- 1 - NC: 2025:KHC:18232 WP NO.14086 OF 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF MAY, 2025 BEFORE THE HON'BLE MR JUSTICE M.G.S. KAMAL WRIT PETITION NO. 14086 OF 2025 (T-IT) BETWEEN: MR. YOUSUFF SHARIFF S/O LATE DASTHAGIR SHARIFF AGED ABOUT 57 YEARS, NO.13/1 AND 22/1, KAVERIAPPA LAYOUT, MILLER TANK BUND ROAD, BENGALURU - 500 001. …PETITIONER (BY SRI. T.P. MUTHANNA, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. 2. CHIEF COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET- ASIDE THE DEMAND NOTICE AND ASSESSMENT ORDER DATED 28.03.2025 ISSUED BY THE RESPONDENT NO.1 VIDE ANNEXURE-B; AND ETC. Digitally signed by SUMA B N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:18232 WP NO.14086 OF 2025 THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL ORAL ORDER In this writ petition, the petitioner is challenging the Demand Notice and Assessment Order dated 28.03.2025 (Annexure-B) issued by the respondent No.1. 2. In view of there being an alternative and efficacious remedy available to the petitioner under Chapter-XX of the Income Tax Act, 1961 to challenge the impugned Demand Notice and Assessment Order, counsel for the petitioner seeks liberty to avail the said remedy. 3. Accordingly, reserving liberty to the petitioner to avail such remedy as may be available under law, writ petition is disposed of. SD/- (M.G.S. KAMAL) JUDGE ARK List No.: 1 Sl No.: 154