[Cites 5, Cited by 0]
Karnataka High Court
N And U Property Management Services Llp vs Principal Commissioner Of Income Tax on 15 April, 2026
Author: S.Sunil Dutt Yadav
Bench: S.Sunil Dutt Yadav
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NC: 2026:KHC:20313
WP No. 6201 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 15TH DAY OF APRIL, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 6201 OF 2026 (T-IT)
BETWEEN:
N AND U PROPERTY MANAGEMENT SERVICES LLP,
A FIRM INCORPORATED UNDER LIMITED
LIABILITY PARTNERSHIP ACT, 2008,
HAVING THEIR REGISTERED OFFICE AT
M07, NO. 92, MEZZANINE FLOORS,
GT WORLD MALL, MAGADI ROAD,
NEXT TO PRASANNA THEATRE, KARNATAKA,
BENGALURU - 560023,
THROUGH ITS AUTHORIZED SIGNATORY,
MR. NEIL ANTINUS.
...PETITIONER
(BY SRI. DECLYN GERARD GOMES, ADVOCATE)
Digitally
signed by AND:
MAMATHA R
Location: 1.
HIGH PRINCIPAL COMMISSIONER OF INCOME TAX,
COURT OF 5TH FLOOR, BMTC COMPLEX,
KARNATAKA
6TH BLOCK, 80 FEET ROAD,
KORAMANGALA, BENGALURU 560 095,
2. THE ASSESSING OFFICER,
WARD 3 (1)(1), BMTC BUILDING,
80 FEET ROAD, 6TH BLOCK,
NEAR KHB GAMES VILLAGE, KORAMANGALA,
BENGALURU 560 095.
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3. INCOME TAX OFFICER,
WARD 5 (1) (1), BMTC BUILDING,
80 FEETROAD, 6TH BLOCK, NEAR KHB
GAMES VILLAGE, KORAMANGALA,
BENGALURU-560095.
4. THE ASSESSMENT UNIT,
NATIONAL FACELESS ASSESSMENT CENTRE,
INCOME TAX DEPARTMENT, 2ND FLOOR,
JAWAHARLAL NEHRU STADIUM,
NEW DELHI - 110003.
...RESPONDENTS
(BY SRI. E.I. SANMATHI, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET
ASIDE ORDER DATED 23/03/2023 ISSUED BY RESPONDENT
NO.2 UNDER CLAUSE (D) OF SECTION 148A OF THE INCOME-
TAX ACT, 1961 BEARING DIN ITBA/AST/F/148A/2022-
23/1051188836(1) IS HEREWITH PRODUCED AS ANNEXURE-A;
NOTICE BEARING DIN ITBA/AST/S/156/2023-
24/1060319596(1) OF DEMAND UNDER SECTION 156 OF THE
INCOME-TAX ACT, 1961 DATED 31/01/2024 ISSUED BY
RESPONDENT NO.4 IS HEREWITH PRODUCED AS ANNEXURE-
B; ASSESSMENT ORDER BEARING DIN ITBA/AST/S/147/2023-
24/1060319562(1) DATED 31/01/2024 ISSUED BY
RESPONDENT NO.4 IS HEREWITH PRODUCED AS ANNEXURE-
C; NOTICE OF DEMAND BEARING DIN ITBA/PNL/S/156/2024-
25/1065958913(1) UNDER SECTION 156 OF THE INCOME-TAX
ACT, 1961 DATED 19/06/2024 ISSUED BY RESPONDENT NO.4
IS HEREWITH PRODUCED AS ANNEXURE-D; ORDER UNDER
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SECTION 272A(1)(D) OF THE INCOME TAX ACT, 1961 BEARING
DIN ITBA/PNL/F/272A(1)(D)/2024-25/1065959005(1) DATED
19/06/2024 ISSUED BY RESPONDENT NO.4 IS HEREWITH
PRODUCED AS ANNEXURE-E; NOTICE OF DEMAND UNDER
SECTION 156 OF THE INCOME-TAX ACT, 1961 BEARING DIN
ITBA/PNL S/156/2024-25/1066036829(1) DATED 25/06/2024
ISSUED BY RESPONDENT NO.4 IS HEREWITH PRODUCED AS
ANNEXURE-F; NOTICE OF DEMAND UNDER SECTION 156 OF
THE INCOME-TAX ACT, 1961 BEARING DIN
ITBA/PNL/S/156/2024-25/1066560823(1) DATED 09/07/2024
ISSUED BY RESPONDENT NO.4 IS HEREWITH PRODUCED AS
ANNEXURE-G; ORDER UNDER SECTION 271B OF THE INCOME
TAX ACT, 1961 BEARING DIN ITBA/PNL/F/271B/2024-
25/1066037113(1) DATED 25/06/2024 ISSUED BY
RESPONDENT NO.4 IS HEREWITH PRODUCED AS ANNEXURE-
H; ORDER UNDER SECTION 270A OF THE INCOME TAX ACT,
1961 BEARING DIN ITBA/PNL/F/270A/2024-25/1066560880(1)
DATED 09/07/2024 ISSUED BY RESPONDENT NO.4 IS
HEREWITH PRODUCED AS ANNEXURE-J AND RECOVERY
NOTICE DATED 05/02/2026 BEARING DIN
ITBA/RCV/F/17/2025-26/1085626275(1) IS HEREWITH
PRODUCED AS ANNEXURE - K 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
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ORAL ORDER
Learned counsel, Sri. E.I. Sanmathi accepts notice for
the respondents.
2. The petitioner has challenged the order passed
under Section 148A(d) of the Income Tax Act, 1961 (for
short, 'the Act') as well as the subsequent proceedings
including passing of assessment order.
3. Learned counsel for the petitioner submits that
non-participation in the proceedings has led to passing of
order under Section 148A(d) and subsequent proceedings
culminating in passing of assessment order. It is further
submitted that non-response of the petitioner was in light
of communication being made to the auditor which was
not communicated to the petitioner. It is submitted that as
admittedly proceedings have culminated in exparte orders
passed and the petitioner did not file return of income in
response to notice issued under Section 148, matter may
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be remitted back to the stage of reply to notice under
Section 148A(b) and all impugned orders be set aside.
4. Learned counsel, Sri. E.I. Sanmathi appearing
for the respondents would point out that petitioner has not
responded to the notices and is responsible for the lapse.
5. Perused the order passed under Section
148A(d) of the Act. It is noticed that the petitioner had not
responded to the show-cause notice issued under Section
148A(b). It is further noticed that the assessee was a non-
filer and had not filed return of income for the relevant
period. The petitioner though called upon to make a reply
and take stand regarding payments made to contractors
during the relevant period, having failed to make out any
reply, the order under Section 148A(d) was passed.
6. Considering the financial implications of an
order being passed without the benefit of any explanation
of the petitioner with respect to payments made to
contractors detailed in Section 148A(b) notice and also
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noticing that the subsequent orders are also exparte
proceedings, it would be appropriate to remit the matter
to the stage of reply to 148A(b) notice. Accordingly, the
orders at Annexures-A to K are set aside. Matter is
remitted to the stage of reply to notice issued under
Section 148A(b) of the Act. Petitioner to appear before
respondent No.2 without further notice on 18.05.2026. All
contentions on merits are kept open.
7. I.A.No.1/2026 is allowed and the petitioner is
dispensed with production of certified copy of annexures
mentioned therein, in light of the submission that the
copies produced are downloaded from the portal.
Accordingly, petition is disposed of.
SD/-
(S SUNIL DUTT YADAV)
JUDGE
MCR
