THELAPPILLIL VARGHESE vs INCOME TAX OFFICER WARD - 1
- Court
- Karnataka High Court
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HC-KAR
NC: 2026:KHC:54300
WP No. 29386 of 2026
CNR: KAHC010644302026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
TH
DATED THIS THE 30 DAY OF SEPTEMBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 29386 OF 2026 (T-IT)
BETWEEN:
THELAPPILLIL VARGHESE
388/388, MAIN ROAD,
NARASIMHARAJAPURA
CHIKKABALLAPURA- 562105
SINCE DECEASED REPRESENTED BY
DULCY VARGHESE
W/O THELAPPILLIL VARGHESE
R/A 388/388, MAIN ROAD,
NARASIMHARAJAPURA
CHIKKABALLAPUR - 562105.
DULCY VARGHESE
LR OF T V VARGHESE
R/AT NO. 388
NARASIMHARAJAPURA
CHICKMAGALURU
KARNATAKA - 577 134.
…PETITIONER
Digitally
signed by
VANAMALA
N
Location:
HIGH
COURT OF
KARNATAKA
(BY SRI. LIKITH PATEL M K., ADVOCATE)
AND:
1. INCOME TAX OFFICER WARD - 1
C R BUILDING
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HC-KAR
NC: 2026:KHC:54300
WP No. 29386 of 2026
CNR: KAHC010644302026
COURT ROAD,
CHIKKAMAGALURU - 577 134.
2. ASSESSMENT UNIT
NATIONAL FACELESS
ASSESSMENT CENTRE,
2ND FLOOR,
E-RAMP,
JAWAHARLAL NEHRU STADIUM
NEW DELHI - 110003.
…RESPONDENTS
(BY SRI.THIRUMALESH., ADVOCATE A/W
SRI. NIRMAL MATHEW., ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO-I.
QUASH AND SET ASIDE THE NOTICE ISSUED UNDER
SECTION 143(2) OF THE ACT DATED 23.06.2025 IN DIN-
ITBA/AST/S/143(2)/2025-26/1077420039(1) PASSED
BY THE 2ND RESPONDENT ENCLOSED AS ANNEXURE-
B, FOR THE ASSESSMENT YEAR 2024-25; II. QUASH
AND SET ASIDE THE IMPUGNED ASSESSMENT ORDER
PASSED UNDER SECTION 144 R.W.S. 144B OF THE ACT
DATED 11.02.2026 IN DIN AND ORDER
NO.ITBA/AST/S/144/2025-26/1085900422(1) PASSED
BY THE 2ND RESPONDENT ENCLOSED AS ANNEXURE-
J, FOR THE ASSESSMENT YEAR 2024-25; III. QUASH
AND SET ASIDE THE NOTICE OF DEMAND ISSUED BY
THE 2ND RESPONDENT UNDER SECTION 156 OF THE
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HC-KAR
NC: 2026:KHC:54300
WP No. 29386 of 2026
CNR: KAHC010644302026
ACT DATED 11.02.2026 IN DIN
NO.ITBA/AST/S/156/2025-26/1085901671(1)
ENCLOSED AS ANNEXURE-K, FOR THE ASSESSMENT
YEAR 2024-25; IV. QUASH AND SET ASIDE THE NOTICE
FOR PENALTY ISSUED THE BY 2ND RESPONDENT IN
DIN-ITBA/PNL/S/270A/2025-26/1085903839(1) UNDER
SECTION 274 R.W.S 270A OF THE ACT DATED
11.02.2026 ENCLOSED AS ANNEXURE-L, FOR THE
ASSESSMENT YEAR 2024-25; V. QUASH AND SET
ASIDE THE NOTICE FOR PENALTY ISSUED BY THE 2ND
RESPONDENT IN DIN NO. ITBA/PNL/ S/271AAC(1)/
2025-26/1085903855(1) UNDER SECTION 274 R.W.S.
271AAC(1) OF THE ACT DATED 11.02.2026, ENCLOSED
AS ANNEXURE-M, FOR THE ASSESSMENT YEAR 2024-
25; VI. DIRECTING THE RESPONDENTS, TO RECALL
THE IMPUGNED ASSESSMENT ORDER PASSED BY THE
2ND RESPONDENT UNDER SECTION 144 R.W.S. 144B
OF THE ACT DATED 11.02.2026 IN DIN AND ORDER NO.
