- 1 - HC-KAR NC: 2025:KHC:41956 WP No. 2757 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 2757 OF 2021 (T-IT) BETWEEN: 1. SRI. BALAJI STEEL AND CEMENT REP BY ITS PARTNER SRI SRINIVAS P AGED MAJOR NO.64, 3RD CROSS, GAYATHRI LAYOUT RAMASANDRA MAIN ROAD DANANAYAKANAHALLI BENGALURU RURAL-560060 …PETITIONER (BY SRI. SHIVAJI H. MANE, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 3(2)(3) BENGALURU BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU - 560 095 2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NFAC) C.R. BUILDING, IP ESTATE NEW DELHI - 110 002 …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE ISSUED UNDER SECTION 226(3) OF THE INCOME TAX ACT, 1961 DATED 27.10.2020 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 VIDE NOTICE WHICH IS ENCLOSED AS NANXURE-A AND ETC. Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41956 WP No. 2757 of 2021 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 for the petitioner has filed a memo along with a copy of the order dated 27.08.2024 passed by the Income Tax Appellate Tribunal. The said memo reads as under: "MEMO The Petitioner craves leave to submit as under: 1. It is humbly submitted that the impugned notice under section 226(3) of the Income Tax Act, 1961, dated 27/10/2020 issued to recover the demand in Annexure C to the writ petition does not survive today as a consequence of the assessment order being set aside by the Income Tax Appeal Tribunal, Bengaluru 'B' Bench in ITA No. 1380/Bang/2024 vide order dated 27/08/2024. True copy of the order dated 27/08/2024 issued by ITAT is enclosed herewith as Annexure J. 2. The Income Tax Appellate Tribunal has remitted the matter back to the file of the Respondent/Assessing Officer for fresh adjudication. In pursuance to the order of the ITAT the Assessing Officer has initiated the assessment proceedings afresh by issuing a notice u/s 142(1) of the Income Tax Act, 1961. True copy of the notice u/s 142(1) of the Act dated 30/09/2025 is enclosed as Annexure K. - 3 - HC-KAR NC: 2025:KHC:41956 WP No. 2757 of 2021 3. It is humbly submitted that despite the assessment order being set aside the Respondents have not lifted the back attachment. 4. In light of the above facts and circumstances, it is requested to dispose of the above matter by directing the Respondent No. 1 to lift the bank attachment made pursuant to the impugned notice." 2. In view of the aforesaid order passed by the ITAT during the pendency of the present petition, nothing further survives for consideration except quashing the Bank Attachment Order/Notice dated 27.10.2020 bearing F No.ACZFS2919K/ITO/W-3(2)(1)/2020-21, vide Annexure-A. In view of the above, this petition is hereby disposed of in terms of the order dated 27.08.2024 passed by the ITAT, "B" Bench, Bengaluru and consequently, Annexure- A, dated 27.10.2020 is hereby quashed. Sd/- (S.R.KRISHNA KUMAR) JUDGE BSV/CT-SG/List No.: 2 Sl No.: 25