- 1 - HC-KAR NC: 2025:KHC:48702-DB WA No. 918 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE D K SINGH AND THE HON'BLE MS. JUSTICE TARA VITASTA GANJU WRIT APPEAL NO. 918 OF 2024 (T-IT) BETWEEN: 1. M/S ANAND SWEETS AND SAVOURIES REP. BY ITS PARTNER SRI ANKEET DADU SON OF SRI ANAND DAYAL DADU AGED ABOUT 37 YEARS, NUMBER 8, SANGEETHA COMPLEX COMMERCIAL STREET, BENGALURU-560 001 PAN:AAIFA8522F …APPELLANT (BY SRI. A SHANKAR, SENIOR COUNSEL FOR SRI. MADHUSUDHAN U A., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4) ROOM NO. 306, III FLOOR, C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001. …RESPONDENTS Digitally signed by VASANTHA KUMARY B K Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:48702-DB WA No. 918 of 2024 THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE ORDER DATED 19/04/2024 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.6503/2018 AND CONSEQUENTLY GRANT THE RELIEF PRAYED FOR IN THE WRIT PETITION AND ETC., THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE D K SINGH and HON'BLE MS. JUSTICE TARA VITASTA GANJU ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE D K SINGH) The present writ appeal is filed impugning the order dated 19.04.2024 passed by the learned Single Judge in W.P.No.6503/2018. 2. This order is on one issue i.e., if the full name of an assessee is not disclosed in the search warrant, whether the search would become invalid. 3. The learned Single Judge having considered the submissions and the provision of law has decided this issue in negative against the petitioner. We do not want to entertain this appeal at this stage and we dismiss the same. However, if - 3 - HC-KAR NC: 2025:KHC:48702-DB WA No. 918 of 2024 the final judgment goes against the petitioner, he may take this point at the time of appeal. 4. All contentions of the parties are left open. Sd/- (D K SINGH) JUDGE Sd/- (TARA VITASTA GANJU) JUDGE RKA List No.: 1 Sl No.: 1