NAOMI JUNAID JAFFER vs. THE INCOME TAX OFFICER

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WP/33119/2025HC KarnatakaKAHC01071005202504 November 2025Bench: S.R.KRISHNA KUMAR5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed the petition, setting aside the impugned order passed under Section 144 r.w.s 144B and the subsequent penalty notices. The matter was remitted back to Respondent No. 1 (Income Tax Officer) for reconsideration afresh from the stage of submitting the petitioner's reply to the show cause notice dated September 17, 2025. The Court reasoned that given the petitioner's assertion of bona fide reasons, unavoidable circumstances, and sufficient cause for her inability to submit a reply, granting one more opportunity was just and appropriate. Liberty was reserved for the petitioner to submit additional pleadings and documents, which the respondent was directed to consider before proceeding in accordance with law. The Court did not explicitly leave any issue undecided.

What were the facts?

The petitioner, Naomi Junaid Jaffer, filed a writ petition before the High Court of Karnataka challenging an order passed under Section 144 r.w.s 144B of the Income Tax Act, 1961, for Assessment Year 2024-25, along with penalty notices. The petitioner contended that she failed to file a reply to a show cause notice dated September 17, 2025, due to the bona fide belief that her Chartered Accountant would handle it, leading to subsequent notices going un-noticed. She argued that this omission was due to unavoidable circumstances and sufficient cause, and sought an opportunity to submit her reply and documents. The Revenue argued that the petition lacked merit and should be dismissed. The Court noted the undisputed fact that the petitioner did not submit a reply to the show cause notice.

What were the issues?

1. Whether the impugned order passed under Section 144 r.w.s 144B and subsequent penalty notices for Assessment Year 2024-25 should be quashed on the grounds of bonafide reasons, unavoidable circumstances, and sufficient cause for the petitioner's failure to file a reply to the show cause notice. Assessee's Contentions: - The petitioner's failure to file a reply to the show cause notice dated September 17, 2025, was due to a bona fide assumption that her Chartered Accountant would receive and respond to it. - This omission, along with subsequent notices going un-noticed, was due to unavoidable circumstances and sufficient cause. - The petitioner seeks one more opportunity to submit her reply and documents, and for the impugned orders and notices to be set aside. Revenue's Contentions: - The petition lacks merit and is liable to be dismissed.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 142(1),Section 274,Section 272A(1)(d),Section 270A,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:44486 WP No. 33119 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33119 OF 2025 (T-IT) BETWEEN:

NAOMI JUNAID JAFFER D/O SULAIMAN SAIT, AGED 47 YEARS, NO.10 KEHKASHAN, LADY CURZON ROAD, INFANTRY ROAD CROSS, BANGALORE – 560 001.

…PETITIONER (BY SRI. RAVI SHANKAR.S.V, ADVOCATE)

AND:

1.

THE INCOME TAX OFFICER WARD 1(2)(1), BANGALORE- 560 095.

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-110 003. …RESPONDENTS (BY SRI. Y.V.RAVIRAJ, ADVOCATE)

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING QUASHING THE ORDER PASSED U/S 144 R.W.S 144B DATED 08/10/2025 BEARING DIN ITBA/AST/S/144/2025- 26/1081571028(1) PASSED BY THE RESPONDENT NO. 2 FOR THE ASSESSMENT YEAR 2024-25 HEREIN MARKED AS ANNEXURE – A AND ETC.

Digitally signed by CHANDANA B M Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:44486 WP No. 33119 of 2025

THIS PETITION, COMING ON FOR PRELIMINARY 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 the following reliefs:-

“ i) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 144 r.w.s. 144B dated: 08.10.2025 bearing DIN ITBA/AST/S/144/2025-26/1081571028(1) passed by the Respondent No.2 for the assessment year 2024-25 herein marked as Annexure-A.

ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari, quashing the penalty notice u/s 274 r.w.s 272A(1)(d) of the Act dated 01/10/2025 bearing DIN ITBA/PNL/S/272A(1)(d)/2025-26/1081394558(1) by the Respondent No. 2 for the assessment year 2024-25 herein marked as Annexure A1.

iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice u/s 274 r.w.s 270A of the Act dated 08/10/2025 bearing DIN No. ITBA/PNL/S/270A/2025-26/1081571031(1) by the Respondent No. 2 for the assessment year 2024-25 herein marked as Annexure - A2.

iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice u/s 274 r.w.s 271AAC(1) of the Act dated 08/10/2025 bearing DIN N

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HC-KAR NC: 2025:KHC:44486 WP No. 33119 of 2025

ITBA/PNL/S/271AAC(1)/2025-26/1081571032(1) by the Respondent No. 2 for the assessment year 2024-25 herein marked as Annexure - АЗ.

v) 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 the respondent No.2 issued notice under Section 142(1) dated 17.07.2025 to which the petitioner filed his reply dated 06.08.2025. Subsequently, the respondent No.2 issued a show cause notice dated 17.09.2025 to which the petitioner did not file his reply since he was under the assumption that his Chartered Accountant would receive the said notice and file reply to the same and therefore, the said notice as well as all the further notices went un-noticed by the petitioner and hence, he could not file reply / documents and contest the proceedings. It is submitted that the inability and omission on the part of the petitioner to submit reply / response

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HC-KAR NC: 2025:KHC:44486 WP No. 33119 of 2025

along with documents to the show cause 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 submitted reply / response along with documents to show cause notice dated 17.07.2025. 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 the subsequent show cause 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 08.10.2025 passed under Section 144 r.w.s

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HC-KAR NC: 2025:KHC:44486 WP No. 33119 of 2025

144B of the Income Tax Act and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to the show cause notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order / notices at Annexures – A, A1, A2 and A3 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice dated 17.09.2025. (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; List No.: 2 Sl No.: 17

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