Madhavi Narayan Tumkur V. The Income Tax Officer Ward, 4(3)(2), Bengaluru and The Principal Commissioner of Income Tax -2 Bengaluru and Assessment Unit National Faceless Assessment Centre Income Tax Department Ministry of Finance and The Income Tax Officer International Taxation Ward 2(1), Bengaluru

CWP/36153/2025

AI Insights

The case involves Madhavi Narayan Tumkur, the petitioner, who challenged several notices and orders issued by the Income Tax Department concerning the assessment year 2015-16. The petitioner sought to quash an unsigned notice under Section 148, an assessment order under Sections 147 r.w.s. 144, and several penalty orders under Section 271(1)(c), 271(1)(b), and 271F of the Income Tax Act. The core of the dispute was the petitioner's failure to respond to notices and produce documents, which the respondent cited as grounds for the adverse orders. The court, considering the circumstances and the need for a fair opportunity to the petitioner, set aside the orders and remitted the matter for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822362 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 12-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: HEMANT PAI; RAVI SHANKAR V
• Keywords: Assessment Year 2015-16; Certiorari; Certiorari; Income Tax; Penalty order; Quashing; Unsigned notice
• Section: 147; 148; 144; 142(1); 143(2); 271(1)(c); 271(1)(b); 271F

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:53000 WP No. 6082 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 6082 OF 2024 (T-IT) BETWEEN: 1. MADHAVI NARAYAN TUMKUR WIFE OF WILLIAM ANDERSON AGED ABOUT 50 YEARS 201, EBONY RAJEHA RESIDENCY 7TH CROSS, 3RD BLOCK KORAMANGALA BENGALURU 560034 PRESENTLY RESIDING AT 29A BINJAI PARK SINGAPORE 589831 C/O BHARAT PUROHIT, CA CH2, NASTASHA GOLF VIEW APARTMENTS, NO 2, NEW RING ROAD DOMLUR LAYOUT BENGALURU 560071 …PETITIONER (BY SRI. HEMANT PAI, ADVOCATE FOR SRI RAVI SHANKAR S V, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD, 4(3)(2), BENGALURU BMTC BUILDING Printed from counselvise.com Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53000 WP No. 6082 of 2024 80 FT ROAD, 6TH BLOCK KORAMANGALA BENGALURU 560095 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX -2 BENGALURU, BMTC BUILDING 80 FEET ROAD 6TH BLOCK, KORAMANGALA BENGALURU 560095 3. ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO 401, 2ND FLOOR E RAMP, JAWARLAL NEHRU STADIUM DELHI 110003 4. THE INCOME TAX OFFICER INTERNATIONAL TAXATION WARD 2(1), BENGALURU BMTC BUILIDING, 80 FT ROAD 6TH BLOCK, KOARMANGALA BENGALURU 560095 …RESPONDENTS (BY SRI. E I SANMATHI, ADVOCATE) THIS WP IS FILED PRAYING TO QUASH THE UNSIGNED NOTICE DTD 29.03.2021 ISSUED U/S 148 OF THE ACT FOR THE AY 2015-16 BY THE R-1 BEARING DIN AND NOTICE NO. ITBA/ST/S/148/2020-21/1031876158(1) HEREIN MARKED AS ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:53000 WP No. 6082 of 2024 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the unsigned notice dated 29.03.2021 issued under Section 148 of the Act for the assessment year 2015-16 by the respondent No.1 bearing DIN & Notice No.ITBA/AST/S/148/2020-21/1031876158(1) herein marked as Annexure -A. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 30.03.2022 issued under Section 147 r.w.s. 144 of the Act for the assessment year 2015- 16 by the respondent No.3 bearing DIN & Notice No.ITBA/AST/S/147/2021-22/1042087302(1) herein marked as Annexure -A1. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 27.09.2022 issued under Section 271(1)(c) of the Act for the assessment year 2015-16 by the respondent No.4 bearing DIN & Notice No.ITBA/PNL/F/271(1)(c)/2022-23/1046037943(1) herein marked as Annexure -A2. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 27.09.2022 issued under Section 271(1)(b) of the Act for the assessment year 2015-16 by the respondent No.4 bearing DIN & Notice No.ITBA/PNL/F/271(1)(b)/2022-23/1046029638(1) herein marked as Annexure -A3. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 06.09.2022 issued under Section 271F of the Act for the assessment year 2015-16 by the respondent No.4 bearing DIN & Notice No.ITBA/PNL/F/271F/2022-23/1045245304 (1) herein marked as Annexure -A4. f) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:53000 WP No. 6082 of 2024 2. A perusal of the material on record will indicate that pursuant to the petitioner filing income tax returns for the assessment year 2015 - 16, the respondent issued notice under Section 143(2) of the Income Tax Act which was followed by notices under Section 142(1) of the Income Tax Act dated 26.10.2021, 11.12.2021 and 03.03.2022. Subsequently, the respondent proceeded to pass the impugned assessment order on the ground that relevant documents had not been produced by the petitioner for the purpose of the impugned proceedings. In this context, it is submitted on behalf of the petitioner that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not submit replies to the aforesaid notices nor produce documents and as such the impugned assessment order and all further proceedings, orders, notices pursuant thereto may be set aside and the matter remitted back to the respondent for reconsideration afresh in accordance with law. Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:53000 WP No. 6082 of 2024 3. Per contra learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 4. A perusal of the material on record including the impugned order will indicate that the respondent has passed the impugned assessment order by taking note of the fact that the petitioner had not submitted reply to the notice under Section 143(2) of the Income Tax Act and not produced documents. Under these circumstances, in order to provide one more opportunity to the petitioner, I deem it just and appropriate to adopt a justice-oriented approach and set aside the impugned assessment order at Annexure 'A1' dated 30.03.2022 and subsequent penalty orders etc., at Annexures - A2, A3 and A4 dated 27.09.2022, 27.09.2022 and 06.09.2022 respectively and remit the matter back to the stage of the petitioner submitting reply to the notice under Section 143(2) dated 26.10.2021 and to proceed further in the matter. 5. In the result, I pass the following: Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:53000 WP No. 6082 of 2024 ORDER (i) The petition is hereby allowed. (ii) Impugned Notices/ Orders Annexures - A1, A2, A3 and A4 dated 30.03.2022, 27.09.2022, 27.09.2022 and 06.09.2022 respectively are set aside. (iii) The matter is remitted back to the concerned respondent to the stage of petitioner submitting reply to the notice under Section 143(2) dated 26.02.2021 and thereafter to proceed further in the matter in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE YKL List No.: 2 Sl No.: 3 Printed from counselvise.com "