KONDALAHALLI CHANNABASAPPA NAGARAJA v. THE INCOME TAX OFFICER CENTRAL CIRCLE
WP/33013/2024 · 2025-10-09
S R Krishna Kumar
body2025
DailyLaw.ai
[ 2025 DAILYLAW 75880 (KAR) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 75880 (KAR) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
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HC-KAR NC: 2025:KHC:39752 WP No. 33013 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33013 OF 2024 (T-IT) BETWEEN:
1.
KONDALAHALLI CHANNABASAPPA NAGARAJA SON OF CHANNABASAPPA K.
AGED ABOUT 56 YEARS SARASWATHI NILAYA NO.5,6,7 KINGS STREET, OLD TOWN VEERABHADRESHWARA TEMPLE CHALLAKERE CHITRADURGA - 577 522 …PETITIONER (BY SRI. RAVI SHANKAR S.V., ADVOCATE) AND:
1.
THE INCOME TAX OFFICER CENTRAL CIRCLE C.R. BULIDNG, NAVANGAR HUBBALLI - 580 025
2.
THE PRINCIPAL COMMISISONER OF INCOMETAX (CENTRAL) CENTRAL REVENUE BULIDNG QUEENS ROAD BENGALURU - 560 001
3.
NATIONAL FACELESS ASSESMENT CENTRE/ INCOME TAX OFFICER INCOME TAX DEPARTMENT Digitally signed by SHARADAVANI B Location: High Court of Karnataka
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HC-KAR NC: 2025:KHC:39752 WP No. 33013 of 2024 MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR, E RAMP JAWAHARLAL NEHRU STADIUM DELHI - 110 003 …RESPONDENTS
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) DIRECT IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE UNSIGNED SANCTION DATED 29.03.2024 ACCORDED UNDER SECTION 151 OF THE ACT FOR THE ASSESSMENT YEAR 2020- 21 BY THE RESPONDENT NO. 2 BEARING DIN AND NOTICE NO.
ITBA/AST/S/118/2023-24/1063645031(1) HEREIN MARKED AS ANNEXURE - A 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 appearing for the petitioner has filed a memo seeking leave of the Court to withdraw the petition.
2. The memo reads as under:
"1. It is submitted that the present Writ Petition was instituted under Articles 226 and 227 of the
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HC-KAR NC: 2025:KHC:39752 WP No. 33013 of 2024 Constitution of India before this Hon'ble Court on 16.11.2024, inter alia challenging the notice dated 29.03.2024 Issued under section 148 of the Income Tax Act, 1961 by the Respondent No. 1.
2. Subsequently, It was observed that the appropriate territorial Jurisdiction to challenge the notice issued by the Respondent No. 1, e., Income Tax Officer, Central Circle, Hubli, would lie before the Hon'ble Dharwad Bench of this Hon'ble Court.
3. Accordingly, a Writ Petition bearing WP No. 100943/2025 was preferred before Hon'ble Dharwad Bench on 29.01.2025, challenging the above-mentioned notice. Thereafter, the sald Writ Petition was posted for hearing on 11.02.2025 and an Interim stay to the ongoing reassessment proceedings was granted. A copy of the interim
order dated 11.02.2025 is enclosed and marked as Annexure - A.
4. Wherefore, in view of the above submissions, it is humbly prayed that this Hon'ble Court may be pleased to permit withdrawal of the above Writ Petition in the interests of equity and justice."
3. Accordingly, the petition is dismissed as withdrawn.
Sd/- (S.R.KRISHNA KUMAR) JUDGE YKL CT-SG List No.: 2 Sl No.: 73