- 1 - HC-KAR NC: 2025:KHC:40332 WP No. 27472 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27472 OF 2025 (T-IT) BETWEEN: PRAKASH KUMAR MANJUNATH PAN AXZPP7765M S/O MANJUNATH, AGED ABOUT 45 YEARS R/A 478, TAGORE S UDAYA NGR DOORAVANI NAGAR PO BEHIND TIN FACTORY BANGALORE - 560 016. KARNATAKA, INDIA …PETITIONER (BY SRI. BHARATHRAJ J., ADVOCATE) AND: 1. NATIONAL FACELESS ASSESSMENT CENTRE DELHI, BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORMANGALA BANGALORE - 560 095. REPRESENTED BY ITS PRINCIPAL COMMISSIONER OF INCOME TAX-4 2. SHAMBHU KESHARI MINISTRY OF FINANCE INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD 4(1)(1), BANGALORE - 560 095 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO QUASH THE ISSUE LETTER Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40332 WP No. 27472 of 2025 DIN & LETTER NO.ITBA/RCV/F/17/2025-26/1080089732(1) DATED 28.08.2025 ISSUED BY THE RESPONDENT NO.2 ANNEXURE-A AND THE GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTER DELHI AND THE GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTER DELHI ISSUED NOTICE BEARING NO.DIN: INSIGHT/VER/02/1336(6)/2024-25 TO THE PETITIONER UNDER SECTION 133(6) OF INCOME TAX ACT 1961 ANNEXURE-B. 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: (i) Issue a writ, order or direction in the nature of certiorari quashing the issue letter DIN & Letter No.ITBA/RCV/F/17/2025-26/1080089732(1) dated 28.08.2025 issued by the Respondent 2 Annexure-A and the Government of India Ministry of Finance Income tax Department National Faceless Assessment Center Delhi and The Government of India Ministry of Finance Income tax Department National Faceless Assessment Center Delhi issued notice bearing No. DIN: INSIGHT/VER/02/133(6)/2024-25 to the petitioner under section 133(6) of Income Tax Act 1961 Annexure-B. (ii) Issue any other writ order or direction, which this Hon'ble Court may deem fit and proper under the facts and circumstances of the present case; (iii) Grant costs and interest; and - 3 - HC-KAR NC: 2025:KHC:40332 WP No. 27472 of 2025 (iv) Grant such further and other reliefs as the nature and circumstances of the case may require. 2. Learned counsel for the respondents - Revenue has filed a memo enclosing a copy of the Assessment order dated 14.01.2025 and Penalty order dated 25.07.2025 and submits that the petition has rendered infructuous. 3. Learned counsel for the petitioner submits that the petition may be disposed of reserving liberty in favour of the petitioner to challenge the aforesaid orders in accordance with law. 4. In view of the aforesaid facts and circumstances and the submissions made by both sides, petition stands disposed of reserving liberty in favour of the petitioner to take recourse to such remedies as available in law, including challenging the aforesaid orders dated 14.01.2025 and 25.07.2025. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl. List No.: 2 Sl No.: 35