Sumithra V. Income Tax Officer Ward 1(1), Mysore and National Faceless Assessment Centre and Chief Commissioner of Income Tax Bengaluru-1 and Principal Commissioner of Income Tax Bengaluru-3

WP/37273/2025

AI Insights

The case involves Sumithra, the petitioner, who challenged multiple notices and orders issued by various income tax authorities concerning the assessment year 2017-18. The notices and orders were related to the non-filing of income tax returns and subsequent penalties. The petitioner argued that she did not receive the initial notice under Section 148 of the Income Tax Act, 1961, which led to her inability to file the required returns. The respondents contended that the petition lacked merit. The court, after hearing the arguments, decided to set aside the notices and orders and remand the case for fresh consideration, allowing the petitioner another opportunity to comply with the procedural requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822373 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 11-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M THIRUMALESH
• Assessee Lawyers: RAVISHANKAR
• Keywords: Assessment Year 2017-18; Chief Commissioner of Income Tax; Income Tax; Income Tax Officer; National Faceless Assessment Centre; Notice Quashing; Principal commissioner of income tax; Writ of Certiorari
• Section: 147; 148; 144; 263; 271F; 151; 148A(b); 148A(d); 272A(1)(d); 226; 227

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:52512 WP No. 37273 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37273 OF 2025 (T-IT) BETWEEN: 1. SUMITHRA AGED ABOUT 66 YEARS D/O BASAPPA NO.28, SIDDARAMANA HUNDI VARAKODU B.O, MYSORE TALUK MYSURU-570010. PAN: AWUPN0479Q …PETITIONER (BY SRI. RAVI SHANKAR .S.V, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 1(1), MYSORE-570008. 2. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO. 401, 2ND FLOOR, E-RAMP JAWAHARLAL NEHRU STADIUM DELHI - 110003. 3. CHIEF COMMISSIONER OF INCOME TAX BENGALURU-1 OFFICE OF THE CHIEF COMMISSIONER OF INCOME TAX, BENGALURU-1 Printed from counselvise.com Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:52512 WP No. 37273 of 2025 CENTRAL REVENUE BUILDING QUEENS ROAD, BANGALORE-560001. 4. PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-3 OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU-3 BMTC BUILDING, 80 FEET ROAD KORAMANGALA, BANGALORE-560095. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE UNDER SECTION 148A(B) OF THE ACT, DATED 14/02/2024 VIDE ITBA/AST/F/148A(SCN)/2023- 24/1060924293(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE - A AND ETC. THIS PETITION, COMING ON FOR FINAL HEARING, 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:- \"i) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act, dated 14.02.2024 vide ITBA/AST/F/ 148A(SCN)/2023-24/1060924293(1) issued by the Respondent No.1 for the assessment year 2017-18 herein marked as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under Section 151 Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:52512 WP No. 37273 of 2025 of the Act, dated 16.03.2024 vide ITBA/AST/S/118/2023- 24/1062746666(1) passed by the Respondent No.3 for the assessment year 2017-18 herein marked as Annexure-A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under Section 148A(d) of the Act dated 17.03.2024 vide ITBA/AST/F/148A/2023-24/1062780042(1) passed by the Respondent No.1 for the assessment year 2017-18 herein marked as Annexure-A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under Section 148 of the Act dated 17/03/2024 vide ITBA/AST/S/148_1/2023- 24/1062780071(1) issued by the Respondent No.1 for the assessment year 2017-18 herein marked as Annexure-A3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under Section 147 r.w.s 144, of the Act, dated 19/03/2025 vide ITBA/AST/S/ 147/2024-25/1074704416(1) passed by the Respondent No.1 for the assessment year 2017-18 herein marked as Annexure-A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under Section 271F of the Act dated 25/09/2025 vide ITBA/PNL/ F/271F/2025-26/1081191565(1) by the Respondent No.1 for the assessment year 2017-18 herein marked as Annexure-A5. Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:52512 WP No. 37273 of 2025 vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order passed under Section 272A(1)(d) of the Act dated 26/06/2024 vide ITBA/PNL/F/272A(1)(d)/2025-26/1081246548(1) by the Respondent No.1 for the assessment year 2017-18 herein marked as Annexure-A6. viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under Section 263 of the Act dated 10/11/2025 vide ITBA/REV/F/REV1/ 2025-26/1082443854(1) issued by the Respondent No.4 for the assessment year 2017-18 herein marked as Annexure-A7. ix) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.\" 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 148 of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 17.03.2024 was not received by the petitioner and she was not aware of the notice and consequently, the petitioner could not file here Return of Income to the said notice. It Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:52512 WP No. 37273 of 2025 is submitted that the inability and omission on the part of the petitioner to file returns of income to the Section 148 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 filed returns of income to Section 148 notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to file return of income to Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would file return of income, I deem it just and appropriate to set aside the impugned notice and orders at Annexure-A dated 14.02.2024, Annexure-A1 dated 16.03.2024, Annexure - A2 dated 17.03.2024, Annexure - A4 Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:52512 WP No. 37273 of 2025 dated 19.03.2025, Annexure-A5 dated 25.09.2025, Annexure-A6 dated 26.06.2024 and Annexure-A7 dated 10.11.2025 and subsequent notice/orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of filing return of income by the petitioner to the Section 148 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 Annexure-A dated 14.02.2024, Annexure-A1 dated 16.03.2024, Annexure - A2 dated 17.03.2024, Annexure - A4 dated 19.03.2025, Annexure-A5 dated 25.09.2025, Annexure-A6 dated 26.06.2024 and Annexure-A7 dated 10.11.2025 are hereby set-aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of filing return of income to the Section 148 Notice dated 17.03.2024. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the Printed from counselvise.com - 7 - HC-KAR NC: 2025:KHC:52512 WP No. 37273 of 2025 respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE NBM List No.: 2 Sl No.: 13 Printed from counselvise.com "