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HC-KAR NC: 2026:KHC:19267 WP No. 8536 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 8536 OF 2026 (T-IT) BETWEEN: RAVI KUMAR JONNA S/O SRI JONNA VENKATESHWARA, AGED ABOUT 47 YEARS, NO.15/5, PRAKRUTHI LAYOUT, KOGILU VILLAGE KOGILU, BENGALURU NORTH, BENGALURU-560064. …PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2) BENGALURU, THE JURISDICTIONAL ASSESSING OFFICER UNDER INCOME TAX ACT, 1961, CR BUILDING, QUEENS ROAD, SHIVAJI NAGAR, BENGALURU-560001. 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 2(1)(2), BENGALURU, AN AUTHORITY OF THE INCOME TAX ACT, 1961, KARNATAKA AND Digitally signed by MAMATHA R Location: HIGH COURT OF KARNATAKA
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HC-KAR NC: 2026:KHC:19267 WP No. 8536 of 2026 GOA REGION, CR BUILDING, QUEENS ROAD, BENGALURU - 560001. …RESPONDENTS (BY SRI. DILIP, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED ASSESSMENT ORDER UNDER SECTION 144 R.W.S. 250 OF THE INCOME TAX ACT, 1961 DATED 23/01/2026 ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2010-11 WHICH BEARS THE DIN VIZ., ITBA/AST/M/143(3)/2025- 26/1085139811(1) AND ENCLOSED AS ANNEXURE-E1 AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
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HC-KAR NC: 2026:KHC:19267 WP No. 8536 of 2026 ORAL ORDER [ Learned counsel, Sri. Dilip accepts notice for the respondents. 2. The petitioner has sought for setting aside of the order passed under Section 144 read with Section 250 of the Income Tax Act, 1961 at Annexure-E1. 3. Learned counsel for the petitioner submits that the only ground that is being made out is that the order was passed in violation of principles of natural justice and that another opportunity be granted to the petitioner to make out the petitioner's stand. It is submitted that the order passed is an ex-parte order as the petitioner has failed to make out reply to the show-cause notice, insofar as the grounds made out of unexplained expenditure being added to the total income of the assessee. 4. Learned counsel for the petitioner submits that in light of illness of the petitioner as is evidenced from the
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HC-KAR NC: 2026:KHC:19267 WP No. 8536 of 2026 medical certificate dated 03.08.2025 at Annexure-D, petitioner was not in a position to make a reply and accordingly, it is submitted that lapse of the petitioner in making a reply may be condoned and the proceedings be reopened to enable the petitioner to take his stand on merits. 5. Learned counsel, Sri. Dilip appearing for the revenue would submit that sufficient opportunity has been granted and the medical certificate relates only to a particular period, while during the earlier period as well, opportunities were granted that the petitioner has not availed. 6. Taking note of the show-cause notice relating to proposed addition upon not accepting the explanation for the unexplained expenditure and noticing that a reply by the petitioner on such aspect would be essential for a proper adjudication, the lapse of the petitioner requires to be condoned and matter remitted for reconsideration.
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HC-KAR NC: 2026:KHC:19267 WP No. 8536 of 2026 7. Accordingly, the assessment order at Annexure-E1 is set aside and matter is remitted to the stage of reply to the show-cause notice dated 15.12.2025. Petitioner to appear before the jurisdictional Assessing Officer without further notice on 11.05.2026. 8. Petitioner to pay a cost of Rs.10,000/- to the Karnataka Advocates Clerks Benevolent Trust, High Court Building, Bengaluru. Accordingly, petition is disposed of. SD/- (S SUNIL DUTT YADAV) JUDGE MCR