessment order with respect to the assessment year 2015-16. It is submitted that the order passed is an ex-parte order and non-reply to the show-cause notice was due to bona-fide reasons. 2. Learned counsel Sri. M. Dilip appearing for the revenue would further point out the assessment order and submits that efforts were made to serve summons, but the assessee was not available at the given address and further he was made aware of the proceedings and the assessee responded by stating that he was in Jammu and Kashmir. Accordingly, it is submitted that the petitioner was aware of the proceedings and has not prosecuted the proceedings diligently. - 3 - HC-KAR NC: 2026:KHC:1954 WP No. 369 of 2026 3. Perused the order at Annexure-A. It is made out from the contents of the said order that the order is passed without any response on part of the assessee to the show cause notice. The said order was passed under principle of Best Judgment Assessment, in light of absence of response. Noticing the liability of tax to be borne by the petitioner, it would be appropriate for the matter to be adjudicated upon reply of the petitioner to the show cause notice, which would meet the interest of justice. 4. Accordingly, the order at Annexure-A is set aside. Matter is remitted to the stage of reply to the show cause notice dated 03.08.2023. Petitioner to make out his reply to the show cause notice. 5. Taking note of the lapse of the petitioner, it would be appropriate that the petitioner pay cost of Rs.10,000/- to the High Court Legal Services Committee. Further, consequential proceedings including the - 4 - HC-KAR NC: 2026:KHC:1954 WP No. 369 of 2026 attachment of the accounts at Annexure-E could be set aside. 6. Accordingly, petition is disposed of. All contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR