- 1 - HC-KAR NC: 2026:KHC:8222 WP No. 3302 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3302 OF 2026 (T-IT) BETWEEN: SYED ROSHAN ABBAS S/O. MIR MEHADI HUSSAIN, AGED ABOUT 51 YEARS, NO.26/1, ALFRED STREET, RICHMOND TOWN, BANGALORE- 560 025. PRESENTLY RESIDING AT FLAT NO.103, CHARU JASMINE APARTMENTS NO.3, LEONARD ROAD, RICHMOND TOWN, BANGALORE- 560 025. …PETITIONER (BY SRI. R CHANDRASHEKAR AND SRI. KASHINATH KAMATH, ADVOCATE FOR SRI. RAMA MURTHY R., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 2(2)(2), BMTC BLDG., 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE- 560 095. Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:8222 WP No. 3302 of 2026 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NEW DELHI- 110 001. …RESPONDENTS (BY SRI. E.I.SANMATHI., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE DATED 22.03.2022 ISSUED U/S 148A(B) OF THE ACT (ANNEXURE-A) ITBA/AST/F/148A(SCN)/2021- 22/1041329300(1) ISSUED FOR A.Y.2018-19 BY 1ST RESPONDENT., 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 Sri E.I. Sanmathi, learned counsel is directed to accept notice for the respondents. 2. The petitioner has challenged the Assessment Order at Annexure-'D' dated 29.02.2024 for the Assessment Year 2018-2019 and submits that the entirety of proceedings were ex-parte. It is further submitted that the proceedings started with the notice under Section 148A(b) of the Income Tax Act, - 3 - HC-KAR NC: 2026:KHC:8222 WP No. 3302 of 2026 1961 ['the Act' for short] and the information made out was with respect to cash deposits and cash withdrawal. It is submitted that the petitioner has information and substantive material to explain the same. It is further submitted that the cash deposits and withdrawal relates to business transactions. 3. It is submitted that the lapse is only because of the Auditor not having informed the petitioner about the Show Cause Notice. In the light of the fact that the proceedings having culminated into an ex-parte order and in the light of assertion of the petitioner that they have material to explain the notice issued under Section 148A(b), it would meet the ends of justice, if bonafideness of lapse is accepted and the proceedings are re-opened. 4. Accordingly, the order at Annexure-'B' dated 01.04.2022 is set aside and the consequential orders at Annexures-C, D, E and F are also set aside. The matter is remitted to the stage of reply to the notice under Section 148A(b) of the Act. - 4 - HC-KAR NC: 2026:KHC:8222 WP No. 3302 of 2026 5. In light of setting aside of the order at Annexure- 'B', the petitioner to appear before the jurisdictional Assessing Officer on 02.03.2026 without waiting for further notice. 6. The petitioner to pay the costs of Rs.10,000/- [rupees ten thousand only] to the Karnataka Advocates Clerks Benevolent Trust, High Court Building, Bengaluru. In view of the above, the petition stands disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE HR List No.: 2 Sl No.: 21