- 1 - HC-KAR NC: 2025:KHC:49242 WP No. 21845 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21845 OF 2021 (T-IT) BETWEEN: NIKHIL KUMAR S/O DINESH KUMAR AGED ABOUT 54 YEARS OCCUPATION: SERVICE R/AT NO.174, 2ND MAIN 1ST BLOCK, 2ND STAGE RMV EXTENSION BENGALURU - 560 094 PAN: ACIPK5127G. …PETITIONER (BY SRI. B.S. BALACHANDRAN, ADVOCATE) AND: 1. JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE 6(1)(1)BENGALURU BMTC BUILDING, 80 FT ROAD KORAMANGALA, BENGALURU - 560 095. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX RANGE 6, BENGALURU BMTC BUILDING, 80 FT ROAD, KORAMANGALA, BENGALURU - 560 095 …RESPONDENTS (BY SRI. Y.V. RAVI RAJ, ADVOCATE AND SRI. M. DILIP, ADVOCATE) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49242 WP No. 21845 of 2021 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT PROCEEDINGS INITIATED BY THE R1 VIDE IMPUGNED NOTICE DATED 29.06.2021 ANNEXURE-A ISSUED U/S 148 OF THE IT ACT FOR THE A.Y.2015-16 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, 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 dispose of the petition as the same has become infructuous. 2. The memo reads as under: " HEREIN, the memo on behalf of the Petitioner is as under: The Petitioner in the top-noted writ petition has challenged the notice dated 29.06.2021 (ΑΝΝEXURE 'A') Issued by Respondent No.1 under section 148 of the Income-tax Act, 1961 ("Act") under the erstwhile provisions prior its amendment w.e.f., 01.04.2021. It is submitted that the Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal (2022) 138 taxmann.com 64 (SC) while dealing with the - 3 - HC-KAR NC: 2025:KHC:49242 WP No. 21845 of 2021 aforesaid amendment and notices issued to the assessees under section 148 of the Act subsequent to the amendment, issued directions treating the notices issued under section 148 of the Act as show cause notice under section 148A(b) of the Act. The said directions were applicable pan India which applied to the notice dated 29.06.2021 in the Petitioner's case also. It is submitted that consequent to the directions of the Hon'ble Supreme Court in the case of Ashish Agarwal (supra), Respondent No.1 issued fresh notice under section 148A(b) of the Act and thereafter completed the reassessment proceedings by passing the reassessment order. Given the above, it is submitted that the top-noted writ petition has become infructuous and may be dismissed as the prayer sought in the writ petition does not survive for consideration of this Hon'ble Court. 3. Accordingly, the petition is disposed of as having become infructuous. Sd/- (S.R.KRISHNA KUMAR) JUDGE YKL List No.: 2 Sl No.: 42