Chikkaramaiah Babu Reddy v. Assessment Unit
Case brief
What is this about?
Karnataka HC writ petition (T-IT) disposing of challenge to faceless assessment order under Section 143(3) r/w Section 144B Income Tax Act 1961 on ground of defective Section 142(1) notice timeline versus Clause D.2.1.1 of SOP dated 03.08.2022; natural justice - sufficient time to respond; set aside of assessment order, computation sheet, demand notice, penalty notices, Section 142(1) notices and show cause notices; remittal to stage of reply to Section 142(1) notice; appearance before Deputy Commissioner of Income-Tax Circle 3(1)(1) on 13.05.2026.
What did the court decide?
Assessment order (Annexure-A1), Computation Sheet (A2), Demand Notice (A3), Penalty Notices (A4-A6), notices under Section 142(1) (B1-B4) and show cause notices (C1-C3) set aside; matter remitted to the stage of reply to the notice under Section 142(1); petitioner to appear before respondent No.2 without further notice on 13.05.2026; petition disposed of.