Dr Prabhakar Kore Credit Souharda ... vs Income Tax Officer
2026 Latest Caselaw 2784 Kant

Karnataka High Court

Dr Prabhakar Kore Credit Souharda ... vs Income Tax Officer on 27 March, 2026

                                                   -1-
                                                               NC: 2026:KHC-D:4855
                                                            WP No. 105405 of 2022


                       HC-KAR



                       IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
                             DATED THIS THE 27TH DAY OF MARCH, 2026
                                             BEFORE
                                THE HON'BLE MS. JUSTICE JYOTI M
                           WRIT PETITION NO. 105405 OF 2022 (T-IT)
                      BETWEEN:

                      DR. PRABHAKAR KORE CREDIT
                      SOUHARDA SAHAKARI NIYAMIT,
                      NA NA, ANKALI CHIKKODI,
                      BELAGAVI-591213,
                      REP. BY ITS GENERAL MANAGER,
                      SRI. DEVAPPA (DEVENDRA) KAROSHI.
                                                                       ...PETITIONER
                      (BY SRI.M.V.SHESHACHALA, SR.COUNSEL FOR
                       SRI. GANGADHAR.J.M. AND SRI.KUSHAL.N.KAMBLE, ADVOCATES)

                      AND:

                      1.   INCOME TAX OFFICER,
                           WARD-1, NIPPANI,
                           NEMCHAND NIDWAS,
                           OPP. SYNDICATE BANK,
                           ASHOK NAGAR,
                           NIPPANI-591237.

Digitally signed by
                      2.   PRINCIPAL COMMISSIONER OF INCOME TAX,
PREMCHANDRA
MR
Location: HIGH
                           HUBLI, C.R. BUILDING,
COURT OF
KARNATAKA                  NAVANAGAR,
                           HUBBALLI-580025.
                                                                      ...RESPONDENTS
                      (BY SRI.M.THIRUMALESH AND
                       SMT. ROOPA ANAVEKAR, ADVOCATES)

                             THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
                      OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS.


                             THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN
                      'B' GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:
                                -2-
                                            NC: 2026:KHC-D:4855
                                         WP No. 105405 of 2022


HC-KAR



                           ORAL ORDER

Sri.M.V.Sheshachala., Senior counsel on behalf of

Sri.Gangadhar.J.M., for the petitioner and Sri.M.Thirumalesh.,

counsel for the respondents have appeared in person.

2. The petition is filed seeking following reliefs:

a. Issue a Writ of certiorari to quash the order u/s.263 of IT Act dated 31.03.2022 bearing No.ITBA/REV/F/REV5/2021- 2022/1042271465(1) passed by second respondent Annexure-F2 for Assessment year 2017-18. b. Issue such other Writ or direction as this Hon'ble Court deem fit to grant in the facts and circumstances of the present case.

3. Heard the counsel for the respective parties. Perused

the material on record with due care.

4. The petitioner has approached this Court challenging

the revision order dated 31.03.2022 passed by the second

respondent under Section 263 of the Income Tax Act, 1961,

produced at Annexure-F2.

5. The petitioner contends that a show cause notice

dated 28.03.2022 was issued calling upon the petitioner to

explain as to why the assessment order should not be revised

NC: 2026:KHC-D:4855

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under Section 263 of the Act. The said notice was communicated

through email, and the petitioner submitted a reply on

29.03.2022. Thereafter, the impugned revision order came to be

passed on 31.03.2022.

The petitioner contends that the time granted was

extremely short and insufficient to submit a detailed and effective

reply. It is therefore urged that the impugned order be set aside

and an opportunity be granted to file a comprehensive reply. The

said oral submission is taken on record.

6. Upon consideration of the material on record, it is not

in dispute that the show cause notice was issued on 28.03.2022,

the reply was submitted on 29.03.2022, and the impugned order

was passed on 31.03.2022. Thus, the entire exercise has been

completed within a span of four days.

In the considered opinion of this Court, such a short

duration does not afford a reasonable and adequate opportunity

to the petitioner to submit a detailed reply, particularly in

proceedings under Section 263 of the Act, which entail serious

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civil consequences. The principles of natural justice require that

sufficient opportunity be granted.

7. Accordingly, this Court deems it appropriate, in the

interest of justice, to permit the petitioner to file an additional

reply to the show cause notice dated 28.03.2022. Upon receipt of

such a reply, the respondent-authority shall consider the same,

afford an opportunity of hearing to the petitioner, and thereafter

pass appropriate orders in accordance with law.

                                 ORDER


      i.    The writ petition is allowed.

      ii.   A writ of certiorari is issued.

iii. The order dated 31.03.2022 passed by the

second respondent under Section 263 of the

Income Tax Act, 1961, vide Annexure-F2, is

hereby quashed.

iv. The petitioner is permitted to file an additional

reply to the show cause notice dated 28.03.2022

within such time as may be prescribed by the

respondent.

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v. Upon receipt of the same, the respondents shall

consider the reply, provide an opportunity of

hearing, and pass fresh orders in accordance with

law.

vi. No order as to cost

Sd/-

(JYOTI M) JUDGE MRP LIST NO.: 1 SL NO.: 57