Ankit Agarwal v. Assessment Unit

e -e1e-eeeee e e NC:(2026:KHC:20192 WP(No.(11125(of(2026 IN(THE(HIGH(COURT(OF(KARNATAKA(AT(BENGALURU( THDATED(THIS(THE(9 (DAY(OF(APRIL,(2026( BEFORE( THE(HON'BLE(MR.(JUSTICE(S(SUNIL(DUTT(YADAV( WRIT(PETITION(NO.(11125(OF(2026((T-IT) BETWEEN:(

1., ANKIT,AGARWAL, S/O.,AJAY,KUMAR,AGARWAL,,, AGED,ABOUT,43,YEARS,,, H-1402,MANTRI,ESPANA,,, KARIYAMMANA,AGRAHARA,ROAD,, BELLANDUR,,BENGALURU,-,560,103, …,PETITIONER, (BY,SRI.,A.,SHANKAR,,SENIOR,ADVOCATE,FOR,, ,,,,,,SRI,MADHUSUDHAN,U,A.,,ADVOCATE), AND:Digitally signedtiby VIDYA0G0R Location: 1., ASSESSMENT,UNIT, HIGH INCOME,TAX,DEPARTMENT,,,COURT0OF KARNATAKA NATIONAL,FACELESS,ASSESSMENT,CENTRE,, MINISTRY,OF,FINANCE,,, NDROOM,NO.401,,2 ,FLOOR,,, E-RAMP,,JAWARLAL,NEHRU,STADIUM,,, DELHI-110,003,

2., THE,DEPUTY/,ASSISTANT,COMMISSIONER,OF, INCOME,TAX,, CIRCLE,-,5(1)(1),,BANGALORE,,, BMTC,BUILDING,,80,FT.,ROAD,,, e -e2e-eeeee e e NC:(2026:KHC:20192 WP(No.(11125(of(2026 TH6 ,BLOCK,,KORAMANGALA,,, BENGALURU,-,560,095, …,RESPONDENTS, (BY,SRI.,THIRUMALESH,M.,,ADVOCATE), , 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,

20.03.2026,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)/2025-26/1087631595(1),,HEREIN,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, sought, for, setting, aside, of, the, Assessment, Order, at, Annexure-'A1', dated, 20.03.2026, passed, under, Section, 143(3), read, with, Section, 144B, of, the, Income, Tax, Act,, 1961, for, the, Assessment, Year,,,,, 2024-25,and,has,also, sought,for, certain, allied, reliefs, as, well., , 2., Sri, A., Shankar,, learned, Senior, Advocate, appearing, for, Sri, Madhusudhan, U.A., for, the, petitioner,

submits that the respondent Authority has passed the Assessment Order and recorded the findings without the petitioner being afforded an opportunity of looking into certain documents relied on by the respondent Authority, while completing the assessment proceedings, including the replies made to the notice issued under Section 133(6) of the Income Tax Act, 1961, though the said reply was subsequently obtained by the petitioner after the assessment proceedings were completed.

¶3It is further submitted that the Assessment Order refers to the aspects that were not part of the show cause notice even otherwise. It is submitted that the respondent Authority has recorded that the assessee has not furnished supporting independent documentary evidence as is referred to at para-4 of the Assessment Order, which has referred to such aspects, were not put to the petitioner of making a response in the show cause.

¶4It is submitted that, if a fresh opportunity is granted to the petitioner, the petitioner would place all other material to dispel doubts in the mind of the Assessing Authority, which would enable the Assessing Authority to come to a correct conclusion.

¶5Accordingly, having perused the show cause notice and the Assessment Order, the assertion of the petitioner requires acceptance. The Assessment Order does refers to the reply of the petitioner to the notice under 133(6) of the Income Tax Act. The Authority has referred to the Reconciliation Statement of the petitioner, however, it is observed that the petitioner had not furnished supporting independent documentary evidence, however, as pointed out by the petitioner, the petitioner was not put on notice for production of such documents referred to at para-4 of the Assessment Order.

¶5Accordingly, the Assessment Order at Annexure-'A1' dated 20.03.2026, Annexures-'A2' to 'A4',

all dated 20.03.2026 are set aside. The matter is remitted to the stage of reply to the show cause notice. The petitioner to appear before the respondent No.2 on

13.05.2026 without waiting for any further notice.

¶6It is open to the petitioner to seek for clarifications as well as it is open for the Department, if they find it necessary to issue necessary Corrigendum to the Show Cause Notice. All other contentions on merits are kept open. Accordingly, the petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE VGR