J.Krishna Reddy V. Additional/Joint/Deputy/Assistant Commissioner of Income Tax and Income Tax Officer Ward 4(1)(3)

WP/25129/2022

AI Insights

The case involves J. Krishna Reddy, the petitioner, who challenged the orders of assessment and penalties imposed by the Income Tax Department for the assessment year 2017-18. The petitioner contended that due to ill-health, he was unable to respond to the notices issued under Section 144 of the Income Tax Act, 1961, which led to the ex-parte orders against him. The High Court, considering the petitioner's circumstances and the principles of natural justice, decided to set aside the impugned orders and remand the case for a fresh assessment, allowing the petitioner an opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 815667 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 02-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: RAVI RAJ; M DILIP
• Assessee Lawyers: RAMA MURTHY
• Keywords: Assessment Order; Ill health; Income Tax; Non-response; Penalty order; Reconsideration; Writ of Certiorari
• Section: 147; 144; 270A; 144B; 271AAC(1); 226

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:50458 WP No. 25129 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 25129 OF 2022 (T-IT) BETWEEN: J.KRISHNA REDDY S/O JAYARAMA REDDY AGED ABOUT 38 YEARS YELLAPPA BUILDINGS CHENNAKESHAVA FLOUR MILL ROAD, K R PURAM BANGALORE- 560 036. …PETITIONER (BY SRI. RAMA MURTHY R., ADVOCATE) AND: 1. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOMET TAX INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI-110001. 2. INCOME TAX OFFICER WARD 4(1)(3) BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA BANGALORE-560095. …RESPONDENTS (BY SRI. RAVI RAJ Y V., AND SRI. M.DILIP, ADVOCATES) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER OF ASSESSMENT DATED 30.03.2022 PASSED U/S 147R.W.S. 144B Printed from counselvise.com Digitally signed by SHARADAVANI B Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:50458 WP No. 25129 of 2022 OF ACT IN ITBA/AST/S/147/2021-22/1042181942 (1) BY R1 (ANNEXURE-C) TO THIS WRIT PETITION. 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:- \"WHEREFORE, the Petitioner prays for the following reliefs: A. The Petitioner humbly pray that this Hon'ble Court may bepleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order of assessment dated 30-03-2022 passed u/s.147 r.w.s.144B of Act in ITBA/AST/S/147/2021- 22/1042181942 (1) by First Respondent (Annexure-C) to this Writ Petition in the interest of justice.; B. The Petitioner humbly pray that this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order of penalty dated 21-09-2022 passed u/s.270A of the Act passed by Second Respondent for the assessment year 2017-18 in No. ITBA/PNL/F/270/2022- 23/1045789485(1)(Annexure-E) to this Writ Petition in the interest of justice. ; C. The Petitioner humbly pray that this Hon'ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the order of penalty dated 19-09-2022 passed u/s.271AAC(1) of the Act passed by Second Respondent for the assessment year 2017-18 in No.ITBA/PNL/F/271AAC(1)/2022- 23/1045678925(1) (Annexure-F) to this Writ Petition in the interest of justice.; Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:50458 WP No. 25129 of 2022 D. This Hon'ble Court may be pleased to issue such other Writ or Writs as this Hon'ble Court deem it fit in the Petitioner's case, in the interest of justice.\" 2. Heard learned counsel for the parties 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 144 of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 28.02.2022 was received by petitioner and could not file reply/ documents to the same since due to ill-health and therefore the said notice as well as all the further notices went un-noticed by the Petitioner and hence he could not file reply/ documents and contest the proceedings. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 144 notice was due to bonafide reasons, unavoidable circumstances Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:50458 WP No. 25129 of 2022 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 144 notice. 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 144 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:50458 WP No. 25129 of 2022 submit reply along with documents, I deem it just and appropriate to set aside the impugned orders at Annexure-C dated 28.02.2022, passed under Sections 147 r/w 144 r/w 144B of the Income Tax Act and subsequent notice / 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 28.02.2022 notice and to proceed further in accordance with law. 6. In the result, I pass the following: ORDER (i)The petition is hereby allowed. (ii) The impugned notices / orders at Annexures C, E and F 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 Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:50458 WP No. 25129 of 2022 Cause Notice under Section 144 of the IT Act dated 28.02.2022. (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 BSV List No.: 2 Sl No.: 21 Printed from counselvise.com "