ULLAL KOJABBA MONU vs. THE DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE

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WP/7086/2026HC KarnatakaKAHC01015577202628 July 2026Author: B M SHYAM PRASAD4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, while hearing the writ petition for preliminary hearing, noted that the learned counsel for the petitioner had filed a memo seeking permission to withdraw the writ petition. The reason stated was that the petitioner had preferred an appeal under Section 253 of the Income Tax Act, 1961, before the Income Tax Appellate Tribunal (ITAT) and requested condonation of delay in filing this appeal. The Court, in its considered view, held that the question of delay in filing the appeal must also be considered by the ITAT. Consequently, the writ petition was disposed of. No decision was made on the merits of the challenges to the notices and orders, nor were any specific issues decided by the High Court.

What were the facts?

The petitioner, Ullal Kojabba Monu, filed a writ petition before the High Court of Karnataka challenging several orders issued by the Deputy Commissioner of Income Tax. These included a show cause notice under Section 153C read with Section 153A of the Income Tax Act, 1961, a final assessment order under Section 153C read with Section 144C(13), a demand notice under Section 156, a penalty notice under Section 274 read with Section 270A, and another penalty notice under Section 274 read with Section 271AA(1). The assessment year in question was 2018-19. The petitioner sought to quash these notices and orders, and to restrain coercive recovery actions.

What were the issues?

1. Whether the show cause notice dated 29.12.2021 issued under Section 153C read with Section 153A of the Income Tax Act, 1961, for Assessment Year 2018-19 is valid. 2. Whether the final assessment order dated 22.12.2025 passed under Section 153C read with Section 144C(13) of the Act for A.Y. 2018-19 is valid. 3. Whether the demand notice dated 22.12.2025 issued under Section 156 of the Act is valid. 4. Whether the penalty notice dated 22.12.2025 passed under Section 274 read with Section 270A of the Act is valid. 5. Whether the penalty notice dated 22.12.2025 passed under Section 274 read with Section 271AA(1) of the Act is valid. The petitioner's contention, as presented through a memo, was that they wished to withdraw the writ petition because they had preferred an appeal under Section 253 of the Act before the Income Tax Appellate Tribunal (ITAT) and sought condonation of delay in filing that appeal. The revenue's contentions were not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 153C,Section 153A,Section 144C(13),Section 156,Section 274,Section 270A,Section 271AA(1),Section 253

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 7086 OF 2026 (T-IT) BETWEEN:

ULLAL KOJABBA MONU S/O KOJABBA AGED ABOUT 71 YEARS, R/A KANACHUR VILLA, UNIVERSITY ROAD, DERALAKATTE, MANGALORE, KARNATAKA - 575 018. …PETITIONER (BY SRI. PRASANNA B.M., ADVOCATE FOR; SRI. BALRAM R RAO.,ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE CIRCLE -1, ALBURUERQUE HOUSE, OPPOSITE FORUM MALL, PANDESHWARA, MANGALURU, KARNATAKA - 575001 …RESPONDENT (BY SRI. DILIP M.,ADVOCATE)

THIS W.P IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA

WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA QUASHING THE SHOW CAUSE NOTICE DATED 29.12.2021 ISSUED UNDER SECTION 153C READ WITH SECTION 153A OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2018-19 IN DIN. ITBA / AST / S / 153C / 2021-22 /1038225828(1) ENCLOSED AS ANNEXURE-D TO THIS PETITION. B) QUASHING THE FINAL ASSESSMENT ORDER DATED 22.12.2025 PASSED UNDER SECTION 153C R.W.S 144C(13) OF THE ACT FOR A.Y. 2018-19 IN DIN. ITBA / AST / S / 153C / 2025-26 / 1083960303(1) ENCLOSED AS ANNEXURE-P TO THIS PETITION. C) QUASHING THE DEMAND NOTICE DT.22.12.2025 ISSUED UNDER SECTION 156 OF THE ACT IN DIN. ITBA / AST / S / 156 / 2025-26 / 1083960445(1) ENCLOSED AS ANNEXURE-Q TO THIS PETITION WHICH IS ARISING OUT OF THE IMPUGNED ASSESSMENT AND INVALID JURISDICTION. D) QUASHING THE PENALTY NOTICE DATED 22.12.2025 PASSED UNDER SECTION 274 R.W.S 270A OF THE ACT, IN DIN AND ORDER NO. ITBA/PNL/S/270A/2025-26/1083961085(1) ENCLOSED AS ANNEXURE -R TO THIS PETITION. E) QUASHING THE PENALTY NOTICE DATED 22.12.2025 PASSED UNDER SECTION 274 R.W.S 271AA(1) OF THE ACT, IN DIN AND ORDER NO. ITBA/PNL/M/271AA(1)/2025- 26/1084149832(1) ENCLOSED AS ANNEXURE-S TO THIS PETITION. F) DIRECTION RESTRAINING THE

RESPONDENTS, THEIR OFFICERS, SERVANTS AND AGENTS FROM TAKING ANY COERCIVE STEPS FOR RECOVERY PURSUANT TO THE IMPUGNED ASSESSMENT AND DEMAND, PENDING DISPOSAL OF THE PRESENT WRIT PETITION. G) PASS SUCH OTHER AND FURTHER ORDERS AS THIS HONBLE COURT MAY DEEM FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTERESTS OF JUSTICE AND EQUITY.

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 learned counsel for the petitioner files a Memo, which reads as under: " The Advocate for the Petitioner submits that he may be permitted to withdraw the aforesaid Writ Petition, as the Petitioner has preferred an appeal under section 253 of the Act. It is humbly requested that, a delay in filing of an appeal before the ITAT may please be condoned. "

In continuation, the learned counsel submits that the petitioner has filed an appeal with the Income Tax Appellate Tribunal (ITAT) and that this Court may condone the delay. However, this Court is of the considered view that the question of delay must also be considered by the ITAT. As such, the petition stands disposed of.

Sd/- (B M SHYAM PRASAD) JUDGE

NV List No.: 1 Sl No.: 9

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