Wp/12023/2025 Of Sri Doreraju Sambasivaiah v. The Income Tax Officer

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 12023 OF 2025 (TIT) BETWEEN: SRI DORERAJU SAMBASIVAIAH AGED ABOUT 65 YEARS, NO. 8/1, 9 MAIN, C K STREET, BANGALORE NORTH, BANGALORE - 560 003, KARNATAKA, INDIA THIS WRIT PETITION IS UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ASSESSMENT ORDER DATED 05.02.2025 (ANNEXURE-A) AND CONSEQUENTLY THE DEMAND NOTICE DATED 05.02.2025 (ANNEXURE-B) BEARING NO.ITBA/AST/5/156/24-25/1072925519(1) ISSUED BY R2. THIS PETITION, COMING ON FOR FINAL HEARING, 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: “Set aside the Assessment Order dated 05.02.2025 (Annexure-A) bearing No.ITBA/AST/S/147/2024-25/ 1072925405(1) and consequently the Demand Notice dated 05.02.2025 (Annexure-B) bearing No. ITBA/AST/ S/156/2024-25/1072925519(1), issued by R2.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents 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 issued by the respondents under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), was not received by petitioner and he was not aware of the notice and consequently, petitioner could NC: 2025:KHC:17389 not submit its reply/response along with documents to the said notice. It is submitted that the inability and omission on the part of the petitioner to submit reply/response along with documents to the Section 148A(b) 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 148A(b) notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit reply along with documents to Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if 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 05.02.2025, passed under Section 147 r.w.s. 147 r.w.s. 144B of the Income Tax Act, the notice at Annexure- B dated 05.02.2025 issued under section 156 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 submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures – A and B as well as order passed under Section 148A(d) of the IT Act dated 14.03.2024 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT Act dated 13.02.2024. (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 List No.: 2 Sl No.: 18