SRINIVASA PUTTAGUNTA vs ASSESSMENT UNIT
- Court
- Karnataka High Court
- 1 -
HC-KAR
NC: 2026:KHC:54314
WP No. 29556 of 2026
CNR: KAHC010642932026
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. 29556 OF 2026 (T-IT)
BETWEEN:
SRINIVASA PUTTAGUNTA
S/O SHRI P SHIVARAMAKRISHNAPRASAD,
AGED ABOUT 47 YEARS,
RO 257/7, NEAR THIRUMALA BAR,
DOLLARS COLONY,
SHAMANUR, DAVENGERE 577 004
…PETITIONER
(BY SRI. HEMANT VENKATRAY PAI., ADVOCATE)
AND:
1. ASSESSMENT UNIT
NATIONAL FACELESS ASSESSMENT CENTRE,
REP. BY ADDL/JOINT/DEPUTY/ASSISTANT
COMMISSIONER OF INCOME TAX/
INCOME TAX OFFICER,
INCOME TAX DEPARTMENT,
MINISTRY OF FINANCE,
ND
ROOM NO. 401, 2 FLOOR, E-RAMP,
JAWAHARLAL NEHRU STADIUM,
NEW DELHI-110 003
2. INCOME TAX OFFICER, WARD - 1,
SHREE TOWERS, HADADI MAIN ROAD,
Digitally
signed by
VANAMALA
N
Location:
HIGH
COURT OF
KARNATAKA
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HC-KAR
NC: 2026:KHC:54314
WP No. 29556 of 2026
CNR: KAHC010642932026
OPP. DRR HOSPITAL,
DAVANAGERE 577 002
…RESPONDENTS
(BY SRI. Y.V. RAVIRAJ, ADVOCATE A/W;
SRI. DILIP, ADVOCATE TOGETHER WITH;
SRI. VINAYAKA S. PANDIT, ADVOCATE )
THIS WP IS FILED UNDER ARTICLE 226 & 227 OF
THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
ASSESSMENT ORDER DATED 28.02.2026 PASSED
UNDER SECTION 144 R.W.S. 144B OF THE ACT FOR
THE AY 2024-25 BY RESPONDENT NO. 1 BEARING DIN
ITBA/AST/S/144/2025-26/1086699302(1), HEREIN
MARKED AS ANNEXURE – A; B) QUASH THE SHOW
CAUSE NOTICE DATED28.02.2026 ISSUED UNDER
SECTION 272A(1)(D) OF THE ACT FOR THE AY 2024-25
BY RESPONDENT NO. 1 BEARING ITBA/PNL /S/ 272A
(1)(D)/2025-26/1086699094(1), HEREIN MARKED AS
ANNEXURE - A1; C) QUASH THE SHOW CAUSE NOTICE
DATED. 28.02.2026 ISSUED UNDER SECTION 270A OF
THE ACT FOR THE AY 2024-25 BY RESPONDENT NO. 1
BEARING DIN ITBA/PNL/S/270A/2025-26/ 1086699389
(1), MARKED AS ANNEXURE A2; D) QUASH THE
PENALTY ORDER DATED 27.08.2026 PASSED UNDER
SECTION 272A(1)(D) OF THE ACT FOR THE AY 2024-25
BY THE RESPONDENT NO. 1 BEARING DIN
ITBA/PNL/F/272A(1)(D)/2026-27/1092629527(1),
HEREIN MARKED AS ANNEXURE - A3; E) QUASH THE
PENALTY ORDER DATED 03.09.2026 PASSED UNDER
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HC-KAR
NC: 2026:KHC:54314
WP No. 29556 of 2026
CNR: KAHC010642932026
SECTION 270A OF THE ACT FOR THE AY 2024-25 BY
THE RESPONDENT NO. 1 BEARING DIN
ITBA/PNL/F/270A/2026-27/1092917084(1), MARKED
AS ANNEXURE - A4 AND ETC.,
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's grievance is with the following.
Sl.
No.
Order/Notice Section of
the Income
Date Annexure
Tax Act,
1961
1 Assessment
144 r.w.s
28.02.2026 A
Order
144B
2 Show Cause
272(A)(1)(d) 28.02.2026 A1
Notice
3 Show Cause
274 r.w.s
28.02.2026 A2
Notice
270A
4 Penalty Order 272A(1)(d) 27.08.2026 A3
5 Penalty Order 270A 03.09.2026 A4
Mr. Hemant Venkatray Pai, the learned counsel for
the petitioner, while inviting this Court's attention to
the indisputable fact that the Scrutiny Assessment
order is an ex parte order, submits the following to
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HC-KAR
NC: 2026:KHC:54314
WP No. 29556 of 2026
CNR: KAHC010642932026
support the petitioner’s case for interference by this
Court:
[a] The petitioner was in business as a
subcontractor in the financial year
2023-24, and because of the failure of
the employer [ the Contractor ] to make
payments, the petitioner has
discontinued the subcontract
business.
[b] The petitioner was represented by a
Chartered Accountant whose e-mail ID
was given as the primary contact, but
that association is severed many years
back.
[c] The petitioner, inadvertently, had not
changed the contact details, and as
such, was not aware of the notices
uploaded on the Portal and the
petitioner is bonafide in contending
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HC-KAR
NC: 2026:KHC:54314
WP No. 29556 of 2026
CNR: KAHC010642932026
that he was not served with the
Communication dated 21.11.2025,
which is supposed to be sent by speed
post.
[d] The petitioner accessed the Portal in
respect of service of notice under
Section 148A of the Income Tax Act,
1961 [for short, ‘ the IT Act’ ] for another
assessment year and it is only at this
stage, he has come to know about the
impugned Scrutiny Assessment Order.
The petitioner has immediately
updated the primary e-mail address.
Mr. Hemant Venkatray Pai submits that the
petitioner is bonafide in setting forth these
circumstances and that this Court could consider
whether the petitioner must have an opportunity to
show cause against the disallowance in the afore
circumstances and also because the trigger for the
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HC-KAR
NC: 2026:KHC:54314
WP No. 29556 of 2026
CNR: KAHC010642932026
present proceedings is the TDS effected by the
contractor who was in default insofar as certain
payments to the petitioner. Mr. M. Dilip, the learned
Standing counsel who accepts notice for the
respondents, is heard.
This Court discerns bonafides in the failure to
participate in the proceedings; and for a complete
adjudication without protraction, this Court is of the
view that there must be interference with the
Assessment Order with liberty to the petitioner to file
response to the Show Cause Notice dated
24.01.2026. Hence, the following.
ORDER
[A] The petition is allowed in-part and the
following are quashed.
Sl.
No.
Order/Notice Section of
the Income
Tax Act,
1961
Date Annex
ure
1 Assessment
144 r.w.s
28.02.2026 A
Order
144B
2 Show Cause
272(A)(1)(d) 28.02.2026 A1
Notice
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HC-KAR
NC: 2026:KHC:54314
WP No. 29556 of 2026
CNR: KAHC010642932026
3 Show Cause
274 r.w.s
28.02.2026 A2
Notice
270A
4 Penalty
272A(1)(d) 27.08.2026 A3
Order
5 Penalty
270A 03.09.2026 A4
Order
[B] The respondents are called upon to
enable an opportunity to the petitioner to
file response to the Show Cause Notice
dated 24.01.2026 upon receipt of a
certified copy of this order.
SD/-
(B M SHYAM PRASAD)
JUDGE
RB
List No.: 2 Sl No.: 22