Mr. Joseph John Louis V. Assessment Unit Income Tax Department

WP/5761/2026

AI Insights

In this writ petition, the petitioner, Mr. Joseph John Louis, challenged the validity of the assessment order, computation sheet, and demand notice issued by the Income Tax Department for the assessment year 2024-25. The petitioner argued that the time provided to respond to the final show-cause notice was insufficient, violating the SOP which stipulates a minimum of 7 days for such responses. The court considered the procedural lapses and the principles of natural justice, leading to the decision to set aside the contested documents and remand the case for further proceedings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842481 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 27-02-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: AVINASH U
• Keywords: Assessment Order; Income Tax; Natural Justice; Show cause notice; Standard Operating procedure
• Section: 144; 142(1); 144B; 226; 227

Judgement Text

" - 1 - HC-KAR NC: 2026:KHC:12165 WP No. 5761 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 5761 OF 2026 (T-IT) BETWEEN: MR. JOSEPH JOHN LOUIS SON 0F SRI. JOSEPH, AGED ABOUT 54 YEARS, RESIDING AT NO.99, 2ND MAIN ROAD, DEFENCE COLONY, INDIRANAGAR, BANGALORE - 560 038, KARNATAKA, INDIA. …PETITIONER (BY SRI. AVINASH MALLYA U., ADVOCATE) AND: ASSESSMENT UNIT INCOME TAX DEPARTMENT, REP. BY ADDL./JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003, INDIA. …RESPONDENT (BY SRI. Y.V. RAVIRAJ, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER PASSED BY THE RESPONDENT NO.1 Printed from counselvise.com Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12165 WP No. 5761 of 2026 UNDER SECTION 144 READ WITH SECTION 144B OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS \"THE ACT\") DATED 31.12.2025 FOR THE IMPUGNED ASSESSMENT YEAR 2024-25 BEARING DIN AND NOTICE NO.ITBA/AST/S/144/2025-26/1084252760(1) IS ENCLOSED AND MARKED AS ANNEXURE - A1 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 ORAL ORDER The petitioner has called in question the validity of the assessment order at Annexure-A1, computation sheet at Annexure-A2 and demand notice at Annexure-A3. 2. It is the case of the petitioner that the final show-cause notice came to be issued on 10.12.2025, providing time for response until 15.12.2025 at 15.53 hours. It submitted that in light of insufficient time, petitioner was not able to take appropriate stand. 3. It is further submitted that insofar as the time to be granted for response to a show-cause notice relating Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:12165 WP No. 5761 of 2026 to assessment proceedings, the Standard Operating Procedure (SOP) applicable at clause N.1.3 provides that response time for show-cause notice ought to be 7 days. 4. In light of the time being granted less than 7 days, it could be observed that the lack of sufficient time being afforded is to be construed as violation of principles of natural justice, apart from the stipulation of time to be granted under the applicable SOP. 5. It is further submitted that in fact when notice under Section 142(1) of the Income Tax Act, 1961 (for short 'the Act') was issued on 05.12.2025 with fixing date of compliance as 08.12.2025, petitioner had sought for an adjournment which however appears not to have been taken note of. 6. Accordingly, the assessment order at Annexure- A1, computation sheet at Annexure-A2 and consequential demand notice at Annexure-A3 are set aside. Matter is Printed from counselvise.com - 4 - HC-KAR NC: 2026:KHC:12165 WP No. 5761 of 2026 remitted to the stage of reply to notice issued under Section 142(1) of the Act. Accordingly, petition is disposed of. SD/- (S SUNIL DUTT YADAV) JUDGE MCR Printed from counselvise.com "