MUNIBASAPPA SHIVAKUMAR vs ASSESSMENT UNIT
- Court
- Karnataka High Court
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HC-KAR
NC: 2026:KHC:55970
WP No. 31049 of 2026
CNR: KAHC010676052026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
TH
DATED THIS THE 7 DAY OF OCTOBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 31049 OF 2026 (T-IT)
BETWEEN:
MUNIBASAPPA SHIVAKUMAR
SON OF LATE S. MUNIBASAPPA
AGED ABOUT 55 YEARS,
RESIDING AT NO. 300,
MUNIBASAPPA COMPOUND,
POST OFFICE ROAD,
MARUTHI ROAD, RAMAMURTHY NAGAR,
BENGALURU 560 016.
…PETITIONER
(BY SRI. SYED KHAMRUDDIN., ADVOCATE FOR
SRI. ALOKE MADAPPA., ADVOCATE)
AND:
1. ASSESSMENT UNIT
REPRESENTED BY ADDITIONAL /
JOINT /DEPUTY / ASSISTANT
COMMISSIONER OF INCOME TAX/
INCOME TAX OFFICER.
INCOME TAX DEPARTMENT,
MINISTRY OF FINANCE,
ROOM NO. 401, 2ND FLOOR,
E-RAMP, JAWAHARLAL
NEHRU STADIUM,
DELHI 110 003.
Digitally
signed by
VANAMALA
N
Location:
HIGH
COURT OF
KARNATAKA
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HC-KAR
NC: 2026:KHC:55970
WP No. 31049 of 2026
CNR: KAHC010676052026
2. NATIONAL FACELESS
ASSESSMENT CENTRE
REPRESENTED BY ADDITIONAL /
JOINT /DEPUTY / ASSISTANT
COMMISSIONER OF INCOME TAX/
INCOME TAX OFFICER
INCOME TAX DEPARTMENT,
MINISTRY OF FINANCE,
ROOM NO. 401, 2ND FLOOR,
E-RAMP, JAWAHARLAL
NEHRU STADIUM,
DELHI 110 003.
…RESPONDENTS
(BY SRI.M. DILIP., ADVOCATE A/W
SRI. VINAYAKA S PANDIT., ADVOCATE)
THIS WP IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO 1. QUASHING
FINAL SHOW CAUSE NOTICE DATED 07.02.2026
BEARING NO. ITBA/AST/F/143(3)(SCN)/2025-
26/1085718220(1) ISSUED BY THE 1ST RESPONDENT
(ANNEXURE - A); II. QUASHING ASSESSMENT DATED
ORDER 18.02.2026 BEARING NO.
ITBA/AST/S/143(3)/2025-26/1086174109(1) PASSED
BY THE 1ST RESPONDENT, ALONG WITH CONSEQUENT
COMPUTATION SHEET DATED 18.02.2026 BEARING NO.
ITBA/AST/S/324/2025-26/1086174220(1) AND NOTICE
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HC-KAR
NC: 2026:KHC:55970
WP No. 31049 of 2026
CNR: KAHC010676052026
OF DEMAND DATED 18.02.2026 BEARING NO.
ITBA/AST/S/156/2025-26/1086174180(1) (ANNEXURE -
B, B1 AND B2); III. QUASHING ORDER FOR PENALTY
UNDER SECTION 270A OF IT ACT DATED 24.08.2026
BEARING NO. ITBA/PNL/F/270A/2026-
27/1092510427(1) ALONG WITH COMPUTATION SHEET
DATED 24.08.2026 BEARING NO.
ITBA/PNL/S/270A/2025-26/1086174202(1) AND
NOTICE OF DEMAND DATED 24.08.2026 WITH ISSUED
BY THE 1ST RESPONDENT BEARING NO.
ITBA/PNL/S/156/2026-27/1092510380(1) (ANNEUXRE -
C, C1 AND C2); IV. QUASHING NOTICE FOR PENALTY
UNDER SECTION 274 READ WITH SECTION 272A(1)(D)
OF IT ACT DATED 07.09.2026 BEARING NO.
ITBA/PNL/F/272A(1)(D)/2026-27/1093024817(1)
ALONG WITH COMPUTATION BEARING SHEET NO.
