Sri Agastegowda Deepak Thirumakudalu Vs the Addl/Joint/Deputy Asst Commissioner of Income Tax

SRI AGASTEGOWDA DEEPAK THIRUMAKUDALU AGED ABOUT 49 YEARS SON OF SRI AGASTEGOWDA T., NO.138/17, HARSHITHA ARCADE, S3, SECOND FLOOR, 1^ST MAIN ROAD, SHESHADRIPURAM, BANGALORE-560 020 PRESENTLY RESIDING AT NO.4507, 17^TH MAIN, KD CIRCLE, VIJAYANAGAR 2^ND STAGE, MYSORE – 570 017.

¶10

…PETITIONER

¶11

(BY SMT. JINITA CHATTERJEE, FOR SRI. S. PARTHASARATHI., ADVOCATES)

¶12

AND:

¶13

Digitally signed by CHANDANA B M

¶14

Location: High Court of Karnataka

¶15

THE ADDL/JOINT/DEPUTY ASST. COMMISSIONER OF INCOME TAX THE INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NORTH BLOCK, DELHI – 110 001.

¶16

THE INCOME-TAX OFFICER WARD-2(2)(1), BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095.

¶17

…RESPONDENTS

¶18

(BY SRI. DILIP M., ADVOCATE)

¶19

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI

¶20

2 -

¶21

NC: 2025:KHC:42995 WP No. 30336 of 2025

¶22

HC-KAR

¶23

OR A DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE ASSESSMENT ORDER DATED 22.03.2022 BEARING NO.ITBA/AST/S/147/2021-22/1041260911(1) ALONG WITH DEMAND NOTICE PASSED UNDER SEC. 147 RWS 144 R.W.S.144B OF THE ACT BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2016-17 (ANNEXURE-D) AND ETC.

¶24

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP , THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

¶25

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

¶26

ORAL ORDER

¶27

In this petition, petitioner seeks the following reliefs:

¶28

“a) Issue a writ of certiorari or a direction in the nature of writ of certiorari, quashing the assessment order dt.22.03.2022 bearing No.ITBA/AST/S/147/202122/1041260911(1) along with demand notice passed under Sec.147 rws 144 r.w.s.144B of the Act by the First Respondent for the assessment year 2016-17 (Annexure`D');

¶29

b) Issue a writ of certiorari or a direction in the nature of writ of certiorari, quashing the issue a writ of certiorari or a direction in the nature of writ of certiorari quashing the notice issued under Section 148 of the Act in File No.ITBA/AST/S/148/2020-21/1032108220(1) dt.31.03.2021 by the First Respondent for the AY: 2016-17 ( ANNEXURE'A');

¶30

c) Issue a writ of certiorari or a direction in the nature of writ of certiorari quashing the penalty order passed under

¶31

3 -

¶32

NC: 2025:KHC:42995 WP No. 30336 of 2025

¶33

HC-KAR

¶34

Section 271A of the Act in File No.ITBA/PNL/F/271A/202223/1045657100(1) dated 19.09.2022 by the Second Respondent for the assessment year 2016-17 (ANNEXURE'F' );

¶35

d) Issue a writ of certiorari or a direction in the nature of writ of certiorari quashing the penalty order passed under Section 271B of the Act in File No.ITBA/PNL/F/2718_1/202223/1045759374(1) dt. 21.09.2022 by the Second Respondent for the assessment year 2016-17 (ANNEXURE-'F1')

¶36

e) Issue a writ of certiorari or a direction in the of Writ of Certiorari quashing the penalty order passed under Section 271F of the Act in File No.ITBA/PNL/F/271F/202223/1045791890(1) dt.21.09.2022 by the Second Respondent for the assessment year 2016-17 (ANNEXURE-'F2');

