MR.AJMAL PASHA vs. INCOME TAX OFFICER

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WP/20348/2026HC KarnatakaKAHC01045192202608 July 2026Author: B M SHYAM PRASAD7 pages
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What did the High Court hold?

The High Court allowed the petition in part. The Court acknowledged the petitioner's reasons for non-participation, specifically his relocation and lack of computer literacy, which led to him not receiving the notices. Consequently, the Court quashed the ex-parte Assessment Order dated 25.11.2025 (Annexure-A Series), the order dated 17.06.2026 (Annexure-B Series), the order dated 12.06.2026 (Annexure-C Series), and the order dated 12.06.2026 (Annexure-D Series), along with their respective computation sheets and demand notices. The petitioner was granted liberty to file a response to the Show Cause Notice dated 13.11.2025, as and when enabled on the Portal. The principle is that due process requires proper service of notices, and if a party genuinely did not receive them due to circumstances beyond their control, the proceedings can be set aside to allow for a proper hearing.

What were the facts?

The petitioner, Mr. Ajmal Pasha, filed a writ petition before the High Court of Karnataka challenging an ex-parte Assessment Order dated 25.11.2021 for Assessment Year 2017-18, along with related computation sheets and demand notices. The assessment was completed due to the petitioner's non-participation in the proceedings. The petitioner claimed he had relocated from Bengaluru to Krishnagiri and therefore had not received any of the notices issued by the Income Tax Department. He also stated he was not computer literate and unaware of notices uploaded on the portal. The Revenue was represented by its counsel. The Court considered the petitioner's reasons for non-participation.

What were the issues?

1. Whether the ex-parte Assessment Order dated 25.11.2021, along with the computation sheet and demand notice, passed by the 2nd Respondent, is liable to be quashed? (Question of law and fact, concerning principles of natural justice and proper service of notice under the Income Tax Act, 1961). 2. Whether the order under Section 271AAC(1), computation sheet, and demand notice dated 12.06.2026, issued by the 2nd Respondent, are liable to be quashed? (Question of law and fact, concerning penalty proceedings following an assessment). 3. Whether the order under Section 272A(1)(d), computation sheet, and demand notice dated 12.06.2026, issued by the 2nd Respondent, are liable to be quashed? (Question of law and fact, concerning penalties for failure to comply with notices). 4. Whether the order under Section 270A, computation sheet, and demand notice dated 17.06.2026, issued by the 2nd Respondent, are liable to be quashed? (Question of law and fact, concerning penalty for under-reporting of income). Assessee's Contention: The petitioner argued that he had relocated and thus not received any notices, including those sent via speed post, and was unaware of portal communications due to a lack of computer literacy. Revenue's Contention: The Revenue's counsel was heard on the question of interference with the ex-parte order and demand notices.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 144B,Section 271AAC(1),Section 272A(1)(d),Section 270A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 20348 OF 2026 (T-IT)

BETWEEN:

MR. AJMAL PASHA SON OF MR. S. MUSTAFA AGED ABOUT 35 YEARS, RESIDING AT NO. 92, 92A, 928, CHENNAI MAIN ROAD, SHANTI THEATRE COMPLEX, KRISHNAGIRI 635 001 …PETITIONER (BY SMT. ADITHI S., ADVOCATE)

AND:

1.

INCOME TAX OFFICER BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU 560 095

2.

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, JAWARHARLAL NEHRU STADIUM, DELHI 110 003.

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA

3.

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, JAWARHARLAL NEHRU STADIUM, DELHI 110 003

…RESPONDENTS

(BY SRI. M. DILIP, ADVOCATE ALONG WITH SRI. VINAYAK S PANDIT, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO I. ISSUE A WRIT OR ORDER IN THE NATURE CERTIORARI, QUASHING (i) EX-PARTE ASSESSMENT ORDER DATED 25.11.2025 BEARING DIN NO. ITBA/AST/S/144/2025- 26/1082974892(1), (ANNEXURE-A) (ii) COMPUTATION 25.11.2025 ITBA/AST/S/88/2025-26/1082974960(1) (ANNEXURE- A1) AND (iii) NOTICE OF DEMAND DATED 25.11.2025 ITBA/AST/S/156/2025- 26/1082974961(1) (ANNEXURE-A2) PASSED AND ISSUED BY THE 2ND RESPONDENT. II. ISSUE A WRIT OR ORDER IN THE NATURE CERTIORARI, QUASHING THE ORDER UNDER SECTION 271AAC (1) IT ACT ITBA/PNL/F/271AAC(1)/2026-27/1089678393(1) (ANNEXURE-C), (ii) COMPUTATION ITBA/PNL/S/271AAC(1)/2025-26/1082975026(1)