ITBA/PNL/S/272A(1)(D)/2025-26/1086173213(1) AND
NOTICE OF DEMAND DATED 07.09.2026 ISSUED BY
THE 1 RESPONDENT BEARING NO.
ITBA/PNL/S/156/2026-27/1093020233(1)
(ANNEUXRED, D1 AND D2).
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HC-KAR
NC: 2026:KHC:55970
WP No. 31049 of 2026
CNR: KAHC010676052026
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
ORAL ORDER
The petitioner has called in question the
following which are for the assessment year 2024-25.
Annexures
Provisions
Date of Income
Tax Act,
1961
Notices/
Orders
Sl.
No.
1 Notice 07.02.2026 143[2] A
2 Assessment 18.02.2026 143[3] B
Order r/w.144B
3 Computation 18.02.2026 B1
Sheet
4 Notice of 18.02.2026 156 B2
Demand
5 Penalty 24.08.2026 270A C
Order
6 Computation 24.08.2026 C1
Sheet
7 Notice of 24.08.2026 156 C2
Demand
8 Order 07.09.2026 272A[1][d] D
9 Computation 07.09.2026 D1
Sheet
10 Notice of 07.09.2026 156 D2
Demand
Sri. Syed Khamruddin, the learned counsel for the
petitioner, and Sri. M. Dilip, a learned standing
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HC-KAR
NC: 2026:KHC:55970
WP No. 31049 of 2026
CNR: KAHC010676052026
counsel who accepts notice for the respondents, are
heard for the disposal of the petition considering the
following question.
Whether this Court must interfere with the
impugned Assessment Order dated
18.02.2026 [Annexure-B] under Section
143 read with 144B of the Income Tax Act,
1961 [for short, ‘the Act’] and the
subsequent proceedings.
The petitioner's case for an answer in the
affirmative on the afore hinges on the following two
grounds which are emphasized by Sri. Syed
Khamruddin.
[A] The petitioner is issued with the
Notice under Section 143[2] of the Act
on 23.06.2025, and the petitioner has
responded to the same on 22.07.2025.
This Reply has not been considered.
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HC-KAR
NC: 2026:KHC:55970
WP No. 31049 of 2026
CNR: KAHC010676052026
[B] The petitioner has been issued with
the Show Cause Notice on 07.02.2026
after similar notices allowing the
petitioner time till 11.02.2026.
[C] The SOP requires the petitioner to be
given a minimum of seven days. The
minimum seven days would end on
14.02.2026 and the impugned
Assessment Order is concluded on
18.02.2026 which is within the next
four days.
This Court is of the opinion that if the Reply
filed to the Notice dated 23.06.2025 under Section
143[2] of the Act has not been considered, there must
be interference. This Court is also persuaded to
answer the question in the affirmative to extend an
opportunity to the petitioner because the petitioner is
only admitted to four days’ time as against the
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HC-KAR
NC: 2026:KHC:55970
WP No. 31049 of 2026
CNR: KAHC010676052026
prescribed minimum seven days without assigning
any reason and the Assessment Order is concluded
over the next four to five days from the date of the
Show Cause Notice. In the light of the afore, the
following:
ORDER
[A] The petition is allowed.
[B] The following are quashed restoring the
proceedings with liberty to the petitioner to
file a Response to the Show Cause Notice
dated 07.02.2026 [Annexure-A ] as and
when enabled by the respondent in terms
of this Court's order.
The details of the quashed Orders/
notices :
Annexures
Notices/
Orders
Provisions
Date of Income
Tax Act,
1961
Assessment 18.02.2026 143[3] B
Order r/w.144B
Computation 18.02.2026 B1
Sheet
Notice of 18.02.2026 156 B2
Demand
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HC-KAR
NC: 2026:KHC:55970
WP No. 31049 of 2026
CNR: KAHC010676052026
Penalty Order 24.08.2026 270A C
Computation 24.08.2026 C1
Sheet
Notice of 24.08.2026 156 C2
Demand
Order 07.09.2026 272A[1][d] D
Computation 07.09.2026 D1
Sheet
Notice of 07.09.2026 156 D2
Demand
Sd/-
(B M SHYAM PRASAD)
JUDGE
AN/-