SMT MINNIE SINGH PANDHER vs. ASSESSMENT UNIT

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WP/19977/2026HC KarnatakaKAHC01044025202608 July 2026Bench: B M SHYAM PRASAD5 pages
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What did the High Court hold?

The High Court allowed the petition in part. The Court quashed the Assessment Order, Computation Sheet, Demand Notice, and Penalty Notices dated March 23, 2026 (Annexures A1 to A5). However, the Court granted liberty to the petitioner to file a response to the Show Cause Notice dated March 10, 2026 (Annexure G) as soon as she is enabled to do so. The reasoning for interference was based on the petitioner's assertion of not having received the Show Cause Notice, which prevented her from presenting her case. The Court found an occasion to interfere with the impugned Assessment Order and subsequent notices, restoring the proceedings to allow the petitioner an opportunity to respond to the Show Cause Notice.

What were the facts?

The petitioner, Smt Minnie Singh Pandher, filed a writ petition before the High Court of Karnataka challenging a Show Cause Notice dated March 10, 2026, and subsequent Assessment Order dated March 23, 2026, under Section 143(3) read with Section 144B of the Income Tax Act, 1961. The petitioner also challenged the computation sheet, demand notice, and penalty notices issued for Assessment Year 2024-25. The petitioner contended that she had not received the Show Cause Notice and therefore could not file a response. The respondents are the Assessment Unit and the Income Tax Officer. The High Court heard arguments from both sides on whether to interfere with the assessment order.

What were the issues?

1. Whether the High Court should interfere with the Assessment Order and subsequent notices when the petitioner claims non-receipt of the Show Cause Notice dated March 10, 2026, issued under Section 143(3) read with Section 144B of the Income Tax Act, 1961, thereby preventing her from filing a response. Assessee's Contention: The petitioner argued that she had not received the Show Cause Notice and thus could not file a response to the proposed variations. This lack of opportunity to respond led to the impugned Assessment Order. Revenue's Contention: The revenue, represented by the Standing Counsel, accepted notice and heard arguments. The judgment does not explicitly record the revenue's specific arguments against the petitioner's claim of non-receipt or against interference, but it implies they were heard on the question of interference.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 156,Section 270A,Section 271AAC(1),Section 274

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2026:KHC:34236 WP No. 19977 of 2026

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. 19977 OF 2026 (T-IT) BETWEEN:

SMT MINNIE SINGH PANDHER WIFE OF HARTEJ PAL SINGH, AGED ABOUT 60 YEARS, D1505 VASWANI EXQUISITE, ADJ HOTEL ZURI, ITPL MAIN ROAD, HOODI BO, BANGALORE NORTH, BANGALORE 560048 …PETITIONER (BY SRI. MADHUSUDHAN U A., ADVOCATE FOR SRI. V. CHANDRASEKHAR, ADVOCATE)

AND:

1.

ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003

2.

INCOME TAX OFFICER, WARD 4(2) (1), BANGALORE, BMTC BUILDING, 80 FT. ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560095 …RESPONDENTS (BY SRI. E I SANMATHI, ADVOCATE ALONG WITH SRI. NIRMAL MATHEW, ADVOCATE)

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2026:KHC:34236 WP No. 19977 of 2026

