Disposed¶43

Shri. Parthasarathi Bettigowda Venkatappa v. Assessment Unit

Karnataka HC23 Apr 2026WP/12399/2026

Case brief

AI extract

What is this about?

Karnataka High Court (S Sunil Dutt Yadav J., 23.04.2026) sets aside reassessment order u/S 147 r.w 144 r.w 144B IT Act, AY 2018-19, as violative of natural justice: 148A(b) notice served on auditor's stale e-mail ID despite updated e-mail filed 09.03.2022; remitted from stage of reply to 148A(b); contentions open. Keywords: faceless assessment, ex parte order, invalid e-mail service, 148A(b) notice, Annexure-A1.

What did the court decide?

Orders at Annexures-A1 to A9, B2 and B3 set aside; matter remitted for fresh consideration from the stage of reply to the 148A(b) notice, in terms of the Court's observations; all other contentions kept open. ¶43

Shri. Parthasarathi Bettigowda Venkatappa Vs Assessment Unit — Income Tax | Karnataka HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the assessment order for AY 2018-19 passed under S.147/144/144B of the Income Tax Act, 1961 is sustainable when departmental communications, including the 148A(b) notice, were sent to the auditor's outdated e-mail ID despite the petitioner having updated his e-mail ID for communication on 09.03.2022.

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Court's answer

Since communication from the department went to the old e-mail ID and the petitioner's updated e-mail details furnished on 09.03.2022 were not taken note of, it is appropriate to set aside the Assessment Order and remit the matter for reconsideration at the stage of reply to the 148A(b) notice; all other contentions are kept open.

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Ratio / Principle

As proceedings initiated pursuant to the notice under 148A(b) were sent to the auditor's e-mail ID, at variance with the e-mail ID furnished by the petitioner, the order was in effect passed without notice to the petitioner and is construed as passed in violation of principles of natural justice.

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Detailed headnote1 paragraphs

Income Tax - Assessment under S.147 r.w.s 144 r.w.s 144B, Income Tax Act, 1961, for AY 2018-19 - Writ petition under Articles 226 and 227 - Assessment order passed ex parte after intimations, including the 148A(b) notice, were transmitted to the auditor's outdated e-mail ID ('[email protected]') although the assessee had updated his e-mail ID ('[email protected]') on 09.03.2022 - Service at an e-mail ID at variance with that furnished by the assessee amounts to the order having been passed without notice, violating principles of natural justice - Assessment Order and allied orders (Annexures-A1 to A9, B2 and B3) set aside; matter remitted for fresh consideration from the stage of reply to the 148A(b) notice; all other contentions kept open.

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NC: 2026:KHC:22137 WP No. 12399 of 2026

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 23^RD DAY OF APRIL, 2026

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BEFORE

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THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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WRIT PETITION NO.12399 OF 2026 (T-IT)

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BETWEEN:

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SHRI PARTHASARATHI BETTIGOWDA VENKATAPPA, AGED ABOUT 62 YEARS, SON OF SHRI. B N VENKATAPPA, HAVING RESIDENCE AT 55, 1^ST FLOOR, 3^RD MAIN, RAMAJAYNAGAR, CHIKKALSANDRA, BENGALURU-560 061. PAN: ACSSPP1027G.

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…PETITIONER

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(BY SRI PRANAY SHARMA Y, ADVOCATE)

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AND:

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Digitally signed by DEVIKA M Location: HIGH COURT OF KARNATAKA

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ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, MINISTRY OF FINANCE, ROOM NO 401, 2^ND FLOOR, E-RAMP, JAWARLAL NEHRU STADIUM, DELHI-110 003.

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THE INCOME TAX OFFICER, WARD-3(2)(1), BMTC BUILDING, 80FT ROAD, 6^TH BLOCK, KHB VILLAGE, KORAMANGALA, BENGALURU - 560 095.

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THE PRINCIPAL COMMISSIONER OF INCOME TAX -3,

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NC: 2026:KHC:22137 WP No. 12399 of 2026

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HC-KAR

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CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU - 560 001.

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…RESPONDENTS

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(BY SRI THIRUMALESH, ADVOCATE)

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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/147/202223/1050546562(1) HEREIN MARKED AS ANNEXURE - A1 ETC.

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THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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ORAL ORDER

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The learned counsel Sri Thirumalesh accepts notice for the respondents.

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The petitioner has challenged the validity of the Assessment Order at Annexure-A1 as well as the computation sheet and allied proceedings.

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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

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NC: 2026:KHC:22137 WP No. 12399 of 2026

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HC-KAR

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auditor previously furnished to the authority, namely, ‘[email protected].’

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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 ‘[email protected].’

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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., ‘[email protected]’ as is evidenced at Annexure-E2.

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Accordingly, it is submitted that the matter may be remitted for fresh consideration. Such factual narration remains uncontroverted.

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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

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4 - NC: 2026:KHC:22137 WP No. 12399 of 2026

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HC-KAR

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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.

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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.

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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.

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Accordingly, the petition is disposed of.

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Sd/(S SUNIL DUTT YADAV) JUDGE

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List No.: 1 Sl No.: 14

Shri. Parthasarathi Bettigowda Venkatappa v. Assessment Unit

Case brief

What is this about?

What did the court decide?

Shri. Parthasarathi Bettigowda Venkatappa v. Assessment Unit

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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Procedural history

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