Saket Sureka V. National Faceless Appeal Center (NFAC) and The Income Tax Officer Ward No. 4(3) (5) and The Income Tax Officer Ward 4(3) (4)

WP/35265/2025

AI Insights

In this case, Saket Sureka, the petitioner, challenged several orders and notices issued by the Income Tax Department concerning the assessment year 2011-12. The petitioner sought to quash the orders and notices on grounds that he was not given a fair opportunity to present his case and documents. The High Court, after hearing the arguments, decided to set aside the impugned orders and remand the matter back to the respondents, emphasizing the need for a fair hearing and adherence to legal procedures.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822425 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 08-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: A SHANKAR; MADHUSUDHAN
• Keywords: Assessment Year 2011-12; Income Tax; Quashing of order; Writ petition; Remittance for Reconsideration
• Section: 147; 148; 143(3); 142(1); 250; 131; 156

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:51771 WP No. 35265 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35265 OF 2025 (T-IT) BETWEEN: 1. SAKET SUREKA SON OF SRI RAMANADA SUREKA AGED ABOUT 38 YEARS NO.10, ETHER APARTMENT FLAT NO. B-204, SARAKKI MAIN ROAD J P NAGAR, BENGALURU - 560078 …PETITIONER (BY SRI. A. SHANKAR, SENIOR ADVOCATE FOR SRI. MADHUSUDHAN U.A., ADVOCATE) AND: 1. NATIONAL FACELESS APPEAL CENTER (NFAC) MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR E-RAMP JAWAHARLAL NEHRU STADIUM DELHI - 110003 2. THE INCOME TAX OFFICER WARD NO. 4(3) (5) BMTC BUILDING 80 FEET ROAD 60TH BLOCK NEAR KHB GAMES VILLAGE KORMANAGLA Printed from counselvise.com Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51771 WP No. 35265 of 2025 BENGALURU - 560095 3. THE INCOME TAX OFFICER WARD 4(3) (4) BMTC BLOCK 80 FEET ROAD 60TH BLOCK NEAR KHB GAMES VILLAGE KORMANAGLA BENGALURU - 560095 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 13.06.2024 PASSED UNDER SECTION 250 OF THE INCOME TAX, 1961 ACT FOR THE ASSESSMENT YEAR 2011-12 BY THE RESPONDENT NO.1 BEARING NO.ITBA/NFAC/S/250/2024- 25/1065634268(1) HEREIN MARKED AS ANNEXURE - A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: \"a) Issue a writ certiorari or direction in the nature of a writ of certiorari quashing the order dated 13.06.2024 passed Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:51771 WP No. 35265 of 2025 under section 250 of the Income Tax, Act 1961 for the assessment year 2011-12 by the Respondent No.1 bearing No. ITBA/NFAC/S/250/2024-25/1065634268(1) herein marked as Annexure-A. b) Issue a writ of certiorari or direction in the nature of writ of certiorari quashing the Assessment order dated 27.12.2018 passed under section 143(3) r.w.s 147 of the Income Tax Act, 1961 for the Assessment year 2011-12 by the Respondent No.2 herein referred as Annexure-B1. c) Issue a writ of certiorari or direction in the nature of writ of certiorari quashing the demand notice dated 27.12.2018 issued under section 156 of the Income Tax Act, 1961 for the Assessment Year 2011-12 by the Respondent No.2 herein marked as Annexure - B2. d) Issue a writ of certiorari or direction in the nature of writ of certiorari quashing the notice dated 31.03.2018 issued under section 148 of the Income Tax Act, 1961 for the Assessment year 2011-12 by the Respondent No.3 bearing Notice No.ITBA/AST/S/148/2017-18/1009597880(1) herein referred as Annexure - C. e) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.\" 2. Heard the learned Senior counsel for the petitioner, learned counsel for the respondents and perused the material on record. Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:51771 WP No. 35265 of 2025 3. A perusal of the material on record will indicate that insofar as assessment year 2011-12 is concerned, respondent No.2 issued notices under section 142(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the said Act, 1961' for short) dated 04.10.2018 and 24.10.2018, subsequent to which, one more summons under Section 131 of the said Act, 1961 dated 09.11.2018 was issued, to which, the petitioner appeared on 12.12.2018, but did not file reply, as a result of which, the respondents proceeded to pass the impugned assessment order, aggrieved by which, the petitioner is before this Court by way of the present petition. 4. It is submitted that the petitioner intends to make submissions and produce documents before the respondents including urging various legal contentions and in order to provide an opportunity to the petitioner in this regard, the impugned assessment order and further proceedings pursuant thereto be set aside and the matter remitted back to the respondents for reconsideration afresh in accordance with law. Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:51771 WP No. 35265 of 2025 5. In view of the aforesaid facts and circumstances and submissions made on behalf of the petitioner by the learned Senior counsel, without expressing opinion on merits/demerits of the rival contentions and keeping open all contentions to be urged before respondent Nos.1 and 2, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the respondents for reconsideration afresh in accordance with law. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 13.06.2024 passed by respondent No.1 at Annexure-A, the impugned order dated 27.12.2018 passed by respondent No.2 at Annexure-B1 and the demand notice dated 27.12.2018 issued by respondent No.2 at Annexure- B2, are hereby quashed. (iii) The matter is remitted back to the stage of the petitioner submitting reply to show-cause notice and proceed further in accordance with law. Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:51771 WP No. 35265 of 2025 (iv) Liberty is reserved in favour of the petitioner to put forth various pleadings, documents, legal contentions, etc., which shall be considered by the respondents who shall provide reasonable and reasonable opportunity to the petitioner and proceed further in accordance with law. All rival contentions between the parties are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 12 Printed from counselvise.com "