- 1 - HC-KAR NC: 2025:KHC:53149 WP No. 27329 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. 27329 OF 2025 (T-IT) BETWEEN: MRS. TEJAL MILAN PARIKH, AGED ABOUT 46 YEARS, WIFE OF LATE MR. MILAN PARIKH, R/AT NO 603, 6TH FLOOR, RENAISSANCE PARK 2, 1ST MAIN ROAD, 2ND STAGE, SUBRAMANYANAGAR, RAJAJINAGAR BENGALURU – 560 055 …PETITIONER (BY SRI. PRASANNA URALA, ADVOCATE FOR SRI. KIRAN V. RON, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SHARADHA BUILDING, SARAF COLONY, KHANAPUT ROAD, TILAKWADI, BELAGAVI, KARNATAKA – 590 001 2. THE ADDITIONAL COMMISSIONER INCOME TAX CENTRAL RANGE, PANAJI, GOA – 403 001 …RESPONDENTS (BY SRI. SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER BEARING DIN AND ORDER NO. ITBA/AST/S/144/2024-25/1071968675(1) 07.01.2025 DATED FOR THE ASSESSMENT YEAR 2014-15 ALONG WITH THE CONSEQUENT DEMAND NOTICE ISSUED BY THE RESPONDENT NO.1 AT ANNEXURE – A AND ETC., Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53149 WP No. 27329 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “(a) Issue a Writ in the nature of Certiorari or any other order or writ, quashing the impugned Assessment Order bearing DIN & Order No.ITBA/AST/S/144/2024- 25/1071968675(1) dated 07.01.2025 for the Assessment Year 2017-15 along with the consequent Demand notice issued by the Respondent No.1 at Annexure-A; and (b) Issue a Writ in the nature of Certiorari or any other order or writ, quashing the impugned Penalty Order passed u/s 271(1)(c) bearing DIN No. ITBA/PNL/F/271(1)(C)/2025-26/1079628479(1) dated 14.08.2025 for the Assessment Year 2014-15 along with the consequent Demand notice at Annexure-B; and (c) Grant such other and further reliefs as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:53149 WP No. 27329 of 2025 3. A perusal of the material on record will indicate that the petitioner is the wife of one Milan Parikh, who expired on 08.05.2021. During his lifetime, respondent initiated proceedings, which culminated in several ex-parte assessment order as against the aforesaid late Milan Parikh, husband of the petitioner, aggrieved by which petitioner approached this Court in W.P.No.26161/2023 and connected matters, which was allowed by this Court by setting aside the ex-parte assessment order as against the petitioner’s husband – Milan Parikh and remitted the matter back to the respondent for reconsideration afresh to the stage of petitioner submitting reply to the notice under Section 142 of the Income Tax Act. 4. In pursuance of the aforesaid remand order passed by this Court in W.P.No.26161/2023 and connected matters, respondent once again issued notice dated 30.10.2024 to the petitioner under Section 142(1) of the IT Act, to which also petitioner did not submit any reply, on account of which, respondent issued another notice dated 14.11.2024, to which also the petitioner did not submit any reply, as a result of which respondent proceeded to pass the ex-parte assessment order, - 4 - HC-KAR NC: 2025:KHC:53149 WP No. 27329 of 2025 aggrieved by which, the petitioner is before this Court by way of the present petition. 5. Subsequently, the petitioner issued a reply to the penalty proceedings despite which the respondent passed the impugned penalty order dated 14.08.2025 by respondent No.1, which is also assailed in the present petition. 6. Learned counsel for the petitioner submits that being the wife and legal representative of late Milan Parikh, the petitioner did not inherit any estate and as such, in the light of the provisions contained under Section 2(29) of the IT Act, petitioner could not be fastened or saddled with any liability in relation to the assessment proceeding pertaining to her deceased husband and this aspect has not been considered by the respondent before passing the impugned order, which deserves to be set aside. 7. Per contra, learned counsel for the respondent – department submits that since the petitioner did not appear before the respondent and establish that she did not inherit any estate from her husband – Milan Parikh, the respondent was fully justified - 5 - HC-KAR NC: 2025:KHC:53149 WP No. 27329 of 2025 in passing the impugned order, which does not warrant interference by this Court in the present petition. 8. Though several contentions have been urged by both sides in support of their respective claims, having regard to the undisputed fact that the petitioner did not submit reply before respondent passing the impugned order, without expressing any opinion on the merits / de-merits of the rival contentions and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to dispose of this petition by setting aside the impugned orders at Annexures – A and B and remit the matter back to respondent No.1 for reconsideration afresh, in accordance with law. 9. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned orders, dated 07.01.2025 and 14.08.2025, at Annexures – A and B respectively, passed by respondent No.1 are hereby quashed. - 6 - HC-KAR NC: 2025:KHC:53149 WP No. 27329 of 2025 (iii) Matter is remitted back to respondent No.1 for reconsideration afresh, in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the respondent No.1, who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 76