SHRI MOHITH KUMAR N vs. THE INCOME TAX OFFICER

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HC-KAR NC: 2025:KHC:53011 WP No. 18798 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 18798 OF 2025 (T-IT) BETWEEN: SHRI MOHITH KUMAR N SON OF NARASIMHARAJU, AGED ABOUT 31 YEARS, RESIDING AT NO. 43/3, 2ND CROSS, MUTHUSWAMY LAYOUT, DODDABOMMASANDRA, VIDYARANYAPURA, BENGALURU - 560 097 …PETITIONER (BY SRI. SANDEEPANI NEGLUR, ADVOCATE FOR SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 5(3)(3), BENGALURU HMT BHAVAN, NO.59, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032 2. THE CENTRALISED PROCESSING CENTRE, BENGALURU INCOME TAX DEPARTMENT, REPRESENTED HEREIN BY ITS DIRECTOR, DIRECTOR-GENERAL OF INCOME-TAX (SYSTEMS) NO.48/1, 48/2, 1ST FLOOR, PRESTIGE ALPHA BERATENA AGRAHARA BEGUR, HOSUR RD, UTTARAHALLI HOBLI, BENGALURU - 560 100 …RESPONDENTS (BY SRI. M. TIRUMALESH, ADVOCATE FOR R1 SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R2) Digitally signed by SHARADAVANI B Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:53011 WP No. 18798 of 2025

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (I) QUASH THE ORDER DATED 04.10.2024 BEARING DIN AND LETTER NO. ITBA/COM/F/17/2024-25/1069366873 (1) PASSED BY THE 1ST RESPONDENT UNDER SECTION 154 OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2022-23 (ANNEXURE -A) AND ETC.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs- "The Petitioner, therefore, most humbly prays that this Hon'ble Court may kindly be pleased to issue a writ, order or direction to: (i) Quash the Order dated 04.10.2024 bearing DIN & Letter No. ITBA/COM/F/17/2024-25/1069366873(1) passed by the 1st Respondent under Section 154 of the Income-Tax Act, 1961 for the Assessment Year 2022-23 (Annexure 'A'); (ii) Consequently, Allow the Application filed by the Petitioner 31- 10-2023 under Section 154 of the Income-Tax Act, 1961 for the Assessment Year 2022-23 dated 31.10.2023, (Annexure 'K') and direct the 1st Respondent to rectify the error in the Intimation dated 30.09.2022 bearing Demand Reference No. 2022202237118298996T issued by the 2nd Respondent under Section 143(1) of the Income-Tax Act, 1961 for the Assessment Year 2022-23 (Annexure 'B'); (iii) Quash the Impugned Letter dated 12.11.2023 bearing DIN No. CPC/2324/G8a/390603127 dated 10.11.2023 issued by the 2nd Respondent under Section 245(1) of the Income-Tax Act, 1961 for the Assessment Year 2023-24 (Annexure 'C'); (iv) Consequently, Direct the 1st Respondent to forthwith grant refund of Rs. 64,520/-, being the amount illegally adjusted vide the Impugned Letter dated 12.11.2023 bearing DIN dated 10-11-2023 L No. CPC/2324/G8a/390603127 issued by the 2nd Respondent

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HC-KAR NC: 2025:KHC:53011 WP No. 18798 of 2025 under Section 245(1) of the Income-Tax Act, 1961 for the Assessment Year 2023-24 (Annexure 'C'), to the Petitioner along with applicable interest thereon; A (v) Pass such order or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity." 2. Heard. 3. A perusal of the material on record will indicate that on 02.08.2022, the petitioner filed Return of Income which was processed on 30.09.2022 resulting in a demand of `. 3,77,470/-. In response to said demand, the petitioner filed rectification application on 31.10.2023 which was rejected by the respondent by passing the impugned cryptic, laconic, non- speaking and unreasoned order without any application of mind and without assigning reasons as to why the rectification application was being rejected. So also, the request of the petitioner made on 31.10.2023 by way of an affidavit for permission to file an affidavit was also not accepted by the respondent. In this context, learned counsel for the petitioner submits that the petitioner would file revised returns along with an application under Section 119(2)(b) of the Income Tax Act

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HC-KAR NC: 2025:KHC:53011 WP No. 18798 of 2025 and the concerned authority shall consider the same and proceed further in accordance with law. 4. Per contra learned counsel for the respondent submits there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the material on record, in particular the income tax returns filed by the petitioner will indicate that the petitioner has made certain inadvertent bonafide mistakes in the Income tax returns and consequently in the light of the specific request made by the petitioner that he would file revised returns which may be considered by the concerned authority, I deem it just and appropriate adopt a justice oriented approach and dispose of this petition by directing the petitioner to file revised returns along with an application under Section 119(2)(b) of the Income Tax Act before the concerned authority and by issuing certain directions. 6. Liberty is reserved in favour of the petitioner to file revised returns along with an application under Section 119(2)(b) seeking condonation of delay in filing revised income

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HC-KAR NC: 2025:KHC:53011 WP No. 18798 of 2025 tax returns. If the petitioner files such an application along with revised returns within a period of four weeks from today, the concerned authority shall consider the same by adopting a justice-oriented approach and also bearing in mind the genuine hardship pleaded by the petitioner in terms of the circular No.09 of 2015 dated 09.06.2015 and pass appropriate orders in accordance with law. 7. The concerned authority shall dispose of the said application filed by the petitioner along with revised returns as expeditiously as possible. Subject to the aforesaid observation, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE YKL List No.: 2 Sl No.: 30 CT-SG