(ANNEXURE-C1) AND (iii) NOTICE OF DEMAND DATED 12.06.2026 BEARING DIN NO. ITBA/PNL/S/156/2026- 27/1089677261(1) (ANNEXURE-C2) ISSUED BY THE 2ND RESPONDENT. III. ISSUE A WRIT OR ORDER IN THE NATURE OF CERTIORARI, QUASHING THE ORDER UNDER SECTION 272A(1) (d)OF IT ACT 12.06.2026 BEARING NO. ITBA/PNL/F/272A(1)(d)/2026- 27/1089678380(1) (ANNEXURE -D), (ii) COMPUTATION ITBA/PNL/S/272A(1)(d) /2026-27/1082949173(1) (ANNEXURE-D1) AND (iii) NOTICE OF DEMAND DATED 12.06.2026 BEARING DIN NO. ITBA/PNL/S/156/2026- 27/1089677550(1) (ANNEXURE-D2) ISSUED BY THE 2ND RESPONDENT. IV. ISSUE A WRIT OR ORDER IN THE NATURE OF CERTIORARI, QUASHING THE ORDER UNDER SECTION 270A OF IT ACT DATED 17.06.2026 ITBA/PNL/F/270A/2026- 27/1089819235(1) (ANNEXURE-B), (ii) COMPUTATION 17.06.2026 ITBA/PNL/S/270A/2025-26/1082975025(1) (ANNEXURE-B2) AND (iii) NOTICE OF DEMAND DATED 17.06.2026 BEARING DIN NO. ITBA/PNL/S/156/2026- 27/1089819197(1) (ANNEXURE-B2) ISSUED BY THE 2ND RESPONDENT.

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's grievance is with an ex parte Assessment Order under Section 144 read with Section 250 and 144B of the Income Tax Act, 1961 [for short, the Act’]. This order is dated 25.11.2021 [Annexure-A], and the impugned Assessment Order is for the Assessment Year 2017-18. The assessment proceeding is completed recording the petitioner's non-participation in the proceedings. These details are as follows. Type of notice/ communi cation Date notice/ communicat ion Date compliance given Response assessee received/ not Date of respon se if receive d Resp onse type (Full/ part/ adjou rnme nt) Remar ks if any u/s. 12.06.2025 26.06.2025

Reminde r letter 10.07.2025 5 days

Centrali zed communi cation from NFAC 31.07.2025 Letter sent to assess ee vide speed post bookin g numbe r JD097

42692 01N u/s 04.09.2025 11.09.2025

Show cause u/s 144 12.09.2025 17.09.2025

u/s. 10.10.2025 17.10.2025

Final Show cause 13.11.2025 20.11.2025

Ms. Adithi S, the learned counsel for the petitioner, submits that the petitioner's address as mentioned by the Authorities is in Bengaluru but over a period of time, the petitioner has relocated to Krishnagiri, and as such, the petitioner has not any notices, including Communication dated 31.07.2025 that is supposed to have been addressed to the petitioner and sent by speed post. The learned counsel also states that the petitioner is not a computer literate and as such is

not aware of the notices posted and uploaded on the Portal.

Mr. M. Dilip, the learned Standing counsel for respondents who accepts for respondents, is heard on the question of interference with the ex parte order and demand notices. This Court, in the light of the reasons offered by the petitioner for non-participation, is of the opinion that for a complete adjudication, the petition must be allowed-in-part quashing the Assessment Order and other proceedings but with opportunity to the petitioner to file a response to the final Show Cause Notice dated 13.11.2025. Hence, the following: ORDER

The petition is allowed in-part quashing [i] ex-parte Assessment Order/Computation Sheet/Demand Notice dated 25.11.2025 [Annexure - A Series], [ii] Sheet/Demand

Notice dated 17.06.2026 [Annexure - B Series] [iii] Sheet/Demand Notice dated 12.06.2026 [Annexure - C Series], and [iv] Sheet/Demand Notice dated 12.06.2026 [Annexure - D Series] reserving liberty to the petitioner to file response to the Show Cause Notice dated 13.11.2025 as and when enabled in the Portal.

Sd/- (B M SHYAM PRASAD) JUDGE

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