Mr Maleppashetty Prakasha Vs Income Tax Officer — Income Tax | Karnataka HC (2026)

Mr Maleppashetty Prakasha Vs Income Tax Officer — Income Tax | Karnataka HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of: proceedings at Annexures-A, A1, B, B1, B2, C and C1 set aside; matter remitted to the stage of reply to the notice under Section 148(A)(b) of the Act; petitioner to appear before respondent No.1 without further notice on 13.05.2026.

Issue for consideration

Whether the ex-parte order of assessment dated 01.02.2025 (for year 2019-20) and consequential proceedings, passed without the petitioner's participation, are valid and should stand. +2 more

Court's answer

In view of the petitioner's stand to take his position on the grounds in the show cause notice and to respond to the proposed variation, it was appropriate to reopen the proceedings.

Ratio / Principle

The petitioner's lapse in not participating in the proceedings is condoned, the petitioner not having the benefit of communication of notice, keeping in mind the ex-parte order passed and the financial prejudice that may be caused if the order were allowed to remain.

Key takeaways

The proceedings at Annexures-A, A1, B, B1, B2, C and C1 are set aside and the matter is remitted to the stage of reply to the notice under Section 148(A)(b) of the Act.ratio¶44
The petitioner is directed to appear before respondent No.1 without further notice on 13.05.2026.ratio¶48

Detailed headnote1 paragraphs

Income Tax Act, 1961 — Assessment for year 2019-20 — Ex-parte assessment order dated 01.02.2025 and consequential proceedings (including order u/S. 148A(d) dated 11.04.2023 and notice u/S. 148 dated 11.04.2023) challenged in writ under Article 226 — Petitioner did not participate as the address given by the assessee was incomplete and notice went uncommunicated — Court condoned the lapse, noting absence of benefit of communication of notice, the ex-parte order and the financial prejudice if allowed to remain — Proceedings at Annexures-A, A1, B, B1, B2, C and C1 set aside — Matter remitted to the stage of reply to the notice under Section 148(A)(b) of the Act rather than mere reopening of assessment — Petitioner to appear before respondent No.1 without further notice on 13.05.2026 — Writ petition disposed of.

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10^TH DAY OF APRIL, 2026

BEFORE

THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

WRIT PETITION NO. 10630 OF 2026 (T-IT)

BETWEEN:

MR MALEPPASHETTY PRAKASHA AGED ABOUT 61 YEARS RESIDING AT GANIGASHETTARAPALYA, HEGGUNDA SOMPURA HOBLI, NELAMANGALA, BENGALURU - 562 111

… PETITIONER

(BY SRI. SYED KHAMRUDDIN., ADVOCATE)

AND:

Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

INCOME TAX OFFICER WARD (1)(2)(1) BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095

PRINCIPAL COMMISSIONER INCOME TAX BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE KARNATAKA - 560 095

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ASSESSMENT UNIT REPRESENTED BY ADDITIONAL / JOINT/DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2^ND FLOOR, E-RAMP, JAWARHARLAL NEHRU STADIUM, DELHI - 110 003

NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY ADDITIONAL / JOINT /DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2^ND FLOOR, E-RAMP, JAWARHARLAL NEHRU STADIUM, DELHI - 110 003

… RESPONDENTS

(BY SRI. DILIP., ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO I. QUASH THE EXPARTE ORDER UNDER SECTION 148A(D) DATED 11.04.2023 ISSUED BY THE 1^ST RESPONDENT BEARING DIN NO.ITBA/AST/F/148A/2023-24/1052010003(1) (ANNEXURE - A) AND CONSEQUENTLY, NOTICE UNDER SECTION 148 DATED 11.04.2023 ISSUED BY THE 1^ST RESPONDENT BEARING DIN NO ITBA/AST/F/148-1/2023-24/1052011205(1) (ANNEXUREA1) 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

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ORAL ORDER

Sri. Dilip M, learned counsel accepts notice for respondents.

Petitioner has called in question the validity of the order of assessment dated 01.02.2025 and consequential proceedings.

It is the case of the petitioner that the assessment order passed with respect to the year 2019-20 has culminated into an ex-parte order. It is further submitted that the address given by the assessee itself was not complete and perhaps due to such reason, no notice was served and accordingly, petitioner did not participate in the proceedings. It is submitted that if the order is set aside and the matter is remitted for fresh consideration to the stage of reply to the show cause notice, petitioner would be in a position to take his stand

as regards grounds raised in the show notice on its merits. Accordingly, it is submitted that the lapse in not

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participating in the proceedings may be condoned and the matter may be remitted for fresh consideration.

Perused the order. The assessment order is admittedly an ex-parte order which has been passed on the basis of material available with the authorities. Though notice under Section 148A(b) of the Income Tax, 1961 (for short 'the Act') was issued, it is recorded that the assessee has not utilised the opportunity. Admittedly, it appears that the petitioner has not participated in the proceedings and made out any reply on merits. Subsequent to order under Section 148(A)(d) of the Act, the entirety of the proceedings have proceeded without the benefit of any stand by the petitioner, as also proceedings under Section 148 have culminated in the proceedings under Section 142 and then assessment order has been passed.

Taking note of the submission that the petitioner did not have the benefit of communication of notice, the lapse of the petitioner is condoned, taking note

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of the ex-parte order passed and also keeping in mind the financial prejudice that may be caused if the order passed is allowed to remain.

Taking note of the stand of the petitioner that

they would take their stand as regards the grounds made out in the show cause notice and also endeavour to respond as regards the proposed variation, it would be appropriate to reopen the proceedings.

Learned counsel for the petitioner makes a request that the matter may be restored to the stage of reply to the notice under Section 148(A)(b) of the Act, rather than merely reopening the proceedings for assessment.

Accordingly, the proceedings at Annexures-A, A1, B, B1, B2, C and C1 are set aside. The matter is remitted to the stage of reply to the notice under Section 148(A)(b) of the Act.

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Petitioner to appear before respondent No.1

without further notice on 13.05.2026.

Accordingly, writ petition is disposed of .

Sd/(S SUNIL DUTT YADAV) JUDGE

VP