M/S PROPTIMES CONSULTANCY SERVICES PRIVATE LIMITED vs. INCOME TAX OFFICER

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WP/26426/2026HC KarnatakaKAHC01057213202625 August 2026Bench: B M SHYAM PRASAD5 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Karnataka allowed the petition in part. The Court found merit in the petitioner's contention that the notices and order were sent to an incorrect email address, which prejudiced the petitioner's right to respond. The Court acknowledged that the respondent's counsel could not deny this fact and that the petitioner's correct email ID was on record. Consequently, the Court quashed the notice dated 23.10.2025 under Section 144 (Annexure-A1), the order dated 17.02.2026 under Section 144 r.w.s 144B (Annexure-A2), the show cause notice dated 17.02.2026 under Section 274 r.w.s 270A (Annexure-A3), and the show cause notice dated 17.02.2026 under Section 274 r.w.s 271AAC(1) (Annexure-A4). The Court granted liberty to the petitioner to respond to the initial show cause notice dated 24.06.2025 (Annexure-A) as enabled by the authorities consequent to this order. The principle established is that procedural irregularities, such as sending notices to incorrect addresses, can lead to the quashing of subsequent proceedings, with liberty granted to rectify the procedural lapse.

What were the facts?

The petitioner, M/s Proptimes Consultancy Services Private Limited, filed a writ petition before the High Court of Karnataka challenging several notices and an order issued by the Income Tax Officer, Ward-1, Kolar. The assessment year in question is 2023-24. The petitioner's primary grievance was that the show cause notice dated 24.06.2025 and subsequent proceedings were sent to an incorrect email ID, 'kumar.sproptime@gmail.com', which does not belong to the petitioner. The petitioner's correct email ID, as per their credentials, is 'compliance@proptimes.org'. The respondent's counsel could not controvert this fact.

What were the issues?

1. Whether the notices and order issued by the respondent under the Income Tax Act, 1961, are liable to be quashed on the ground that they were sent to an incorrect email address, thereby violating the principles of natural justice, specifically concerning Section 143(2), Section 144, Section 144B, Section 270A, and Section 271AAC(1)? Assessee's Contention: The petitioner argued that the show cause notice dated 24.06.2025 and subsequent proceedings were sent to an email ID ('kumar.sproptime@gmail.com') that does not belong to them, thus vitiating the entire process. Revenue's Contention: The revenue's counsel could not controvert the petitioner's submission regarding the incorrect email address and acknowledged that the petitioner's correct email ID is 'compliance@proptimes.org'.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 144,Section 144B,Section 270A,Section 271AAC(1),Section 274

AI-generated summary — verify with the full judgment below

HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 26426 OF 2026 (T-IT)

BETWEEN:

M/S PROPTIMES CONSULTANCY SERVICES PRIVATE LIMITED A PRIVATE LIMITED COMPANY REGISTERED UNDER COMPANIES ACT, 2013 REPRESENTED BY MANAGING DIRECTOR, KUMAR SRIRAMA S/O SRIRAMA, AGED ABOUT 32 YEARS NO-105, 1ST MAIN, 1ST CROSS, WATER TANK ROAD, KOLARAMMA BADAVANE, KOLAR-563101.

…PETITIONER

(BY SRI. SUBRAHMANYA BHAT., ADVOCATE)

AND:

INCOME TAX OFFICER, WARD - 1 NO.411, GURUKRUPA, DOMELIGHT CIRCLE, NEW EXTENSION, KOLAR- 573201

…RESPONDENT (BY SRI.E.I. SANMATHI., ADVOCATE)

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE ISSUED BY THE RESPONDENT UNDER SECTION 143(2) OF THE INCOME TAX ACT, 1961 DATED 24.06.2025 BEARING NO. ITBA/AST/S/143(2)/2025- 26/1077587489(1) FOR ASSESSMENT YEAR 2023-24 HEREIN MARKED AS ANNEXURE -A; II) QUASHING THE SHOW CAUSE NOTICE ISSUED UNDER SECTION 144 OF THE ACT, DATED 23.10.2025 BEARING NO. ITBA/AST/F/144(SCN)(F)/20-25-26/1081957213(1) ASSESSMENT YEAR 2023-24 HEREIN MARKED AS ANNEXURE FOR A1; III) QUASHING THE ORDER PASSED UNDER SECTION 144 R.W.S 144B OF THE ACT, DATED 17.02.2026 BEARING NO ITBA/AST/S/144/2025-26/1086094434(1) FOR ASSESSMENT YEAR 2023-24 HEREIN MARKED AS ANNEXURE -A2; IV) QUASHING THE SHOW CAUSE NOTICE ISSUED UNDER SECTION 274 R.W.S 270A OF THE ACT DATED 17.02.2026 BEARING NO ITBA/PNL/S/270A/2025-26/1086096422(1) FOR ASSESSMENT YEAR 2023-24 HEREIN MARKED AS ANNEXURE A3; V) QUASHING THE SHOW CAUSE NOTICE ISSUED UNDER SECTION 274 R.W.S 271AAC (1) OF THE ACT DATED 17.02.2026 BEARING NO. ITBA/PNL/S/271AAC(1)/2025- 26/1086096423(1) FOR ASSESSMENT YEAR 2023-24 HEREIN MARKED AS ANNEXURE -A4.

HC-KAR 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 petitioner has called in question the following notices/order, and the petitioner's grievance is with the show cause notice and the other notices/ order being sent to another email-ID.

Sl. No.

Notices/ Orders

Date Provisions of Income Tax Act, 1961

Annexures 1 Show Cause Notice 24.06.2025 143 (2) A 2 Notice 23.10.2025 144 A1 3 Order 17.02.2026 144 r/w 144B A2 4 Show Cause Notice 17.02.2026 274 r/w. 270 A A3 5 Show Cause Notice 17.02.2026 274 r/w. 271AAC (1) A4

Sri Subramanya Bhat, the learned counsel for the petitioner, submits that the show cause notice dated 24.06.2025 and the subsequent proceedings are sent HC-KAR to kumar.sproptime@gmail.com, but this email-ID does not relate to the petitioner.

Sri E. I. Sanmathi, a learned standing counsel who is called upon to accept notice for the respondents, cannot controvert that the show cause notice is addressed to such email ID and that it does not belong to the petitioner and this is also seen from the petitioner's credentials which captures the petitioner’s email ID as compliance@proptimes.org. The interference must be on this limited ground to restore the proceedings with opportunity to the petitioner to respond to the show cause notice dated 24.06.2025 leaving open all questions to be considered. Hence the following: ORDER The petition is allowed in-part, and the following order/notices are quashed with liberty to the petitioner to respond to the HC-KAR show cause notice dated 24.06.2025 [Annexure-A] as enabled by the authorities consequent to this order.

Sl. No. Notices/ Orders Date Provisions of Income Tax Act, 1961 Annexures 1 Notice 23.10.2025 144 A1 2 Order 17.02.2026 144 r/w 144B A2 3 Show Cause Notice 17.02.2026 274 r/w. 270 A A3 4 Show Cause Notice 17.02.2026 274 r/w. 271AAC (1) A4

Sd/- (B M SHYAM PRASAD) JUDGE

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