Karnataka High Court
Smt. Savitridevi Malu vs Income Tax Officer on 11 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:46040
WP No. 29485 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 11TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 29485 OF 2025 (T-IT)
BETWEEN:
SMT. SAVITRIDEVI MALU,
AGED ABOUT 73 YEARS,
W/O NAND KISHORE MALU,
NO. 8, 1ST MAIN, GANDHI NAGAR,
BANGALORE - 560 009.
...PETITIONER
(BY SRI. RAVI SHANKAR.S.V, ADVOCATE)
AND:
1. INCOME TAX OFFICER
WARD 5(2)(1),
BANGALORE - 560 095.
2. NATIONAL FACELESS ASSESSMENT CENTRE,
ADDITIONAL/JOINT/DEPUTY/ASSISTANT
COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,
INCOME TAX DEPARTMENT,
MINISTRY OF FINANCE,
Digitally signed ROOM NO. 401, 2ND FLOOR, E-RAMP,
by CHANDANA JAWAHARLAL NEHRU STADIUM,
BM DELHI - 110 003.
Location: High
Court of 3. CHIEF COMMISSIONER OF INCOME TAX,
Karnataka
NO. 1, C R BUILDING, QUEENS ROAD,
BANGALORE - 560 001.
...RESPONDENTS
(BY SRI. M. THIRUMALESH, ADVOCATE)
THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI
OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING
THE NOTICE UNDER SECTION 148A(B) OF THE ACT, DATED 19/02/2024
BEARING DIN NO. ITBA/AST/F/148A(SCN)/2023-24/1061102101(1),
ISSUEDBY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2019-
20 HEREIN MARKED AS ANNEXURE-A.
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NC: 2025:KHC:46040
WP No. 29485 of 2025
HC-KAR
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER
WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:-
" i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act, dated: 19/02/2024 bearing DIN No.ITBA/ST/F/148A(SCN)/2023-24/1061102101(1) , issued by the Respondent No.1 for the assessment year 2019-20 herein marked as Annexure-A.
ii) Issue a writ of Certiorari or direction in the nature of a of certiorari quashing the order under section 1484(d) of the Act, dated 26/03/2024, bearing DIN No. ITBA/AST/F/148A/2023-24/1063398277(1) issued by the Respondent No.1 for the assessment year 2019-20 herein marked as Annexure - A1.
iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under section 148 of the Act dated 26/03/2024 bearing DIN No. ITBA/AST/S/148_1/2023-24/1063411986(1) issued by the Respondent No.1 for the assessment year 2019-20 herein marked as Annexure - A2.
iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under section 14 r.w.s 144, 1448 dated 28/02/2025 bearing DIN N ITBA/AST/S/147/2024-25/1073805096(1) issued by the -3- NC: 2025:KHC:46040 WP No. 29485 of 2025 HC-KAR Respondent No.2 for the assessment year 2019-20 her marked as Annexure - АЗ.
v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice under Section 274 r.w.s 272A(2)(d) of the Act dated 28/02/2025 bearing DIN No. ITBA/PNL/S/272A(2)(d)/2024-25/1073805312(1) passed by the Respondent No.2 for the assessment year 2019-20 herein marked as Annexure - A4.
vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order under Section 271A of the Act dated 21/08/2025 bearing DIN No. ITBA/PNL/F/271A/2025-26/1079850698(1), passed by the Respondent No.2 for the assessment year 2019-20 herein marked as Annexure - A5.
vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order under Section 271B of the Act dated 21/08/2025 bearing DIN No. ITBA/PNL/F/2718/2025-26/1079846746(1), passed by the Respondent No.2 for the assessment year 2019-20 herein marked as Annexure - A6.
viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order under Section 270A of the Act dated 28/08/2025 bearing DIN No.ITBA/PNL/F/270A/2025-26/1080124445(1), issued by the Respondent No.2 for the assessment year 2019-20 herein marked as Annexure - A7.
ix) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."-4-
NC: 2025:KHC:46040 WP No. 29485 of 2025 HC-KAR
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 petition and referring to the material on record, learned counsel for the petitioner submits that the notice issued by the respondents under Section 143(2) 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 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 143(2) 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.
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NC: 2025:KHC:46040 WP No. 29485 of 2025 HC-KAR
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 143(2) notice dated 29.06.2024. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit a reply along with documents to Section 143(2) 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 orders at Annexures- A3 dated 28.02.2025 passed under Section 147 of the I.T.Act and subsequent notices / orders, etc., and remit the matter back to respondent No.2 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 143(2) notice and to proceed further in accordance with law.
6. In the result, pass the following:
ORDER
(i) The petition is hereby allowed.
(ii) The impugned orders / notices at Annexures - A3 to A7 are hereby set aside.-6-
NC: 2025:KHC:46040 WP No. 29485 of 2025 HC-KAR
(iii) Matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 143(2) of the IT Act.
(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.