2026 (7) TMI 1987

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.... And Principal Commissioner Of Income Tax, Hubli And National Faceless Assessment Centre (Nfac), Assessment Unit A Unit, Delhi And Income Tax Officer Ward 1, Bidar And Income Tax Officer Ward 1, Hubbali<br>Income Tax<br>2026 (7) TMI 1987 - KARNATAKA HIGH COURT - NC: 2026:KHC - K:5438<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 17-7-2026<br>Writ Petition No. 203861 of 20....

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.... replies to the aforesaid notices. Even though the petitioner submitted replies, respondent No.1 without providing any opportunity to the petitioners, proceeded further and passed the impugned exparte orders under Section 148A(d) of the I.T. Act, followed by notices under Section 148 of the I.T. Act and subsequent notices under Section 142(1) of the I.T. Act, followed by show-cause notices and rec....

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.... the same has resulted in erroneous conclusions and since the impugned orders and notices are without jurisdiction and authority of law and the same are contrary to the provisions of the I.T. Act, the petitioners seek quashing of the impugned orders under Section 148A(d) and all subsequent proceedings, including notices, etc., in the present petition. 5. Per contra, learned counsel for the resp....

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....c., and remit the matter back to the concerned respondent for reconsideration afresh to the stage of Section 148A(b) notices and to proceed further in accordance with law. 7. In the result, I pass the following: ORDER i) The petition is allowed. ii) The impugned notices/orders at AnnexuresC1, C2, C4, C5, C6, C7, C8, D, D2, D3, D5, D6, D7, D8, D9, D10, D11, D12, D13 and D14 ....