Sulaiman Jamal V. The National Faceless Assessment Centre and The Assistant Commissioner of Income Tax Circle-1(1)(1)

WP/19344/2021

AI Insights

The case involves Sulaiman Jamal, the petitioner, challenging various orders and notices issued by the National Faceless Assessment Centre and the Assistant Commissioner of Income Tax, Bengaluru. The petitioner sought to quash the assessment order, computation sheet, demand notice, and penalty notice all dated 21.09.2021 for the assessment year 2018-19. The primary legal contention was the violation of the Standard Operating Procedure, as the show-cause notice required a response in less than the stipulated seven days. The court referenced a similar case, P A Educational Trust Vs. Assessment Unit, to support its decision to quash the notices and remit the matter for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 821571 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 01-12-2025
• Assessment Year: misc
• Other Referred Cases: P A Educational Trust Vs. Assessment Unit, Income Tax Department & Another in W.P.No.12669 of 2025 (T-IT)
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: SHANKAR LAVA
• Keywords: Assessment Order; Income Tax; Show cause notice; Standard Operating procedure; Writ of Certiorari
• Section: 143(3); 274; 270A; 144B; 271AAC(1); 156

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:50113 WP No. 19344 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19344 OF 2021 (T-IT) BETWEEN: SULAIMAN JAMAL SON OF ABDULLA JAMAL, AGED ABOUT 76 YEARS, NO.17B, WHITEFIELD ROAD, SADARAMANGALA INDUSTRIAL AREA, BENGALURU- 560 048 …PETITIONER (BY SRI. SHANKAR, SR.COUNSEL FOR SRI. M.LAVA, ADVOCATE) AND: 1. THE NATIONAL FACELESS ASSESSMENT CENTRE REP. BY ADDL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME AX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWARLAL NEHRU STADIUM, DELHI- 110 003. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU- 560 095. …RESPONDENTS (BY SRI. M.DILIP AND RAVIRAJ.Y.N., ADVOCATE) Printed from counselvise.com Digitally signed by SHARADAVANI B Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:50113 WP No. 19344 of 2021 THIS W.P. FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER PASSED BY THE R-1 UNDER SECTION 143(3) READ WITH SECTION 144B OF THE INCOME TAX ACT 1961 DATED 21.09.2021 FOR THE ASSESSMENT YEAR 2018-19 HEREIN MARKED AS ANNEXURE-A1., AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed by the Respondent No.1 under Section 143(3) read with Section 144B of the Income-Tax Act, 1961 dated 21.09.2021 for the assessment year 2018- 19 herein marked as Annexure-A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet passed by the Respondent No.1 dated 21.09.2021 in respect of the assessment year 2018-19 herein marked as Annexure-A2. Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:50113 WP No. 19344 of 2021 iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under Section 156 of the Act by the Respondent No.1 dated 21.09.2021 in respect of the assessment year 2018-19herein marked as Annexure- A3. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under Section 274 read with Section 271AAC(1) of the Act by the Respondent No.1 dated 21.09.2021 in respect of the assessment year 2018-19 herein marked as Annexure-A4. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice issued under Section 274 read with Section 270A of the Act by the Respondent No.1 dated 21.09.2021 in respect of the assessment year 2018-19 herein marked as Annexure-A5. vi) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. 2. Heard Sri.A.Shankar, learned Senior Counsel appearing for the petitioner and Sri.M.Dilip, learned counsel appearing for the respondents. Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:50113 WP No. 19344 of 2021 3. A perusal of the material on record will indicate that pursuant to various notices issued by the first respondent commencing from notice dated 21.06.2021 issued under Section 143(2) of the Income-tax Act, 1961, the first respondent issued show-cause notice dated 21.06.2021 along with a draft assessment order to the petitioner calling upon the petitioner to submit a reply on or before 23.06.2021, which is less than the stipulated period of seven days as per the Standard Operating Procedure. Under identical circumstances, in the case of P A EDUCATIONAL TRUST Vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT & ANOTHER in W.P.No.12669 of 2025 (T-IT) disposed of on 29.04.2025, this Court has held as under: \"6. In the instant case, a perusal of the show cause notice would indicate that the same was issued at 03.35.58 pm on 15.01.2025 calling upon the petitioner to submit its reply on or before 01.02 pm on 21.01.2025, which is less than 07 days from the date of issuance of a show cause notice and the same being violative of standard operative procedure as held by the Co-ordinate Bench of this Court in the aforesaid case, I am of the considered opinion that the impugned assessment order and further notices deserve to be Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:50113 WP No. 19344 of 2021 set aside and the matter be remitted back to the concerned respondent for reconsideration afresh from the stage of issuing show cause notice in accordance with law\". 4. In the instant case, the impugned show-cause notice directing the petitioner to file a reply on or before 23.06.2021 is clearly less than seven days and consequently, I am of the considered opinion that the impugned show-cause notice deserves to be quashed and the matter is remitted back to the first respondent for reconsideration from the stage of submitting reply to the show-cause notice, leaving open all contentions. 7. In the result, pass the following: ORDER i) Writ Petition is allowed. (ii) The impugned orders/notices at Annexures – A1, A2, A3, A4 and A5 passed/issued by respondents are hereby quashed. Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:50113 WP No. 19344 of 2021 (iii) Matter is remitted back to the stage of petitioner submitting reply to the show- cause notice dated 21.06.2021 and all other notices and to proceed further, in accordance with law. (iv) All contentions urged by the petitioner are kept open and no opinion is expressed on the same and liberty is reserved in favour of the petitioner to urge all contentions before the Assessing Officer. Sd/- (S.R.KRISHNA KUMAR) JUDGE DH List No.: 2 Sl No.: 57 Printed from counselvise.com "