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

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WP/7251/2026HC KarnatakaKAHC01015858202628 July 2026Author: B M SHYAM PRASAD4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the petitioner's submission that an appeal had been preferred before the Income Tax Appellate Tribunal (ITAT) and that the petitioner sought to withdraw the writ petition. The petitioner also requested the High Court to condone the delay in filing the appeal before the ITAT. However, the High Court was of the considered view that the question of delay in filing the appeal must be considered by the ITAT itself. Consequently, the writ petition was disposed of, with the High Court leaving the issue of delay to be decided by the appellate tribunal. No decision was made on the merits of the original challenges to the assessment and penalty proceedings.

What were the facts?

The petitioner, Ullal Kojabba Monu, filed a writ petition before the High Court of Karnataka challenging a show cause notice dated December 29, 2021, issued under Section 153C read with Section 153A of the Income Tax Act, 1961, for Assessment Year 2019-20. The petitioner also challenged the final assessment order dated January 31, 2026, passed under Section 153C read with Section 144C(13), a demand notice dated December 26, 2025, under Section 156, a penalty notice dated January 31, 2026, under Section 274 read with Section 271AA(1), and another penalty notice dated January 31, 2026, under Section 274 read with Section 270A. The petitioner sought to quash these notices and orders and sought directions restraining coercive recovery steps. The respondent was the Deputy Commissioner of Income Tax.

What were the issues?

The primary issue before the High Court was whether to entertain the writ petition challenging the assessment and penalty proceedings. The petitioner sought to quash the show cause notice, final assessment order, demand notice, and penalty notices. The petitioner's counsel filed a memo seeking permission to withdraw the writ petition because the petitioner had preferred an appeal before the Income Tax Appellate Tribunal (ITAT). The petitioner also requested the High Court to condone the delay in filing the appeal before the ITAT. The revenue, through its counsel, did not present any arguments on the merits of the case as the petitioner sought to withdraw the petition.

Which sections of the Income-tax Act were involved?

Section 153C,Section 153A,Section 144C(13),Section 156,Section 274,Section 271AA(1),Section 270A,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. 7251 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 CONSTITUTION INDIA PRAYING TO QUASHING SHOW CAUSE NOTICE DATED

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA

29.12.2021 ISSUED UNDER SECTION 153C READ WITH SECTION 153A OF THE INCOME- TAX ACT, 1961, FOR THE A.Y 2019-20 IN DIN ITBA/AST/S/153C/2021- 22/1038225835(1) ENCLOSED AS ANNEXURE-A TO THIS PETITION.

B) QUASHING FINAL ASSESSMENT ORDER DATED 31.01.2026 PASSED UNDER SECTION SECTIONS 153C R.W.S 144C(13) OF ACT FOR AY 2019-20 IN DIN ITBA/AST/M/153C/2025-26/1085393236(1) ENCLOSED AS ANNEXURE-M TO THIS PETITION. C) QUASHING THE DEMAND NOTICE DT 26.12.2025 ISSUED UNDER SECTION

ACT IN DIN ITBA/AST/M/153C/2025-26/1085393236(1) ENCLOSED AS ANNEXURE - N TO THIS PETITION WHICH IS ARISING OUT OF THE IMPUGNED ASSESSMENT AND INVALID JURISDICTION. D) QUASHING THE PENALTY NOTICE DATED 31.01.2026 PASSED SECTION 274 R.W.S 271AA(1) OF THE ACT, IN DIN AND ORDER NO. ITBA / PNL / S / 271AA(1) / 2025-26 /1085401633(1) ENCLOSED AS ANNEXURE - P TO THIS PETITION. E) QUASHING THE PENALTY NOTICE DATED 31.01.2026 PASSED UNDER SECTION 274 R.W.S 270A OF THE ACT, IN DIN AND ORDER NO. ITBA/PNL/S/270A/2025- 26/1085401482(1) ENCLOSED AS ANNEXURE-Q TO THIS PETITION. F) DIRECTION RESTRAINING THE RESPONDENTS, THEIR OFFICERS, SERVANTS AND AGENTS FROM TAKING ANY COERCIVE STEPS FOR RECOVERY PURSUANT TO IMPUGNED

ASSESSMENT AND DEMAND, PENDING DISPOSAL OF THE PRESENT WRIT PETITION. G) PASS SUCH OTHER AND FURTHER ORDERS AS THIS HON'BLE COURT MAY DEEM FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTERESTS OF JUSTICE & EQUITY.

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 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.: 0

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