- 1 - HC-KAR NC: 2026:KHC:33983 WP No. 19911 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 19911 OF 2026 (T-IT) BETWEEN: M/S ARVI AND CO NO. 8, STRING ESTATES, SIDDESHWARA APARTMENT, NEAR SIDDESHWARA TEMPLE, FLAT NO. 108, SIDDEDAHALLI, NAGASANDRA POST, BENGALURU-560073 REP. BY ITS PARTNER SRI A SHARANABASAVA. PARTNERSHIP FIRM. …PETITIONER (BY SRI. M.V. SESHACHALA., SENIOR ADVOCATE FOR SRI. NAGHARISH G.S.., ADVOCATE) AND: 1. ASSESSMENT UNIT FACELESS ASSESSMENT CENTRE NORTH BLOCK, NEW DELHI-110001 REP. BY ASSESSING OFFICER. 2. NATIONAL FACELESS ASSESSMENT CENTRE, NO.412-413, 1ST FLOOR, OPP. METRO PILLAR NO. 793 DWARKA MOR, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:33983 WP No. 19911 of 2026 NEW DELHI-110059. REP. BY ASSESSING OFFICER. …RESPONDENTS (BY SRI.ARAVIND V CHAVAN., ADVOCATE A/W SRI. NIRMAL MATHEW., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT OF CERTIORARI TO QUASH THE ASSESSMENT ORDER DATED 24.03.2026 BEARING NO. ITBA/AST/S/143(3)/2025-26/ 1087835733(1) ANNEXURE-J PASSED BY FIRST RESPONDENT FOR ASSESSMENT YEAR 2024-25; 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's grievance is with the Assessment Order dated 24.03.2026 [Annexure-J] which is for the assessment year 2024-25. Sri M.V. Seshachala, the learned Senior Counsel for the petitioner, submits that though the petitioner’s grievance with this Assessment Order is on multiple grounds, he would request for this Court’s interference on the short ground of lack of an opportunity to the petitioner to participate in the video - 3 - HC-KAR NC: 2026:KHC:33983 WP No. 19911 of 2026 conferencing to show cause against the proposed scrutiny assessment. In this regard, Sri M.V. Seshachala invites this Court's attention to the reply filed by the petitioner on 20.03.2026 when served with the Show Cause Notices dated 12.03.2026 [Annexures- G and H], and the learned Senior Counsel submits that the petitioner, after an elaborate reference to the Show Cause Notice, has ultimately stated in paragraph - 9 of the reply that an opportunity of hearing through video conferencing may be given if any variation in the total income declared is to be made. Sri Aravind V. Chavan, a learned standing counsel for the respondents who is called upon to accept notice, is heard for disposal of the petition on this short ground. It is undisputed that the proceedings are concluded without such opportunity. The denial of an opportunity of participation through video conferencing despite a specific request violates - 4 - HC-KAR NC: 2026:KHC:33983 WP No. 19911 of 2026 the principles of natural justice, and therefore, there must be limited interference on this ground restoring the proceedings and calling upon the second respondent to ensure that such opportunity is extended to the petitioner. Hence, the following: ORDER The petition is allowed quashing the impugned Assessment Order dated 24.03.2026 [Annexure-J] but directing the second respondent to continue with the proceedings after extending an opportunity of video conferencing with due notice to the petitioner. Sd/- (B M SHYAM PRASAD) JUDGE SA Ct:sr