- 1 - HC-KAR NC: 2025:KHC:47598 WP No. 25164 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 25164 OF 2022 (T-IT) BETWEEN: SRI PARSAM MOHAN MURTHY (DECEASED) REPRESENTED BY HIS LEGAL REPRESENTATIVE SRI. SHARAVAN M PARSAM SON OF LATE SRI. PARASAM MOHAN MURTHY AGED ABOUT 29 YEARS R/AT NO. 94/6, MODEL HOUSE STREET BEHIND PAL VISTA CONVENTION HALL BASAVANAGUDI, BANGALORE- 560 103 …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 1(4), 3RD FLOOR, C.R. BUILDING, QUEEN'S ROAD, BANGALORE- 560 001 2. THE INCOME TAX OFFICER WARD 5(2)(3), BMTC BUIDLING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU- 560 095 …RESPONDENTS (BY SRI. Y.V. RAVI RAJ AND SRI. M.DILIP, ADVOCATES) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47598 WP No. 25164 of 2022 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ASSESSMENT ORDER DATED 21.04.2021 BEARING DIN ITBA/AST/M/153C/2021-22/1032565496(1) PASSED BY THE R1 UNDER SECTION 153C R/W SECTIONS 144 AND 153D OF THE INCOME ACT 1961, FOR THE ASSESSMENT YEAR 2017- 18, ANNEXURE- A1., AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner has filed a memo dated 18.11.2025 stating that the petition is rendered infructuous. The memo so filed reads as under: "MEMO FOR DISPOSAL OF THE WRIT PETITION AS HAVING BECOME INFRUCTUOUS The Advocate for the Petitioner submits that the above writ petition was filed challenging the impugned Assessment Order dated 21.04.2021 passed by the Respondent No.1 under section 153C r/w Sections 144 and 153D of the Income-Tax Act, 1961, wherein the Respondent No.1 has erroneously invoked the provisions of Section 153C in the absence of incriminating material pertaining to the Petitioner and without recording of a satisfaction note. It is submitted that an appeal was also filed before the Commissioner of Income Tax (Appeals) challenging the same Impugned Assessment Order and, vide order dated 20.11.2024 the CIT (Appeals) has allowed the appeal by setting aside the - 3 - HC-KAR NC: 2025:KHC:47598 WP No. 25164 of 2022 Impugned Assessment Order and remanding the matter for fresh adjudication. Hence, since the Impugned Assessment Order has been set aside by the CIT (Appeals), the above writ petition has become infructuous. In view of the above, it is most humbly prayed that this Hon'ble Court be pleased to take this memo on record and pass orders disposing off this writ petition as having become infructuous while keeping all contentions open in the remanded proceedings before the Assessing Officer as directed by the CIT (Appeals), in the interests of justice and equity." 2. The said memo is placed on record. 3. In view of the said memo, the petition is disposed as having become infructuous. Sd/- (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 37 CT:PS