- 1 - HC-KAR NC: 2025:KHC:45454 WP No. 9674 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9674 OF 2025 (T-IT) BETWEEN: M/S KEMFIN SERVICES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, KEMWELL HOUSE NO.11, TUMKUR ROAD, YESHWANTHPUR, BENGALURU – 560 022 REPRESENTED BY ITS AUTHORISED SIGNATORY, DIRECTOR SRI. KARAN BAGARIA, SON OF LATE SRI. SUBHASH BAGARIA, AGED ABOUT 40 YEARS …PETITIONER (BY SRI. A. SHANKAR, SENIOR COUNSEL FOR SRI. MADHUSUDHAN U.A., ADVOCATE) AND: 1. CENTRALIZED PROCESSING CENTRE 1ST FLOOR, PRESTIGE ALPHA NO. 48/148/2, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, KARNATAKA – 560 095 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2(3), CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALURU – 560 001 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1; SRI. M. DILIP, ADVOCATE FOR R2) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45454 WP No. 9674 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMUNICATION DATED 25.11.2024 INVALIDATING THE RETURN OF INCOME FILED FOR THE ASSESSMENT YEAR 2023-24 UNDER SECTION 139(9) OF THE INCOME TAX ACT, 1961 BY THE RESPONDENT NO.1 BEARING DIN NO. CPC/234/G5E/404939791121033 HEREIN MARKED AS ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 direction in the nature of a writ or certiorari quashing the communication dated 25.11.2024 invalidating the return of income filed for the assessment year 2023-24 under section 139(9) of the Income Tax Act, 1961 by the Respondent No.1 bearing DIN No.CPC/2324/G5e/404939791121023 herein marked as Annexure-A. ii) Invoking the extra-ordinary jurisdiction of this Hon’ble High Court directing the Respondent No. to consider the return filed on 12.10.2023 as valid return for the assessment year 2023-24 herein marked as Annexure–B.” - 3 - HC-KAR NC: 2025:KHC:45454 WP No. 9674 of 2025 2. Learned counsel for the petitioner has filed a memo enclosing a copy of the intimation letter and Order Giving Effect to (OGE), which is placed on record. 3. In view of the memo, the petition is rendered purely academic and the same is dismissed as infructuous. 4. Petitioner is at liberty to take recourse to such remedies as available in law including approaching this Court, subsequently, if occasion so arises. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 8