- 1 - HC-KAR NC: 2026:KHC:23438 WP No. 13473 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 13473 OF 2026 (T-IT) BETWEEN: 1. M/S MIM COMPONENTS BANGALORE PVT LTD PLOT NOS.395 AND 396, SUB-LAYOUT, SOMPURA INDUSTRIAL AREA, 1ST STAGE, NEAR DOBASPET, NELAMANGALA TALUK - 562 132 NATURE OF BUSINESS: MANUFACTURE, SUPPLY, DESIGN AND FABRICATION OF METAL INJECTION MOULDED (MIM) PARTS REPRESENTED BY ITS DIRECTOR, SRI. BHARAT BHANDARI, AGED ABOUT 53 YEARS, SON OF SRI. T.C. BHANDARI PAN NO.AAGCM3281Q MOB. NO.98450 99855 E MAIL: BHARATBHANDARI@HOTMAIL.COM … PETITIONER (BY SRI. S PARTHASARATHI., ADVOCATE) AND: 1. THE ASSESSMENT UNIT INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NORTH BLOCK, DELHI - 110 001 … RESPONDENT (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23438 WP No. 13473 of 2026 THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO (A) ISSUE A WRIT OF CERTIORARI QUASHING THE ASSESSMENT ORDER DATED 20.03.2026 UNDER SECTION 143(3) R.W.S. 254 R.W.S. 144B OF THE INCOME-TAX ACT BEARING NO.ITBA/AST/S/143(3)/2025-26/1087623704(1) (DIGITALLY SIGNED) FOR ASSESSMENT YEAR 2016-17 (ANNEXURE-G) AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Sri E.I. Sanmathi, learned counsel accepts notice for the respondent. 2. The petitioner submits that the Assessment Order at Annexure-'G' dated 20.03.2026 passed is in effect ex parte insofar as the opportunity of personal hearing was denied. It is submitted that the petitioner was intimated of personal hearing by way of Email dated 09.03.2026, which was communicated at 11.20 a.m. to avail of the opportunity on the same day at 12.30 p.m. 3. It is submitted that the slot allotted at 12.30 p.m. for personal hearing was communicated to the - 3 - HC-KAR NC: 2026:KHC:23438 WP No. 13473 of 2026 petitioner only at 11.20 a.m., which was too short a period to make necessary arrangements. Accordingly, it is submitted that the matter may be remitted to the stage of personal hearing so that the petitioner could avail of such opportunity and may also be permitted to produce other material documents to enable the petitioner to make out their stand in support of reply to the show cause notice without entering into the merits of the order. 4. Noticing that the communication at Annexure-'F' was sent at 11.20 a.m., intimating the petitioner to avail of the opportunity of personal hearing in the slot at 12.30 p.m. and noticing that such time as rightly contended is too short for reasonable response and availment of opportunity and time made available being insufficient, the proceedings are deemed to be in violation of principles of natural justice and accordingly, the order at Annexure-'G' dated 20.03.2026 is set aside and the matter is remitted to the respondent for fresh consideration. The petitioner to be made available an - 4 - HC-KAR NC: 2026:KHC:23438 WP No. 13473 of 2026 opportunity of personal hearing and be permitted to furnish documents in support of the reply already made and the matter is to be re-adjudicated. All contentions are kept open. 5. The petitioner is also required to co-operate in the expeditious conclusion of proceedings and not to seek unnecessary adjournments. Accordingly, the petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE VGR