- 1 - HC-KAR NC: 2026:KHC:12936 WP No. 6410 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 6410 OF 2026 (T-IT) BETWEEN: 1. M/S PRINCE STEEL, A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER, MOHAMMED ABDULLAH UMAR GANI FAROOQ SON OF LATE MOHAMMED ABDULLAH, AGED ABOUT 52 YEARS, NO.51, KAMAKSHIPALYA, MAGADI ROAD, BENGALURU - 560 079, KARNATAKA. PRESENT ADDRESS: NO.57/4, MAGADI MAIN ROAD, KOTTIGEPALYA, BANGALORE - 560 091. PAN: CEFPS3642H …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, REP. BY ADDITIONAL/JOINT/ DEPUTY/ASSISTANT COMMISISONER OF INCOME TAX/INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E- RAMP, Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12936 WP No. 6410 of 2026 JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. 2. THE INCOME TAX OFFICER, OFFICE OF THE INCOME TAX OFFICER, WARD 6(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA, WEST BENGAL - 700 069. 3. THE DEPUTY/ASSISTANT COMMISISONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI. M Dilip, ADVOCATE) *** THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE DATED 05.08.2024 ISSUED UNDER SECTION 142(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2023-24 BEARING DIN NO.ITBA/ASTF/142(1)/2024- 25/1067290948(1) AND THE SAME IS ENCLOSED AND MARKED AS ANNEXURE 'A1' AND ETC. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:12936 WP No. 6410 of 2026 ORAL ORDER The petitioner has sought for setting aside of the notice dated 05.08.2024 issued under section 142(1) of the Income Tax Act, 1961 by respondent No.1 for the Assessment Year 2023-24, on the ground that the time limit afforded for making out a reply is short of the time limit prescribed in the applicable Standard Operating Procedure (for short 'SOP') which stipulates grant of 15 days. 2. The petitioner has further sought for setting aside of all further proceedings pursuant to the notice at Annexure–A1. It is the case of the petitioner that the initial notice issued under Section 142(1) dated 05.08.2024 required a response to be made by 19.08.2024. A copy of the said notice is produced at Annexur-A1. 3. It is submitted that in terms of the applicable SOP as regards National Faceless Assessment proceedings dated 03.08.2022, the time limit prescribed to enable a - 4 - HC-KAR NC: 2026:KHC:12936 WP No. 6410 of 2026 response to the initial notice at D.2.1 of the SOP is 15 days from the date of final generation of the notice as provided at D.2.1.1 of the SOP. 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 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. 6. The matter is remitted to the stage of reply to the notice at Annexure-A1. The authorities may take note - 5 - HC-KAR NC: 2026:KHC:12936 WP No. 6410 of 2026 of the above directions and enable the petitioner to make out a response through the portal as per the procedure. All contentions are kept open. 7. Accordingly, the petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE SHS List No.: 1 Sl No.: 15