Sri. Siddamallappa Vs the Assessment Officer — Income Tax | Karnataka HC (2025)

Sri. Siddamallappa Vs the Assessment Officer — Income Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Petition allowed; impugned assessment order (Annexure-A) and notices (Annexures B and C) dated 26.02.04, 06.08.2024 and 05.11.024 set aside; matter remitted to the respondent for fresh reconsideration in accordance with law from the stage of reply to the Section 142(1) notice dated 28.09.2023; petitioner at liberty to submit additional pleadings/documents.

Issue for consideration

Whether the impugned assessment order dated 26.02.2024 (Annexure-A, No.ITBA/AST/S/147/2023-24/10614923543(1)), passed under Sections 147, 144 and 144B of the Income Tax Act, should be quashed by writ of certiorari. +1 more

Court's answer

The impugned order passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act and subsequent notices/orders are set aside, and the matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of submitting the petitioner's reply to the Section 142(1) notice.

Ratio / Principle

Accepting the petitioner's specific assertion that his inability and omission to submit a reply with documents to the Section 142(1) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause, the Court deems it just and appropriate to set aside the impugned order at Annexure-A dated 26.02.2024 and grant one more opportunity.

Key takeaways

Liberty is reserved to the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law.ratio¶44

Detailed headnote1 paragraphs

High Court of Karnataka (Bengaluru), Writ Petition No. 36104 of 2024 (T-IT), oral order of Justice S.R. Krishna Kumar dated 11.11.2025: Petitioner Siddamallappa, having failed to respond to the Income Tax Department's Section 142(1) notice dated 28.09.2023 (asserted not received/unaware), was visited with an assessment order dated 26.02.2024 (Annexure-A, Ref. No.ITBA/AST/S/147/2023-24/10614923543(1)) passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act. Recording the non-reply as an undisputed fact and treating the petitioner's explanation as bonafide, with unavoidable circumstances and sufficient cause, the Court deemed it just and appropriate to set aside the assessment order and subsequent notices/orders (Annexures A, B and C dated 26.02.04, 06.08.2024 and 05.11.024) and remit the matter to the respondent for reconsideration afresh from the stage of the petitioner's reply to the Section 142(1) notice, reserving liberty to submit additional pleadings and documents. Petition allowed.

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NC: 2025:KHC:46054 WP No. 36104 of 2024

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11^TH DAY OF NOVEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.36104 OF 2024 (T-IT)

BETWEEN:

SRI. SIDDAMALLAPPA S/O SRI MALLANAYAKA AGED ABOUT 47 YEARS R/O KATHA NO.806 NEAR REDDY COLONY CANAL ROAD, T NARASIPURA TALUK MYSURU – 571 124.

…PETITIONER

(BY SRI. SAGAR B B., ADVOCATE)

AND:

Digitally signed by MADHURI S Location: High Court of Karnataka

THE ASSESSMENT OFFICER ASSESSMENT UNIT INCOME TAX DEPARMTENT C R BUILDING NO 1 QUEENS ROAD BANGALORE – 560 001.

…RESPONDENT

(BY SRI. M.THIRUMALESH, AND SRI. M. DILIP, ADVOCATES)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER DATED 26.02.2024 PASSED BY THE RESPONDENT VIDE ANNX-A.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING , THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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NC: 2025:KHC:46054 WP No. 36104 of 2024

HC-KAR

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

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

“i) Issue a writ of certiorari quashing the impugned assessment order dated 26.02.2024 passed by the respondent vide Annexure-A bearing No.ITBA/AST/S/147/2023-24/10614923543(1) in the interest of justice and equity.

ii) Pass such other orders as this Hon’ble Court may deem fit in view of the facts and circumstances of the case.”

Heard learned counsel for the petitioner and learned

counsel for the respondent and perused the material on record.

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 respondent under Section 142(1) of the Income Tax Act, 1961 (for short, ‘IT Act’) was not received by petitioner and he was not aware of the notice and consequently, petitioner could not submit his reply / response along with documents to the said notice. It is submitted that the inability and omission on the part of

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HC-KAR

the petitioner to submit reply / response along with documents to the Section 142(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 order and notice, the petitioner would do so and respondent may be directed to proceed further in accordance with law.

Per contra, learned counsel for the respondent submits that there is no merit in the petition and that the same is liable to be dismissed.

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 142(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 142(1) notice 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 – A dated 26.02.2024 passed

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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 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.

In the result, pass the following:

ORDER

(i) The petition is hereby allowed .

(ii) The impugned order / notice at Annexures – A, B and C dated 26.02.04, 06.08.2024 and 05.11.024 are hereby set aside.

(iii) Matter is remitted back to respondent for reconsideration afresh in accordance with law from the stage of submitting of reply to the Notice under Section 142(1) of the IT Act dated 28.09.2023.

(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

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