Mrs. Tejal Milan Parikh V. The Deputy Commissioner of Income Tax Central Circle and The Additional Commissioner of Income Tax Central Range

WP/28034/2025

AI Insights

The case involves Mrs. Tejal Milan Parikh, the widow of late Mr. Milan Parikh, who filed a writ petition under Article 226 of the Constitution of India against the Deputy Commissioner of Income Tax and the Additional Commissioner of Income Tax. The petition sought to quash the Assessment Order and Demand Notice for the Assessment Year 2018-2019, which were issued ex-parte after the death of her husband. The petitioner argued that she was unable to respond to the proceedings due to bona fide reasons, leading to the ex-parte orders. The court, referencing a similar case involving the same petitioner for a different assessment year, decided to set aside the orders and remit the matter for further proceedings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840688 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 17-02-2026
• Assessment Year: misc
• Other Referred Cases: W.P.No.28412/2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: KIRAN RON
• Keywords: Assessment Order; Demand notice; Ex-parte orders; Ex-parte orders; Legal representative; Show cause notice
• Section: 142(1)

Judgement Text

" - 1 - HC-KAR NC: 2026:KHC:9697 WP No. 28034 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 28034 OF 2025 (T-IT) BETWEEN: 1. MRS. TEJAL MILAN PARIKH AGE ABOUT 46 YEARS WIFE OF LATE MR MILAN PARIKH R/AT NO.603, 6TH FLOOR RENAISSANCE PARK-2, 1ST MAIN ROAD 2ND STAGE SUBRAMANYANAGAR RAJAJINAGAR BENGALURU - 560 055 … PETITIONER (BY SRI. KIRAN V RON., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SHRADHA BUILDING SARAF COLONY, KHANAPUT ROAD TILAKWADI, BELAGAVI KARNATAKA - 590 001 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE, PANAJI GOA - 403 001 … RESPONDENTS (BY SRI. Y.V. RAVIRAJ., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE IMPUGNED ASSESSMENT ORDER BEARING DIN AND ORDER Printed from counselvise.com Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:9697 WP No. 28034 of 2025 NO. ITBA/AST/S/144/2024-25/1071584163(1) DATED 26.12. 2024 FOR THE ASSESSMENT YEAR 218-19 ALONG WITH THE CONSEQUENT DEMAND NOTICE ISSUED BY THE R-1 AT ANNEXURE-A 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 sought for setting aside of the Assessment Order at Annexure-'A' dated 26.12.2024 for the Assessment Year 2018-2019 as also the Demand Notice dated 26.12.2024. The petitioner has also sought for setting aside of the show cause notices at Annexure-'B' dated 03.06.2025 for the same Assessment Year, i.e. 2018-2019. 2. It is the case of the petitioner that the husband of the petitioner passed away on 08.05.2021 and ex-parte orders were passed. Thereafter, the petitioner has approached this Court, whereby the matter was remanded to the stage of notice under Section 142(1) of the Income Tax Act, 1961. It is further submitted that the Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:9697 WP No. 28034 of 2025 Assessment Orders were passed and the petitioner was treated as legal representative of Mr. Milan Parikh. 3. The petitioner submits that insofar as the order of adjudication at Annexure-'A', the orders passed were ex-parte. It is further submitted that the petitioner could not make out a reply to the proceedings to the show cause notice due to bona fide reasons, which have culminated in passing of ex-parte orders. It is prayed that the Court may take a lenient view in the matter and remit the matter to the stage of post Section 142(1) notice proceedings. 4. Taking note of the order dated 28.10.2025 passed in W.P.No.28412/2025 insofar as the same petitioner though for different Assessment Year, it would be appropriate in the present matter as well to set aside the Assessment Order at Annexure-'A' dated 26.12.2024 and the consequential proceedings for penalty at Annexure-'B' dated 03.06.2025 and other consequential proceedings and remit the matter to the stage of post Printed from counselvise.com - 4 - HC-KAR NC: 2026:KHC:9697 WP No. 28034 of 2025 Section 142(1) notice proceedings. All contentions of petitioner are kept open. However, the petitioner to take part in the proceedings without seeking unnecessary adjournments. Accordingly, the petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE VGR Printed from counselvise.com "