- 1 - HC-KAR NC: 2026:KHC:19889 WP No. 11060 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 11060 OF 2026 (T-IT) BETWEEN: 1. CHIKKARAMAIAH BABU REDDY S/O SRI. CHIKKARAMAIAH REDDY, AGED ABOUT 55 YEARS, NO.74, TEACHERS COLONY, 1ST CROSS, 4TH MAIN, KORAMANGALA, BANGALORE - 560 074. PAN: AJBPC4806A. … PETITIONER (BY MS. BHUMIKA, ADVOCATE A/W SRI VENKATESH K. PANI, ADVOCATE FOR 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 STADIUM, DELHI-110 003. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:19889 WP No. 11060 of 2026 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 560 095. … RESPONDENTS (BY SRI. M. THIRUMALESH., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO I. ISSUE A WRIT OF CERTIORARL OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ASSESSMENT ORDER DATED 18/03/2026 PASSED BY THE RESPONDENT NO. 1 U/S 143(3) RWS 144B OF THE ACT, BEARING DIN: ITBA/AST/S/143(3)/2025-26/1087556503(1), ENCLOSED AND MARKED AS ANNEXURE - A1 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. M. Thirumalesh, learned counsel accepts notice for respondents. 2. Petitioner has assailed the validity of the assessment order passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (for short 'the - 3 - HC-KAR NC: 2026:KHC:19889 WP No. 11060 of 2026 Act') at Annexure-A1. Petitioner has also challenged the ancillary proceedings including penalty notices. 3. It is the case of the petitioner that the notice under Section 142(1) of the Act was issued on 01.08.2025 and a response was directed to be furnished by 15.08.2025. It is submitted that in terms of the applicable SOP, the time that ought to be afforded as regards initial notice is, 15 days from the date of final generation of notice as per Clause D.2.1.1 of the SOP dated 03.08.2022, which would be the time for response. The time stipulated in the notice under Section 142 at Annexure-B1 falls short by one day. 4. Taking note of the said contention which also is intertwined with the contention that sufficient time be given to make out reply which is a part of principles of natural justice, it would be appropriate to set aside the order and remit the matter back to the stage of reply to the notice under Section 142(1) of the Act. - 4 - HC-KAR NC: 2026:KHC:19889 WP No. 11060 of 2026 5. Learned counsel appearing for the revenue no doubt has pointed out that petitioner has not made out response to the earlier notices and relies on para-2 of the assessment order at Annexure-A1. 6. However taking note that the time granted in the notice at Annexure-B1 falls short of the statutory time limit, it would be appropriate to set aside the order and remit the matter for fresh consideration. 7. Accordingly, the assessment order at Annexure- A1, Computation Sheet at Annexure-A2, Demand Notice at Annexure-A3, Penalty Notices at Annexures-A4 to A6, notices under Section 142(1) of the Act at Annexures-B1 to B4 and the show cause notices at Annexures-C1 to C3 are set aside. The matter is remitted to the stage of reply to the notice under Section 142(1) of the Act. 8. Petitioner to appear before respondent No.2 without further notice on 13.05.2026. - 5 - HC-KAR NC: 2026:KHC:19889 WP No. 11060 of 2026 9. Accordingly, petition is disposed of. SD/- (S SUNIL DUTT YADAV) JUDGE VP