Sri Ganesh Kumar Veluswamy v. Assessment Unit
Case brief
What is this about?
HC-Karnataka (Bengaluru), WP No. 428 of 2026 (T-IT), decided 13-01-2026 by S Sunil Dutt Yadav J. Ganesh Kumar Veluswamy (assessee; counsel Sandeep Huilgol) v Assessment Unit NFAC, ITO Ward 5(3)(2) Bangalore and PCCIT Karnataka & Goa (counsel Thirumalesh M.). Article 226 petition against ex-parte assessment for AY 2016-17 arising from S.148 notice dated 16.03.2023 (DIN ITBA/AST/S/148_1/2022-23/1050846196(1)) and S.148-A(d) order; grievance: communications sent to superseded Tiruchirappalli address despite Bangalore-address filings since 2009, causing prejudice and order without reply. Outcome: petition disposed; assessment order, computation sheets, demand notices, penalty orders, recovery letter and bank-account freeze set aside; return to be filed within one month; recovery Rs. 6,54,449 subject to Assessing Authority's final orders and adjustment; merits kept open. No precedents cited.