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION, IN A NATURE OF A WRIT OF CERTIORARI, SETTING ASIDE THE SHOW CAUSE NOTICE, DATED 10.03.2026, ISSUED BY THE RESPONDENT NO. 1, BEARING DIN ITBA/AST/F/143(3)(SCN)/2025-26/1087151385(1) HEREIN MARKED AS ANNEXURE-G. ISSUE A WRIT OF CERTIORARI OR DIRECTION, IN A NATURE OF A WRIT OF CERTIORARI, SETTING ASIDE THE ASSESSMENT ORDER UNDER SECTION 143(3) READ WITH SECTION 144B OF THE ACT DATED 23.03.2026 PASSED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2024-25 BEARING DIN AND ORDER NO. ITBA/AST/S/143(3)/2025-26/1087759066(1) HEREIN MARKED AS ANNEXURE-A1. ISSUE A WRIT OF CERTIORARI OR DIRECTION, IN A NATURE OF A WRIT OF CERTIORARI, SETTING ASIDE THE COMPUTATION SHEET DATED 23.03.2026 ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2024-25 BEARING DIN AND DOCUMENT NO. ITBA/AST/S/324/2025-26/1087759107(1) HEREIN MARKED AS ANNEXURE - A2.ISSUE A WRIT OF CERTIORARI OR DIRECTION, IN A NATURE OF A WRIT OF CERTIORARI, SETTING ASIDE THE NOTICE OF DEMAND ISSUED UNDER SECTION 156 OF THE ACT DATED 23.03.2026 BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2024-25 BEARING DIN AND NOTICE NO. ITBA/AST/S/156/2025-26/1087759211(1) HEREIN MARKED AS ANNEXURE - A3. ISSUE A WRIT OF CERTIORARI OR DIRECTION, IN A NATURE OF A WRIT OF CERTIORARI, SETTING ASIDE THE PENALTY NOTICE UNDER SECTION 274 R.W.S 270A OF THE ACT DATED 23.03.2026 BEARING DIN AND NOTICE NO. ITBA/PNL/S/270A/2025-26/1087759346(1) HEREIN MARKED AS ANNEXURE - A4.ISSUE A WRIT OF CERTIORARI OR DIRECTION, IN A NATURE OF A WRIT OF CERTIORARI, SETTING ASIDE THE PENALTY NOTICE UNDER SECTION 274 R.W.S 271AAC(1) OF THE ACT DATED 23.03.2026 BEARING DIN AND NOTICE ITBA/PNL/S/271AAC(1)/2025-26/1087759347(1) HEREIN MARKED AS ANNEXURE - A5.

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HC-KAR NC: 2026:KHC:34236 WP No. 19977 of 2026

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 has called in question the Show Cause Notice dated 10.03.2026 and the Assessment Order dated 23.03.2026 under Section 143(3) read with Section 144B of the Income Tax Act, 1961 while calling in question the subsequent computation sheet and the demand and penalty notices. The impugned Show Cause Notice is produced as Annexure - G and other impugned orders and notices are produced as Annexures - A1 to A5. The question for consideration is should this Court interfere with the Assessment Order and the subsequent notices with opportunity to the petitioner to file a response to the Show Cause Notice dated 10.03.2026.

Mr. Madhusudhan U A, the learned counsel for the petitioner, and Mr. E. I. Sanmathi, a learned Standing counsel who accepts notice for the

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HC-KAR NC: 2026:KHC:34236 WP No. 19977 of 2026

respondents, are heard on this question for the disposal of the petition. The petitioner is issued with the Show Cause Notice for proposed variations on 10.03.2026 stipulating that response must be by 14.03.2026. The petitioner has not responded, and this has resulted in the impugned Assessment Order. The assessment is completed despite observing that the notice is shared on the Portal on 10.03.2026.

The petitioner's case is that it has not received notice and therefore, no response is filed against the proposed variation. The submissions are considered, and this Court opines that there is an occasion for interference with the impugned Assessment Order and the subsequent notices restoring the proceedings with liberty to the petitioner to file a response to the Show Cause Notice dated 10.03.2026. Hence, the following.

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HC-KAR NC: 2026:KHC:34236 WP No. 19977 of 2026

ORDER

The petition is allowed-in-part quashing the Assessment Order/Computation Sheet/Demand Notice/Penalty Notice dated 23.03.2026 [Annexures - A1 to A5] but with liberty to the petitioner, as soon as enabled, to respond to the Show Cause Notice dated 10.03.2026 [Annexure - G].

Sd/- (B M SHYAM PRASAD) JUDGE

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