2026 (9) TMI 1329

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....NATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 2-9-2026<br>Writ Petition No. 18431 of 2026 (T - IT) - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Janak Purohit, Advocate For; Sri. Sandeep Huilgol, Advocate For the Respondents : Sri. M. Thirumalesh, Advocate A/W; Sri. Nirmal Mathew, Advocate ORAL ORDER: The petitioner has call....

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....4 E Computation Sheet &nbsp; 24.07.2024 E1 Demand Notice 156 24.07.2024 E2 Notice 226(3) 14.11.2025 F 2. The petitioner's case is that he was not served with any of the notices, including the notice under 148A(1) of the Income Tax Act, 1961 [for short, 'the IT Act']. Mr. Janak Purohit, the learned counsel for the petitioner, submits that ....

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....iding abroad, and the present petition is filed through an authorized representative [his father]. 3. On merits, Mr. Janak Purohit submits that the petitioner has purchased an immovable property in the year 2012 and sold it in the year 2016 under a loss which is part of the Income Tax Returns, and the petitioner can justify return. Mr. M. Thirumalesh, the learned Senior Standing counsel, and Mr....

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....ner must have another opportunity leaving open all questions to be considered. In the light of the afore, the following. ORDER The petition is allowed-in-part and the following are quashed with liberty to the petitioner to file response to the notice dated 25.02.2023 under Section 148A(b) of the IT Act with the Income Tax Office, Ward 5(3)(4), Bengaluru [the second respondent] by 05.10....