¶37

f) Issue a writ of prohibition or a direction in the nature of writ of prohibition, restraining the First Respondent from proceeding further in the matter of recovery of demand in pursuance of the impugned exparte assessment order dated 22.03.2022 passed under Section 147 rws 144 r.w.s. 144B of the Act bearing No.ITBA/AST/S/147/2021-22/1041260911(1) for the assessment year 2016-17 along with the demand notice (ANNEXURE-D');

¶38

g) Issue a writ of prohibition or a direction in the nature of writ of prohibition restraining the 2^nd Respondent from recovering the demand in pursuance of the penalty levied under Section 271A of the Act in File

¶39

4 -

¶40

NC: 2025:KHC:42995 WP No. 30336 of 2025

¶41

HC-KAR

¶42

No.ITBA/PNL/F/271A/2022-23/1045657100(1) dt. 19.09.2022 by the Second Respondent for the assessment year 2016-17 (ANNEXURE-'F');.

¶43

h) Issue a writ of prohibition or a direction in the nature of writ of prohibition restraining the 2^nd respondent from recovering the demand in pursuance of the penalty levied under Section 271B of the Act in File No.ITBA/PNL/F/271B_1/2022-23/1045759374(1) dated 21.09.2022 by the Second Respondent for the assessment year 2016-17 (ANNEXURE-'F1');

¶44

i) Issue a writ of prohibition or a direction in the nature of writ of prohibition restraining the 2^nd Respondent from recovering the demand in pursuance of the penalty levied under Section 271F of the Act in File No.ITBA/PNL/F/271F/2022-23/1045791890(1) dated 21.09.2022 by the Second Respondent for the assessment year 2016-17 ( ANNEXURE-'F2');

¶45

j) pass such other order, direction or writ as this Hon'ble Court deems fit, and

¶46

k) Direct the respondents to award the costs of this writ petition.”

¶47

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

¶48

5 -

¶49

NC: 2025:KHC:42995 WP No. 30336 of 2025

¶50

HC-KAR

¶51

In addition to reiterating the various contentions urged

¶52

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 142(1) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 17.01.2022 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 142(1) notices 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 order and notices, the petitioner would do so and respondent may be directed to proceed further in accordance with law.

¶53

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.

¶54

A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not submitted reply /

¶55

6 - NC: 2025:KHC:42995 WP No. 30336 of 2025

¶56

HC-KAR

¶57

response along with documents to Section 142(1) notices. 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 142(1) notices was due to bonafide 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 – D dated 22.03.2022 passed under Section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, the penalty orders at Annexure- F dated 19.09.2022, 21.09.2022, 21.09.2022 passed under Sections 271A, 271B, 271F of the IT Act respectively and subsequent notice / orders, etc., and remit the matter back to respondent for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 142(1) notice and to proceed further in accordance with law.

¶58

In the result, pass the following:

¶59

ORDER

¶60

(i) The petition is hereby allowed .

¶61

7 - NC: 2025:KHC:42995 WP No. 30336 of 2025

¶62

HC-KAR

¶63

(ii) The impugned orders at Annexures – D and F

¶64

are hereby set aside.

¶65

(iii) Matter is remitted back to respondent for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 142(1) of the Income Tax Act at Annexure – B dated 17.01.2022

¶66

(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.

¶67

Sd/(S.R.KRISHNA KUMAR) JUDGE

¶68

SV

¶69

List No.: 2 Sl No.: 90

Sri Agastegowda Deepak Thirumakudalu v. the Addl/Joint/Deputy Asst Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Sri Agastegowda Deepak Thirumakudalu v. the Addl/Joint/Deputy Asst Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

M/S Fonepaisa Payment Solutions Pvt. Ltd. Vs Deputy Commissioner of Commercial Tax

Xiaomi Technology India Private Limited Vs Deputy Commissioner of Income Tax

Nagaraj Vs State of Karnataka

Rasha Kabeer Vs the State of Karnataka

Lenovo Global Technology (India) Private Limited Vs Deputy Commissioner of Income Tax

The Mico Associates Housing Co. Operative Society Limited Vs the Deputy Commissioner of Income Tax