M/S. Kirthana Developers LLP v. the Assessment Unit
Case brief
What is this about?
Karnataka HC (Bengaluru), Writ Petition No. 11672 of 2026 (T-IT), decided 10.04.2026, Justice S Sunil Dutt Yadav. Kirthana Developers LLP v. Assessment Unit NFAC, Income-Tax Department and DCIT Circle 1(1)(1), Bangalore. Faceless assessment; Section 143(3) read with 144B, Income Tax Act 1961; AY 2024-25; assessment order dated 28.03.2026; show-cause notice dated 12.03.2026 (Annexure-L); only five days till 17.03.2026 to reply versus seven-day SOP requirement (N.1.3); curtailment provision N.1.3.2 invoked without reasons; violation of principles of natural justice; assessment order and ancillary proceedings (Annexures A1, A2, B, B1) set aside; matter remitted to stage of reply to show-cause notice; contentions kept open; petition disposed of.
What did the court decide?
Assessment order at Annexure-A set aside, along with ancillary proceedings at Annexures A1, A2, B and B1; matter remitted to the stage of reply to show-cause notice at Annexure-L with all contentions kept open; petitioner at liberty to make out an additional reply to the show-cause notice and produce other documents; I.A.No.1/2026 allowed, dispensing with production of certified copies of Annexures A, A1, A2, B and B1.