- 1 - HC-KAR NC: 2025:KHC:42599 WP No. 28188 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28188 OF 2025 (T-IT) BETWEEN: SRI ABBAS MOHAMMED KHAN REPRESENTED BY, HAFEEZ MOHAMMED KHAN (GPA) HOLDER S/O ILLIYAZ MOHAMMED KHAN, R/AT, 35, HAINES ROAD, AGED ABOUT 55 YEARS, FRAZER TOWN, NEAR COLES PARK, BENGALURU NORTH, BANGALORE, FRAZER BANGALORE – 560 005 …PETITIONER (BY SRI. SHEETAL SONI, ADVOCATE) AND: 1. THE COMPETENT AUTHORITY FOR IMA GROUP OF COMPANIES/ REGIONAL COMMISSIONER-(REV) BENGALURU DIVISION, BENGALURU, 2ND FLOOR, BMTC COMPLEX, SHANTHINAGAR, BENGALURU – 560 027. 2. THE DEPUTY DIRECTOR OF INCOME TAX MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU – 560 001. …RESPONDENTS (BY SRI. VEERESH R. BUDIHAL, ADVOCATE FOR R1; SRI. M. DILIP, ADVOCATE FOR R2) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42599 WP No. 28188 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION QUASHING THE NOTICE BEARING NO- ITBA/BNM/F/17/2025-26/1077125841 (1) DATED 17.06.2025 ISSUED BY RESPONDENT NO.2 THE MINISTRY OF FINANCE INCOME TAX DEPARTMENT OFFICE OF THE DEPUTY DIRECTOR INCOME TAX, INVESTIGATION DCIT (BENAMI PROHIBITION) BLR ANNEXURE-C AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “(a) Issue a writ of Certiorari or any other appropriate writ or order or direction quashing the Notice bearing No: ITBA/BNM/F/17/2025-26/1077125841(1) dated: 17.06.2025 issued by Respondent No.2 the Ministry of Finance Income Tax Department Office of the Deputy Director Income Tax, Investigation DCIT (Benami Prohibition) BLR ANNEXURE-C. (b) Issue a writ of Mandamus or any other appropriate writ or order or direction directing the Respondent to grant the Petitioner all the consequential benefits consequent upon quashing the Ministry of Finance Income Tax Department Office of the Deputy Director Income Tax, Investigation DCIT (Benami Prohibition) BLR to meet the ends of justice. (c) Grant the Petitioner that cost of this proceeding, and - 3 - HC-KAR NC: 2025:KHC:42599 WP No. 28188 of 2025 (d) Pass such other order or orders as this Hon’ble Court deems fit in the circumstances of the case, to meet the ends of justice.” 2. Heard learned counsel for the petitioner, learned counsel for respondent No.1 and learned counsel for respondent No.2 and perused the material on record. 3. Learned counsel for the petitioner submits that the petitioner would appear before respondent No.2 on 12.11.2025 and submit reply, documents etc., before respondent No.2, who may be directed to proceed further in accordance with law, without taking any precipitative/coercive steps against the petitioner. 4. Learned counsel for the respondent submits that in the event the petitioner appears before respondent No.2 on 12.11.2025, respondents would consider the reply/documents etc., to be produced by the petitioner and proceed further, in accordance with law. 5. The aforesaid submissions are placed on record. 6. In view of the aforesaid facts and circumstances and the submissions made by both sides, I deem it just and appropriate to dispose of this petition directing the petitioner to appear before - 4 - HC-KAR NC: 2025:KHC:42599 WP No. 28188 of 2025 respondent No.2 on 24.11.2025. If the petitioner appears and produces documents, pleadings etc., respondent No.2 shall consider the same and proceed further, in accordance with law. Till then, respondent No.2 is also directed not to take precipitative/coercive steps against the petitioner nor arrest him. 7. Subject to the aforesaid observations and directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 11