" - 1 - HC-KAR NC: 2026:KHC:15730 WP No. 8577 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 8577 OF 2026 (T-IT) BETWEEN: 1. M/S. SAI SRUSHTI INFRASTRUCTURE A PARTNERSHIP FIRM, REPRESENTED BY ITS PARTNER, SHRI. NAYANI SREENADHA REDDY, AGED ABOUT 49 YEARS, SON OF JANARDHANA REDDY NAYANI NO. 3287, 3RD FLOOR, 12TH MAIN, HAL 2ND STAGE, INDIRANAGAR BENGALURU-560 038 … PETITIONER (BY SRI. MADHUSUDHAN U A., ADVOCATE) AND: 1. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWARLAL NEHRU STADIUM, DELHI - 110 003 2. THE INCOME TAX OFFICER, WARD 1(2)(1), BMTC BUILDING, 80FT ROAD, Printed from counselvise.com Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:15730 WP No. 8577 of 2026 6TH BLOCK, KHB VILLAGE, KORAMANGALA, BENGALURU - 560 095 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX -1, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001 … RESPONDENTS (BY SRI. DILIP., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ASSESSMENT ORDER DATED 09.12.2024 PASSED UNDER SECTION 147 R.W.S 144 R.W.S. 144B OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2020-21 BY THE RESPONDENT NO.1 BEARING DIN NO. ITBA/AST/S/147/ 2024-25/1071023347(1) HEREIN MARKED AS ANNEXURE-A1 AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER The petitioner has assailed the assessment order at Annexure-A1, computation sheet at Annexure-A2, notice of demand at Annexure-A3, penalty order at Annexure-A4, computation sheet at Annexure-A5, demand notice at Annexure-A6, penalty order at Annexure-A7, computation Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:15730 WP No. 8577 of 2026 sheet at Annexure-A8, demand notice at Annexure-A9, penalty order at Annexure-A10, computation sheet at Annexure-A11, demand notice at Annexure-A12, notice under Section 148A(b) at Annexure-B1 and similar notice at Annexure-B2, order under Section 148A(d) at Annexure-B3 and notice under Section 148 at Annexure-B4. 2. It is submitted that though the petitioner has initially participated in the proceedings and had sought for adjournment, however subsequently was unable to participate and the notice seems to have been sent to the Email ID of the employee who has left the services of the Company. Accordingly it is submitted that, the petitioner not having been informed of the subsequent dates, he could not participate and put forth his case before the Authority. Printed from counselvise.com - 4 - HC-KAR NC: 2026:KHC:15730 WP No. 8577 of 2026 3. It is submitted that if the petitioner is granted opportunity to participate in the proceedings, then the petitioner would putforth his case. 4. Perused the assessment order, which would indicate that the authority has proceeded to adjudicate on the basis of the material available as the petitioner has not responded to the notice. 5. Taking note of the hardship, if the order is allowed to stand, the order of adjudication requires to be set aside and the matter be remitted to the stage of reply to notice under Section 148A (b). Accordingly, the matter is required to be remitted at such stage as it is noticed that even the order under Section 148A (d) was passed which was preceded by notice under Section 148A (b), petitioner had not made out any reply to such notice. 6. Accordingly, the order at Annexure-A1 to A12, B3 and B4 are set aside. The matter is remitted to the stage Printed from counselvise.com - 5 - HC-KAR NC: 2026:KHC:15730 WP No. 8577 of 2026 of reply to notice under Section 148A (b). All contentions are kept open. Learned Counsel Sri.Dilip accepts notice for the respondent. SD/- (S SUNIL DUTT YADAV) JUDGE NP Printed from counselvise.com "