ULLAL KOJABBA MONU vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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WP/7435/2026HC KarnatakaKAHC01016397202628 July 2026Bench: B M SHYAM PRASAD4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the petitioner had filed a memo seeking to withdraw the writ petition because an appeal had been preferred before the Income Tax Appellate Tribunal (ITAT) under Section 253 of the Act. The petitioner also requested that the delay in filing the appeal before the ITAT be condoned. The High Court, however, held 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 not deciding on the merits of the challenges raised in the petition, but directing the petitioner to pursue their remedy before the appellate tribunal.

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 2020-21. The petition also challenged the final assessment order dated December 22, 2025, passed under Section 153C read with Section 144C(13), the demand notice dated December 22, 2025, under Section 156, and penalty notices dated December 22, 2025, under Section 274 read with Section 270A and Section 271AA(1). The petitioner sought to quash these notices and orders and sought a direction restraining coercive recovery steps.

What were the issues?

1. Whether the High Court should entertain a writ petition challenging assessment and penalty proceedings under Sections 153C, 153A, 144C, 156, 270A, and 271AA of the Income Tax Act, 1961, when an alternative remedy of appeal is available. Assessee's Contention: The petitioner sought to quash the impugned notices and orders, implying a challenge to the jurisdiction and validity of the proceedings. The petitioner later filed a memo stating they have preferred an appeal under Section 253 of the Act before the Income Tax Appellate Tribunal (ITAT) and requested condonation of delay in filing the appeal. Revenue's Contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 153C,Section 153A,Section 144C,Section 156,Section 274,Section 270A,Section 271AA,Section 253

AI-generated summary — verify with the full judgment below

HC-KAR 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. 7435 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 TOA. ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR 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-ACT, TAX 1961, FOR THE A.Y 2020-21 IN DIN- ITBA/AST/S/153C/2021-22/1038225841(1) ENCLOSED AS ANNEXURE-A TO THIS PETITION. B) QUASHING THE FINAL ASSESSMENT ORDER DATED 22.12.2025 PASSED UNDER SECTION SECTIONS 153C R.W.S 144C)13) OF THE ACT FOR AY 2020-21 IN DIN ITBA/AST/S/153C/2025-26/1083957075(1) ENCLOSED AS ANNEXURE-N TO THIS PETITION. C) QUASHING THE DEMAND NOTICE DT-22.12.2025 ISSUED UNDER SECTION 156 OF THE ACT IN DIN- ITBA/AST/S/156/2025-26/1083957238(1) ENCLOSED AS ANNEXURE-P TO THIS PETITION WHICH IS ARISING OUT OF THE IMPUGNED ASSESSMENT AND INVALID JURISDICTION. D) QUASHING THE PENALTY NOTICE DATED 22.12.2025 PASSED SECTION 274 R.W.S 270A OF THE ACT, IN DIN AND ORDER ENCLOSED AS NO. ITBA / PNL / S / 270A / 2025-26 /1083957310(1) ANNEXURE-Q 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 /1084157415 (1) ENCLOSED AS ANNEXURE- R TO THIS PETITION.

F) DIRECTION RESTRAINING THE RESPONDENTS, THEIR OFFICERS, SERVANTS AND HC-KAR 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 HON'BLE 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. "

HC-KAR 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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