- 1 - HC-KAR NC: 2026:KHC:22137 WP No. 12399 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO.12399 OF 2026 (T-IT) BETWEEN: SHRI PARTHASARATHI BETTIGOWDA VENKATAPPA, AGED ABOUT 62 YEARS, SON OF SHRI. B N VENKATAPPA, HAVING RESIDENCE AT 55, 1ST FLOOR, 3RD MAIN, RAMAJAYNAGAR, CHIKKALSANDRA, BENGALURU-560 061. PAN: ACSSPP1027G. …PETITIONER (BY SRI PRANAY SHARMA Y, ADVOCATE) AND: 1. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWARLAL NEHRU STADIUM, DELHI-110 003. 2. THE INCOME TAX OFFICER, WARD-3(2)(1), BMTC BUILDING, 80FT ROAD, 6TH BLOCK, KHB VILLAGE, KORAMANGALA, BENGALURU - 560 095. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX -3, Digitally signed by DEVIKA M Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:22137 WP No. 12399 of 2026 CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU - 560 001. …RESPONDENTS (BY SRI THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 09.03.2023 PASSED UNDER SECTION 147 R.W.S 144 R.W.S 144B OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2018-19 BY THE RESPONDENT NO.1 BEARING DIN NO.ITBA/AST/S/147/2022- 23/1050546562(1) HEREIN MARKED AS ANNEXURE - A1 ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER The learned counsel Sri Thirumalesh accepts notice for the respondents. 2. The petitioner has challenged the validity of the Assessment Order at Annexure-A1 as well as the computation sheet and allied proceedings. 3. It is the case of the petitioner that the Assessment Order passed is an exparte order and the petitioner did not participate in the proceedings in light of intimation having been sent to the wrong e-mail ID i.e., e-mail ID that was of his - 3 - HC-KAR NC: 2026:KHC:22137 WP No. 12399 of 2026 auditor previously furnished to the authority, namely, ‘cenvat71@gmail.com.’ 4. It is submitted that the petitioner had updated the latest e-mail ID for the purpose of communication as is evidenced at Annexure-E1 on 09.03.2022 and the e-mail ID furnished for the purpose of communication is ‘bvp2696@gmail.com.’ 5. It is submitted that though such information was furnished on 09.03.2022, however, 148A(b) notice itself was sent to the old e-mail ID i.e., ‘cenvat71@gmail.com’ as is evidenced at Annexure-E2. 6. Accordingly, it is submitted that the matter may be remitted for fresh consideration. Such factual narration remains uncontroverted. 7. In light of the communication from the department having gone to the old e-mail ID and the details furnished by the petitioner regarding e-mail ID for communication as of 09.03.2022 not having been taken note of, it would be appropriate to set aside the Assessment Order. As the - 4 - HC-KAR NC: 2026:KHC:22137 WP No. 12399 of 2026 petitioner was not been served with notice of proceedings as is made out from the narration of facts above, it would be appropriate to set aside the Assessment Order and remit the matter for re-consideration to the stage of reply to 148A(b) of the Income Tax Act. All other contentions are kept open. 8. As the proceedings being initiated pursuant to the notice under 148A(b) has been sent to the e-mail ID of the auditor, which was in variance with the e-mail ID furnished by the petitioner, the order passed is in effect without notice to the petitioner and accordingly, the order passed would be construed to be one as been passed in violation of principles of natural justice. 9. Accordingly, orders at Annexures-A1 to A9, B2 and B3 are set aside and the matter is remitted for fresh consideration in terms of the observations made above. 10. Accordingly, the petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE MD List No.: 1 Sl No.: 14