ITBA/AST/S/144/2025- 26/1085900422(1) ENCLOSED
AS ANNEXURE- J, THE NOTICE FOR PENALTY ISSUED
BY THE 2ND RESPONDENT IN DIN-
ITBA/PNL/S/270A/2025-26/1085903839(1) UNDER
SECTION 274 R.W.S 270A OF THE ACT DATED
11.02.2026 ENCLOSED AS ANNEXURE-L, THE NOTICE
OF DEMAND ISSUED BY THE 2ND RESPONDENT
UNDER SECTION 156 OF THE ACT DATED 11.02.2026
IN DIN NO.ITBA/AST/S/156/2025-26/1085901671(1)
ENCLOASED AS ANNEXURE-K, THE NOTICE FOR
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NC: 2026:KHC:54300
WP No. 29386 of 2026
CNR: KAHC010644302026
PENALTY ISSUED BY THE 2ND RESPONDENT IN DIN
NO. ITBA/PNL/S/271AAC(1)/2025-26/1085903855(1)
UNDER SECTION 274 R.W.S. 271AAC(1) OF THE ACT
DATED 11.02.2026, ENCLOSED AS ANNEXURE-M, FOR
THE ASSESSMENT YEAR 2024-25; VII. DIRECTION
UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA
PROHIBITING AND RESTRAINING THE RESPONDENTS,
BY THEMSELVES, THEIR SUBORDINATES, SERVANTS
AND AGENTS, THE IMPUGNED ASSESSMENT ORDER
PASSED BY THE 2ND RESPONDENT UNDER SECTION
144 R.W.S. 144B OF THE ACT DATED 11.02.2026 IN DIN
AND ORDER NO.ITBA/AST/S/144/2025-
26/1085900422(1) ENCLOSED AS ANNEXURE- J, THE
NOTICE OF DEMAND ISSUED BY THE 2ND
RESPONDENT UNDER SECTION 156 OF THE ACT
DATED 11.02.2026 IN DIN NO.ITBA/AST/S/156/2025-
26/1085901671(1) ENCLOSED AS ANNEXURE-K, THE
NOTICE FOR PENALTY ISSUED BY THE 2ND
RESPONDENT IN DIN-ITBA/PNL/S/270A/2025-
26/1085903839(1) UNDER SECTION 274 R.W.S 270A OF
THE ACT DATED 11.02.2026 ENCLOSED AS
ANNEXURE-L, THE NOTICE FOR PENALTY ISSUED BY
THE 2ND RESPONDENT IN DIN NO.
ITBA/PNL/S/271AAC(1)/2025-26/ 1085903855(1)
UNDER SECTION 274 R.W.S. 271AAC(1) OF THE ACT
DATED 11.02.2026, ENCLOSED AS ANNEXURE-M, FOR
THE ASSESSMENT YEAR 2024-25.
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HC-KAR
NC: 2026:KHC:54300
WP No. 29386 of 2026
CNR: KAHC010644302026
THIS PETITION, COMING ON FOR ORDERS, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
ORAL ORDER
The petitioner, who is the wife of Sri Thelapillil
Varghese [ the Assessee ], is aggrieved by the
proceedings which relate to the assessment year
2024-25 because the proceedings are begun against a
dead person. Sri Likith Patel M.K., the learned
counsel for the petitioner, relying upon a copy of the
Death Certificate [ Annexure-A ] issued by the
authorities, submits that the Assessee has died on
21.06.2024 and the notice for commencement of the
proceedings is a year later with the issuance of notice
under Section 143(2) of the Income Tax Act, 1961 [for
short, ‘ the IT Act’ ] on 23.06.2025 [ Annexure-B ].
Sri M. Thirumalesh, a learned senior standing
counsel for the respondents, cannot dispute that the
proceedings have been commenced against a dead
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NC: 2026:KHC:54300
WP No. 29386 of 2026
CNR: KAHC010644302026
Assessee but the learned senior standing counsel
asserts that given the provisions of Section 159(2)(b)
of the IT Act, it would still be open to the authorities
to commence proceedings against the
petitioner/other legal representatives of the Assessee.
Sri M. Thirumalesh also submits that this
Court may verify from the learned counsel for the
petitioner whether the address as furnished in the
cause title would be the correct address for the
purposes of any notice that could be issued by the
authorities. In response, Sri Likith Patel M.K.
submits that this indeed would be the address for
due service if there is to be any proceedings. In the
light of the afore, the following:
ORDER
A. The petition is allowed quashing the
impugned Assessment Order and the
Demand Notice both dated 11.02.2026
[ Annexures - J and K ] but without prejudice
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HC-KAR
NC: 2026:KHC:54300
WP No. 29386 of 2026
CNR: KAHC010644302026
to the respondents to commence proceedings
against the petitioner/other legal
representatives of the Assessee so long as it
is permissible in law observing that any
notice addressed or sent to the address as
mentioned in the cause title in this order
should constitute due service.
Sd/-
(B M SHYAM PRASAD)
JUDGE
SA
Ct:sr