- 1 - HC-KAR NC: 2026:KHC:20032 WP No. 11672 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 11672 OF 2026 (T-IT) BETWEEN: M/S. KIRTHANA DEVELOPERS LLP, A LIMITED LIABILITY PARTNERSHIP FORMED AND INCORPORATED UNDER THE LIMITED LIABILITY PARTNERSHIP ACT, 2008, HAVING ITS REGISTERED OFFICE AT NO.41, MANTRI HOUSE, VITTAL MALLYA ROAD, BANGALORE - 560001. REPRESENTED HEREIN BY DEPUTY GENERAL MANAGER, MR. RAGHAVENDRA N. S/O NAGARAJ G, AGED ABOUT 49 YEARS, RESIDING AT SY NO. 35/4, FLAT NO.FF 4, VALLABAHA NISHANTH, UTTARAHALLI HOBLI, VASANTHAPURA, BENGALURU - 560061. …PETITIONER (BY SRI. SAMAARTH M.S., ADVOCATE FOR SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME-TAX DEPARTMENT, Digitally signed by MAMATHA R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:20032 WP No. 11672 of 2026 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110003. 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE - 590095. …RESPONDENTS (BY SRI. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER DATED 28.03.2026 BEARING DIN NO. ITBA/AST/S/143(3)/2025-26/1088055568(1) PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) READ WITH AND 144B OF THE INCOME TAX ACT 1961, FOR THE ASSESSMENT YEAR 2024-25 (ANNEXURE-A) 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 The petitioner has challenged the validity of the assessment order dated 28.03.2026 at Annexure-A and also challenged the validity of certain allied proceedings. It is the case of the petitioner that though the assessment order is passed, however said order is vitiated by violation principles of natural justice insofar as notice dated - 3 - HC-KAR NC: 2026:KHC:20032 WP No. 11672 of 2026 12.03.2026, which is a show-cause notice, calling upon the petitioner to take stand regarding proposed variations, afforded time of only 5 days till 17.03.2026, to make out a reply. 2. It is submitted that time available in terms of the notice is in contravention of the SOP applicable with respect to such proceedings. Copy of which is enclosed at Annexure-N. It is submitted that in terms of N.1.3, the response time for reply to show-cause notice ought to be seven (7) days which is clearly infringed in the present case. 3. Learned counsel, Sri. Dilip appearing for the revenue would point out that reply has been made to the said notice. However, petitioner asserts that the time available was very short and accordingly, a complete reply in all aspects could not be made out. It is further submitted that in terms of SOP at N.1.3.2, the period of response may be curtailed below 7 days in the event of - 4 - HC-KAR NC: 2026:KHC:20032 WP No. 11672 of 2026 any limitation. However, we find no reasons are assigned for invoking such power and in the absence of any reason being assigned, such contention cannot be accepted. 4. Taking note of the notice at Annexure-L providing of time less than one week to make out response, the assertion of the petitioner that the time granted is insufficient and not only being in violation of the SOP applicable but also amounts to violation of principles of natural justice, requires to be accepted. The time available should be sufficient to make out a complete reply and though the petitioner has made out a response, the time granted cannot be construed to be sufficient time given to the petitioner to make out a proper response. 5. Accordingly, the assessment order at Annexure- A is set aside, so also the ancillary proceedings at Annexure-A1, A2, B, B1 are set aside. Matter is remitted to the stage of reply to show-cause notice at Annexure-L. All contentions are kept open. - 5 - HC-KAR NC: 2026:KHC:20032 WP No. 11672 of 2026 6. Needless to state, petitioner is at liberty to make out additional reply to the said show-cause notice and produce other documents as well. 7. I.A.No.1/2026 is allowed and the petitioner is dispensed with production of certified copy of Annexures- A, A1, A2, B and B1, as it submitted that the said documents are the printouts obtained from the portal. Accordingly, petition is disposed of. SD/- (S SUNIL DUTT YADAV) JUDGE MCR