YAMUNA DEVENDIRAN vs. THE ASSESSMENT UNIT

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WP/9017/2026HC KarnatakaKAHC01020349202608 April 2026Bench: S SUNIL DUTT YADAV3 pages
AI SummaryRemanded

What did the High Court hold?

The tribunal held that granting less than seven days to respond to a show-cause notice violates the SOP and principles of natural justice. Consequently, the assessment order and consequential proceedings were set aside.

What were the facts?

The petitioner received a show-cause notice with a response deadline of less than seven days, violating the prescribed Standard Operating Procedure (SOP). This insufficient time to reply prejudiced the petitioner's rights and violated principles of natural justice.

What were the issues?

Whether the assessment order is vitiated due to non-compliance with the minimum time limit for responding to a show-cause notice as per SOP, thereby violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2026:KHC:19479 WP No. 9017 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. 9017 OF 2026 (T-IT) BETWEEN: 1. YAMUNA DEVENDIRAN W/O SRI I. DEVANDIRAN AGE ABOUT 73 YEARS NO.3367/O, 13TH MAIN ROAD HAL 2ND STAGE, BENGALURU - 560 008 … PETITIONER (BY SRI. A. SHANKAR, SENIOR ADVOCATE FOR SRI MADHUSUDHAN U A.,ADVOCATE) AND: 1. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWARLAL NEHRU STADIUM, DELHI - 110 003 2. THE INCOME TAX OFFICER, WARD, 2(2)(3), BANGALORE, BMTC BUILDING, 80 FT. ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 … RESPONDENTS (BY SRI. DILIP M., ADVOCATE) Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2026:KHC:19479 WP No. 9017 of 2026

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ASSESSMENT ORDER DATED 24.02.2026 PASSED UNDER SECTION 143(3) R.W.S. 144B OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2024-25 BY THE RESPONDENT NO.1 BEARING DIN NO. ITBA/AST/S/143(3)/2025-26/1086503755(1) HEREIN MARKED AS ANNEXURE - A1 AND ETC.

THIS PETITION COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER The petitioner has sought for setting aside of the Assessment Order passed under Section 143 (3) of the Income Tax Act, 1961, passed with respect to Assessment Year 2024-25 at Annexure-A1.

2.

It is the case of the petitioner that show-cause notice dated 23.12.2025 had granted time till 29.12.2025, which time granted is less than seven days.

3.

It is further submitted that in terms of SOP applicable with respect to such proceedings as N.1.3, the

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HC-KAR NC: 2026:KHC:19479 WP No. 9017 of 2026 time for response to show-cause notice ought to be seven days from the date of issue of show-cause notice.

4.

In light of admitted facts of notice giving time less than seven days, it is clear that there is violation of time limit granted, which would also amount to prejudicing the rights of the petitioner as well as violation of principles of natural justice. 5. As sufficient time is not granted to make out reply and in light of the same proceedings have culminated in the order of dismissal, the assessment order at Annexure- A1 and consequential proceedings at Annexure-A2 to A4 are set aside. The matter is remitted for fresh consideration to the stage of reply to the show-cause notice at Annexure-L.

All other contentions are kept open. SD/- (S SUNIL DUTT YADAV) JUDGE NP

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