Karnataka High Court
M/S Nadeem Minerals Private Limited vs Assessment Unit on 5 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:44769
WP No. 25336 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 5TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 25336 OF 2025 (T-IT)
BETWEEN:
M/S NADEEM MINERALS PRIVATE LIMITED
NO.59, 4TH FLOOR, BKG SAPPHIRE,
KUMARA PARK WEST,
RAILWAY PARALLEL ROAD,
BANGALORE - 560 020.
REP. BY ITS DIRECTOR,
SRI. B. RUDRA GOWDA
REGISTERED UNDER THE COMPANIES ACT, 2013.
...PETITIONER
(BY SRI. G.S. NAGHARISH, ADVOCATE)
AND:
1. ASSESSMENT UNIT,
FACELESS ASSESSMENT CENTRE
NORTH BLOCK,
Digitally NEW DELHI - 110 001
signed by REP. BY ASSESSING OFFICER
CHANDANA
BM
2. NATIONAL FACELESS ASSESSMENT CENTRE,
Location:
NO.412-413, 1ST FLOOR,
High Court of
Karnataka OPP. METRO PILLAR NO. 793
DWARKAMOR,
NEW DELHI - 110 059.
REP. BY ASSESSING OFFICER
3. INCOME TAX OFFICER,
WARD-4(2)(1) BMTC BUILDING,
80 FEET ROAD, KORAMANGALA
BANGALORE - 560 095.
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NC: 2025:KHC:44769
WP No. 25336 of 2025
HC-KAR
4. PRL. COMMISSIONER OF INCOME TAX-4
BMTC BUILDING, 80 FEET ROAD,
KORAMANGALA,
BANGALORE - 560 095
...RESPONDENTS
(BY SRI. M. DILIP, ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE
CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF
CERTIORARI TO QUASH THE EXPARTE ASSESSMENT ORDER
DATED 26.03.2025 BEARING NO.ITBA/AST/S/144/2024-
25/1075049850(1) ANNEXURE-E AND DEMAND NOTICE U/S. 156 OF
THE IT ACT BEARING NO.ITBA/AST/S/156/2024-25/1075049964(1)
ANNEXURE-P PASSED BY FIRST RESPONDENT FOR
ASSESSMENT YEAR 2023-24 AND ETC.,
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:-
"a. Issue a Writ of certiorari to quash the exparte assessment order dated 26.03.2025 bearing No. ITBA/AST/S/144/2024-25/1075049850(1) Annexure-E & demand notice u/s. 156 of the IT Act bearingNo.ITBA/AST/S/156/2024-25/1075049964(1) Annexure-F passed by first respondent for Assessment year 2023-24.
b. Issue a Writ of certiorari to quash the penalty notices u/s. 270A of the IT Act dated 14.07.2025 bearing No. ITBA/PNL/F/270A/2025-26/1078437641(1) Annexure- G, 30.07.2025 bearing No.ITBA/PNL/F/19/2025- 26/1079054257(1), Annexure-G1, u/s. 271AAC(1) of -3- NC: 2025:KHC:44769 WP No. 25336 of 2025 HC-KAR the IT Act dated 14.07.2025 bearing No.ITBA/PNL/F/271AAC(1)/2025-26/1078437587(1) dated Annexure-G2, 29.07.2025 bearing No. ITBA/PNL/F/19/2025-26/1079036237(1) Annexure- G3, u/s. 271B of the IT Act dated 14.07.2025 bearing No. ITBA/PNL/F/2718/2025-26/1078437619(1) Annexure-G4, dated 29.07.2025 bearing No. ITBA/PNL/F/19/2025-26/1079036355(1) Annexure- G5, u/s. 271A of the IT Act dated 14.07.2025 bearing No. ITBA/PNL/F/271A/2025-26/1078437672(1) Annexure-G6, & dated 30.07.2025 bearing No. ITBA/PNL/F/19/2025-26/1079054328(1) Annexure-G7 all passed by first respondent for the Assessment Year 2023-24.
c. Issue such other Writ or direction as this Hon'ble Court deem fit to grant in the facts and circumstances of the present case."
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. A perusal of the material on record will indicate that pursuant to the Show Cause Notices dated 09.03.2025, 15.03.2025 and 18.03.2025 issued by the Assessing Officer, petitioner - assessee filed reply dated 19.03.2025 and requested for an opportunity of personal hearing through video conferencing. In pursuance of the same, the Assessing Officer issued a notice -4- NC: 2025:KHC:44769 WP No. 25336 of 2025 HC-KAR dated 20.03.2025 scheduling the personal hearing on 21.03.2025 at 11.30 a.m., but the same was issued at 12.48 p.m. The petitioner could not attend the video conferencing at 12.48 p.m., and requested for the personal hearing through video conferencing at 03.30 p.m. on 21.03.2025, which was not considered by the respondent, who proceeded to pass the impugned ex-parte assessment order, which is assailed in the present petition.
4. The aforesaid facts and circumstances clearly indicate that despite the request made by the petitioner for grant of an opportunity of personal hearing via video conferencing, the same having not been granted by the respondent, I deem it just and appropriate to set aside the impugned order and remit the matter back to the impugned order at Annexure - E and notice at Annexure - F and Penalty at Annexure--G and remit the matter back for reconsideration afresh, in accordance with law.
5. In the result, I pass the following:
ORDER
i) The petition is hereby Allowed.-5-
NC: 2025:KHC:44769 WP No. 25336 of 2025 HC-KAR
ii) The impugned order dated 26.03.2025 at Annexure-E is hereby set aside.
iii) The matter is remitted back to respondent No.3 for reconsideration afresh, who shall grant an opportunity of personal hearing through video conferencing to the petitioner and hear him and proceed further in accordance with law.
iv) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by the respondent, who shall provide sufficient and reasonable opportunity to the petitioner, hear him and proceed further, in accordance with law.
Sd/-
(S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 39