- 1 - HC-KAR NC: 2026:KHC:27556 WP No. 10364 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JUNE 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 10364 OF 2026 (T-IT) BETWEEN: KOVI VEERARAGHAVULUNAIDU, S/O LATE SRI. K. VENKATESULU NAIDU, AGED ABOUT 57 YEARS, 1013, FLAT NO. 104, VV HOMES, GOKUL ROAD, 3RD STAGE, BEML LAYOUT, BENGALURU 560098. …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT, REP. BY 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 Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:27556 WP No. 10364 of 2026 STADIUM, DELHI-110 003. 2. THE INCOME TAX OFFICER, WARD 7(2)(5), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE 560095. …RESPONDENTS (BY SRI.E I SANMATHI., ADVOCATE A/W SRI. NIRMAL MATHEW., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) QUASHING THE ASSESSMENT ORDER U/S 144 RWS 144B DATED 03/02/2026, BEARING DIN ITBA/AST/S/144/2025-26/1085534035(1), PASSED BY THE RESPONDENT NO. 1, HEREIN MARKED AS ANNEXURE A1; II) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE COMPUTATION SHEET DATED 03/02/2026 BEARING DIN AND DOCUMENT NO. ITBA/AST/S/324/2025-26/1085534103(1), ISSUED BY RESPONDENT NO. 1, HEREIN MARKED AS ANNEXURE A2; III) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE DEMAND NOTICE U/S 156 VIDE DATED 03/02/2026, BEARING DIN AND NOTICE NO. ISSUED BY ITBA/AST/S/156/2025-26/1085534261(1), RESPONDENT NO. 1, HEREIN MARKED AS ANNEXURE A3 AND ETC. - 3 - HC-KAR NC: 2026:KHC:27556 WP No. 10364 of 2026 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner has called in question the Assessment Order dated 03.02.2026 and the subsequent computation and demand/penalty notices that are also even dated. The impugned annexures are produced as Annexures - A1 to A5. The assessment order is without a response from the petitioner, and the petitioner's case is it is not served with any of the notices, including notices under Section 148A(b) of the Income Tax Act, 1961 [for short the IT Act]. 2. Sri Annamalai S, the learned counsel for the petitioner, submits that the authority's failure to extend an opportunity when the first notice is issued would render all the subsequent proceedings void, - 4 - HC-KAR NC: 2026:KHC:27556 WP No. 10364 of 2026 and in this regard, the learned Counsel invites this Court's attention to the Order dated 03.03.2026 in WP No. 6410/2026. 3. Sri E.I. Sanmathi and Sri Nirmal Mathew, the learned Standing counsels for the respondents, are called upon to accept notice for the respondents. This Court in WP No. 6410/2026 has held thus observing that the first Notice under Section 142[1] of the Income-Tax Act, 1961 [for short, the 'Act'] did not allow time limit prescribed in the SOP for National Faceless Assessment Scheme dated 03.08.2022: "4. It is submitted that it is the initial notice that has been adverted to in the Order-in-Original and once such notice was not replied to due to the absence of sufficient opportunity as provided under the SOP, all consequential proceedings thereon are required to be set aside. 5. Having perused the notice and the time prescribed for response being in contravention of the time prescribed under D.2.1.1 of the SOP applicable for proceedings under the National - 5 - HC-KAR NC: 2026:KHC:27556 WP No. 10364 of 2026 Faceless Assessment Scheme, the orders and notices at Annexure-A2 to A7 are set aside. Annexures-B1 to B3, Annexures-C1 to C3, as well as Annexure-D are also set aside." 4. This Court is persuaded to intervene in the light of this observation because the petitioner's case that it is not served with notice under Section 148A(b) of the IT Act remains uncontroversial. Hence the petition stands disposed of quashing the impugned Assessment Order and the subsequent computation of demand and penalty with liberty to the petitioner to reply to the first Notice under Section 142[1] of the Act dated 04.09.2025. The authorities are called upon to enable the petitioner to file its response. It is needless to observe that all questions are left open for consideration. Sd/- (B M SHYAM PRASAD) JUDGE NV