- 1 - HC-KAR NC: 2025:KHC:25061 WP No. 11935 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 11935 OF 2025 (T-IT) BETWEEN: M/S HOTEL PALIKA, PARTNERSHIP FIRM RC ROAD, HASSAN 573201 PAN: AAFFH3159N REPRESENTED BY, H J GANESH, AGED 51 YEARS, S/O LATE H B JAYAKUMAR, SANTRUPTHI, SALAGAME ROAD, HASSAN-573201. …PETITIONER (BY SRI. RAVI SHANKAR S V., ADV.) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE-3 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE-560095. 2. INCOME TAX OFFICER, WARD-1 AND TPS, HASSAN-573201. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25061 WP No. 11935 of 2025 3. THE CENTRALIZED PROCESSING CENTRE POST BAG NO.2, ELECTRONIC CITY POST OFFICE, BANGALORE - 560500 …RESPONDENTS (BY SRI. M THIRUMALESH,ADVOCATE FOR R1 AND R2, SRI. ARAVIND V CHAVAN, ADVOCATE FOR R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER UNDER SECTION 119(2)(b) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT) DTD. 23.10.2024 PASSED BY THE R-1 IN DIN NO. ITBA/COM/F/17/2024-25/1069872475(1) FOR THE ASSESSMENT YEAR 2022-23 (ANNX-A) AND ETC. THIS PETITION, COMING ON FOR HEARING ON INTERLOCUTORY APPLICATION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Petitioner is before this Court seeking for following reliefs: i. Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the order under Section 119(2)(b) of the Income Tax Act, 1961 (for short 'the Act') dated 23.10.2024 passed by respondent No.1 in DIN No.ITBA/COM/F/17/2024-25/1069872475(1) - 3 - HC-KAR NC: 2025:KHC:25061 WP No. 11935 of 2025 for the assessment year 2022-23 (Annexure- A); ii. Issue a Writ of Mandamus or a direction in the nature of Writ of Mandamus directing the respondents to condone the delay in filing the revised return of income for the assessment year 2022-23 and to permit the petitioner to file a revised return of income in order to declare income in accordance with law and iii. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. 2. Sri. Aravind V Chavan, learned counsel for respondent No.3 on instructions submits that the revised return of income submitted by the petitioner is now been validated by Respondent No.3 and once the revised return of income submitted by the petitioner is validated, the order under Section 119(2)(b) of the Income Tax Act, 1961 (for short 'the Act') would not be sustainable. 3. As such, I proceed to pass the following: ORDER i. Writ Petition is allowed. ii. Certiorari is issued and the order dated 23.10.2024 passed under Section 119(2)(b) of the Act by respondent No.1 at Annexure-'A' is hereby quashed. - 4 - HC-KAR NC: 2025:KHC:25061 WP No. 11935 of 2025 iii. Since the mistake is on the part of the Department in wrongly validating the revised return of the petitioner, there will be no requirement for condoning the delay and it is for respondent No.2 to process the returns in view of validation made by respondent No.3, by considering it to be in time. SD/- (SURAJ GOVINDARAJ) JUDGE SSD List No.: 1 Sl No.: 37