Notice u/s 148 set-aside as assessee’s e-mail was inactive and notices went un-noticed

Notice u/s 148 set-aside and remitted back since the assessee’s e-mail was inactive leading to all notices go un-noticed

In a recent judgment, Karnataka High Court has set-aside notice u/s 148 and order passed u/s 147 since the assessee’s e-mail was inactive and therefore all notices went un-noticed and hence he could not file returns of income and contest the proceedings.

ABCAUS Case Law Citation:
4959 (2025) (12) abcaus.in HC

In the instant case, the Petitioner/assessee had filed a Writ Petition before the Hon’ble High Court praying for quashing the notice issued by the Assessing Officer (AO) under Section 148 of the Income Tax Act, 1961 (the Act) and order passed under Section 147 r.w.s. 144, 144B of the Act by NFAC.

It was contended that under notice u/s Section 148 of the Act was received by petitioner and could not file return of income to the same since the petitioner’s e-mail was inactive and therefore, the said notice as well as all the further notices went un-noticed by the petitioner and hence, he could not file returns of income and contest the proceedings.

It was submitted that the inability and omission on the part of the petitioner to file returns of income to the Section 148 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.

The Hon’ble High Court observed that records indicated that it was an undisputed fact that petitioner had not filed returns of income to Section 148 notice.

The Hon’ble High Court opined that under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to file return of income to Section 148 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would filed return of income, it was just and appropriate to set aside the  impugned notice and orders and remit the matter back to jurisdictional AO for reconsideration afresh from the stage of filing return of income by the petitioner to the Section 148 notice and to proceed further in accordance with law.

Accordingly the Petition was allowed.

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