Mr. Jayakumar Chelladurai V. National Faceless Assessment Centre Delhi and Assistant Commissioner of Income Tax Circle 3(3)(1)

WP/22669/2023

AI Insights

In this case, the petitioner, Mr. Jayakumar Chelladurai, challenged several notices and orders issued by the National Faceless Assessment Centre and the Assistant Commissioner of Income Tax under various sections of the Income Tax Act, 1961. The petitioner contended that he did not receive the initial notice under Section 148(1), which led to his inability to respond and submit necessary documents. The court, considering the petitioner's circumstances and the bona fide reasons for his non-compliance, decided to set aside the impugned orders and remit the matter back for fresh consideration, allowing the petitioner another opportunity to respond.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 815672 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 03-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I
• Assessee Lawyers: RAGHAVENDRA
• Keywords: Assessment Order; Income Tax; Notice; Penalty notice; Show cause notice; Writ petition
• Section: 147; 148; 274; 270A; 144B; 271AA

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:50762 WP No. 22669 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.22669 OF 2023 (T-IT) BETWEEN: MR JAYAKUMAR CHELLADURAI AGED ABOUT 57 YEARS, S/O GNANAKKAN CHELLADURAI, FIRST FLOOR, NO.34, SURAJ GANGA SOFT PARK, 1ST MAIN, J P NAGAR, 3RD PHASE, BANGALORE – 560 078. …PETITIONER (BY SRI. RAGHAVENDRA C.R., ADVOCATE) AND: 1. NATIONAL FACELESS ASSESSMENT CENTRE DELHI, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORMANGALA, BANGALORE-560095 (REPRESENTED BY PRINCIPAL COMMISSIONER OF INCOME TAX-3) 2. ASSITANT COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1), NO.59, HMT BHAVAN, 3RD FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE – 560 032. …RESPONDENTS (BY SRI. E.I.SANMATHI, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE UNDER SECTION 148 OF IT ACT, 1961 BEARING DIN ITBA/AST/S/148.1/2021-22/1041925875(1) DATED 29/03/2022 ENCLOSED AS ANNEXURE-A ISSUED BY R2, FOR THE REASONS STATED IN THE GROUNDS AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Printed from counselvise.com Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50762 WP No. 22669 of 2023 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “(a) Writ or direction in the nature of a writ of certiorari or any other writ or direction to quash the impugned Notice under Section 148 of IT Act, 1961 bearing DIN ITBA/AST/S/148_1/2021-22/1041925875(1) dated 29.03.2022, enclosed as Annexure A, issued by Respondent No.2, for the reasons stated in the grounds. (b) Writ or direction in the nature of a writ of certiorari or any other writ or direction to quash the impugned Assessment Order under Section 147 read with Section 144B of the IT Act, 1961 bearing DIN ITBA/AST/S/147/2022- 23/1051169388 (1) dated 23.03.2023 enclosed as Annexure A1 passed by Respondent No.1 for the reasons stated in the grounds. (c) Writ or direction in the nature of a writ of certiorari or any other writ or direction to quash the impugned Computation Sheet issued under Section 147 read with Section 144B of the IT Act, 1961 bearing DIN ITBA/AST/S/1183/2022-23/1051169510 (1) dated 23.03.2023 enclosed as Annexure A2 passed by the Respondent No.1, for the reasons stated in the grounds. (d) Direct the Respondent by an appropriate writ or order in the nature of Mandamus or otherwise, not to proceed with the recovery of the amounts proposed in the Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:50762 WP No. 22669 of 2023 demand notice bearing ITBA/AST/S/156/2022- 23/1051169491 (1) dated 23.03.2023 issued by Respondent No.1 enclosed as Annexure A3. (e) Issue a writ of certiorari or any other writ or direction order to quash impugned penalty notice bearing DIN ITBA/PNL/S/271AA (1)/2022-23/1051169603(1) dated 23.03.2023 issued under Section 274 read with Section 271AA (1) issued by Respondent No.1, enclosed as Annexure A4. (f) Issue a writ of certiorari or any other writ or direction or order to quash impugned Show Cause Notice for penalty under Section 270A of the IT Act, 1961 bearing DIN ITBA/PNL/F/270A/2023-24/1054430395(1) dated 18.07.2023 issued by Respondent No.1, enclosed a Annexure A5. (g) Grant such other consequential reliefs, as this Honourable High Court may think fit including the cost of this writ petition.” 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 148(1) of the Income Tax Act, Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:50762 WP No. 22669 of 2023 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 148(1) 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 148(1) 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 148(1) notice was due to bonafide Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:50762 WP No. 22669 of 2023 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 – A1 dated 23.03.2023 passed under Section 147 read with Section 144 read with Section 144B 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 148(1) 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 A1, A2, A3, A4 and A5 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 Notice under Section 148(1) of the IT Act dated 29.03.2022. Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:50762 WP No. 22669 of 2023 (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 SV List No.: 2 Sl No.: 59 Printed from counselvise.com "