- 1 - HC-KAR NC: 2025:KHC:54479 WP No. 17403 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 17403 OF 2025 (T-IT) BETWEEN: LATHA MARIYAPPA REDDY, D/O MARIYAPPA REDDY, AGED ABOUT 53 YEARS, R/AT NO. 6, 5TH CROSS, 1ST MAIN, A BLOCK VINAYAKA NAGAR, BENGALURU – 560 017. PAN NO. AFVPR2126N. …PETITIONER (BY SRI. BALRAM R. RAO, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), BMTC BUILDING, KORAMANGALA, BENGALURU – 560 095. 2. OFFICE OF THE PRINCIPAL, COMMISSIONER OF INCOME TAX - 2 BMTC BUILDING, 80 FEET ROAD, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET AISE THE IMPUGNED ORDER PASSED UNDER SECTION 264 OF THE ACT DTD. 31.01.2025 IN DIN AND ORDER NO. ITBA/REV/FREV7/2024-25/1072770621 (1) (ANNX-H) PASSED BY THE Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54479 WP No. 17403 of 2025 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2011-12 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 In this petition, petitioner seeks for the following reliefs:- “i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner’s case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under section 264 of the Act dated 31.01.2025 in DIN & Order No:ITBA/REV/F/REV7/2024- 25/1072770621(1) (Annexure – H) passed by the 2nd Respondent for the Assessment Year 2011-12, and, ii. A Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under section 264 of the Act dated 31.01.2025 in DIN & Order No: ITBA/REV/F/REV7/2024- 25/1072770621(1) (Annexure – H) passed by the 2nd Respondent for the Assessment Year 2011-12,and, - 3 - HC-KAR NC: 2025:KHC:54479 WP No. 17403 of 2025 iii. A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent impugned order passed under section 264 of the Act dated 31.01.2025 in DIN & Order No.: ITBA/REV/F/ REV7/2024-25/1072770621(1) (Annexure – H) passed by the 2nd Respondent for the Assessment Year 2011-12, and iv. Grant the interim relief in terms of prayer (ii) above, and v. Issue such other order, writ or direction as this Hon’ble Court deems fit; and vi. Direct the Respondents to pay the costs of this Writ Petition.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that on 18.08.2023, the petitioner filed a revision application under Section 264 of the Income Tax Act, 1961 (for short “the I.T. Act”), which was rejected by the respondents vide impugned order at Annexure- - 4 - HC-KAR NC: 2025:KHC:54479 WP No. 17403 of 2025 H and as such, the petitioner is before this Court by way of the present petition. 4. It is submitted by the learned counsel for the petitioner that though he submitted replies to the aforesaid notices, despite which the respondent has passed the impugned order rejecting the revision petition filed by the petitioner and as such, I deem it just and appropriate to set aside the impugned order and remit the matter back to the concerned respondent for reconsideration afresh, in accordance with law. 5. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 6. As rightly contended by the learned counsel for the petitioner and on perusal of the material on record will indicate that the petitioner has submitted replies to the aforesaid notices, despite which the respondent has passed the impugned order rejecting the revision petition filed by the petitioner and as such, I deem it just and appropriate to set aside the impugned order and remit the - 5 - HC-KAR NC: 2025:KHC:54479 WP No. 17403 of 2025 matter back to the concerned respondent for reconsideration afresh, in accordance with law. 7. In the result, I pass the following: ORDER (i) The petition is allowed. (ii) The impugned order at Annexure-H dated 31.01.2025 passed by respondent No.2 is hereby set aside. (iii) The matter is remitted back to respondent No.2 for reconsideration of the matter afresh, in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit additional documents, pleadings etc., before respondent No.2, who shall consider the same and proceed further, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 34