- 1 - HC-KAR NC: 2025:KHC:54383 WP No. 38124 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38124 OF 2025 (T-RES) BETWEEN: 1. CONFIDENT PROJECTS (INDIA) PRIVATE LIMITED INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING OFFICE AT NO.6, GROUND FLOOR, HOSUR MAIN ROAD LANGFORD TOWN CMP CENTRE AND SCHOOL BENGALURU - 560 025. REPRESENTED BY CHAIRMAN CHIRIANKANDATH JOSEPH ROY 2. CONFIDENT AIRLINES (INDIA) PRIVATE LIMITED INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING OFFICE AT NO. 574, PARK HOUSE, 80 FEET ROAD 8TH BLOCK, OPP LAKSHMI DEVI PARK KORAMANGALA BENGALURU - 560 095. REPRESENTED BY CHAIRMAN CHIRIANKANDATH JOSEPH ROY 3. CONFIDENT RESORTS AND RETREATS (INDIA) PRIVATE LIMITED INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING OFFICE AT NO.6, GROUND FLOOR, HOSUR MAIN ROAD LANGFORD TOWN CMP CENTRE AND SCHOOL BENGALURU - 560 025. Digitally signed by SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54383 WP No. 38124 of 2025 REPRESENTED BY CHAIRMAN CHIRIANKANDATH JOSEPH ROY 4. CONFIDENT ENTERTAINMENTS (INDIA) PRIVATE LIMITED, INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING OFFICE AT NO.6, GROUND FLOOR, HOSUR MAIN ROAD LANGFORD TOWN CMP CENTRE AND SCHOOL BENGALURU - 560 025. REPRESENTE BY CHAIRMAN CHIRIANKANTH JOSEPH ROY 5. ESTEEM BUILDING TECHNOLOGY PRIVATE LIMITED, INCORPORATE UNDER THE COMPANIES ACT, 1956 HAVING OFFICE AT NO.6, GROUND FLOOR, HOSUR MAIN ROAD LANGFORD TOWN CMP CENTRE AND SCHOOL BENGALURU - 560 025. REPRESENTED BY CHAIRMAN CHIRIANKANDATH JOSEPH ROY 6. DJ PROJECTS PRIVATE LIMITED, INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING OFFICE AT NO.6, GROUND FLOOR, HOSUR MAIN ROAD LANGFORD TOWN CMP CENTRE AND SCHOOL BENGALURU - 560 025. REPRESENTED BY CHAIRMAN CHIRIANKANDATH JOSEPH ROY 7. ZIONHILLS GOLF PRIVATE LIMITED, INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING OFFICE AT CHAMPION REEF GOLD COUNTRY - 3 - HC-KAR NC: 2025:KHC:54383 WP No. 38124 of 2025 HANCHALA VILLAGE KOLAR, BANGARPET ROAD BENGALURU - 563 114. REPRESENTED BY CHAIRMAN CHIRIANKANDATH JOSEPH ROY 8. CONFIDENT PROJECTS - RESIDENTIAL, INCORPORATED UNDER THE PARTNERSHIP ACT, 1932 HAVING OFFICE AT NO.6, GROUND FLOOR, HOSUR MAIN ROAD LANGFORD TOWN CMP CENTRE AND SCHOOL BENGALURU - 560 025. REPRESENTED BY CHAIRMAN CHIRIANKANDATH JOSEPH ROY 9. CHIRIANKANDATH JOSEPH ROY S/O C V JOSEPH AGED ABOUT 56 YEARS RESIDENT OF NO. 80 FEET ROAD, 8TH BLOCK, KORAMANGALA, BENGALURU - 560 095. …PETITIONERS (BY SRI. A MAHESH CHOWDHARY, ADVOCATE) AND: 1. DEPUTY DIRECTOR OF INVESTIGATION UNIT 3(3), BENGALURU CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU - 560 001. 2. ASSISTANT DIRECTOR OF INCOME TAX INVESTIGATION, UNIT 1(2) CENTRAL REVENUE BUILDING - 4 - HC-KAR NC: 2025:KHC:54383 WP No. 38124 of 2025 PRESS ROAD KOCHI - 682 018. 3. DIRECTOR GENERAL OF INCOME TAX (INV) CENTRAL REVENUE BUILDING PRESS ROAD KOCHI - 682 018. …RESPONDENTS (BY SRI. ARAVIND KAMATH, ASGI A/W SRI. M DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS OR ANY OTHER ORDER DECLARING THE SEARCH AND SEIZURE DATED 03.12.2025 UNDER SECTION 132 AS NON EST, ILLEGAL, ARBITRARY AND WITHOUT JURISDICTION AND ISSUE A WRIT OF CERTIORARI OR ANY ORDER QUASHING THE ORDER DATED 27.11.2025 BEARING NO. DGIT(INV)/CHN/TECH/KOCHI/2025-26 ISSUED BY THE RESPONDENT NO.3 AS NON EST IN LAW AND ARBITRARY 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 - 5 - HC-KAR NC: 2025:KHC:54383 WP No. 38124 of 2025 ORAL ORDER In this petition, the petitioners seek the following reliefs: a. Issue a Writ of Mandamus or any other order declaring the search and seizure dated 03.12.2025 under section 132 as non est, illegal, arbitrary and without jurisdiction; b. Issue a writ of certiorari or any order quashing the order dated 27.11.2025 bearing no. DGIT(Inv)/CHN/Tech/Kochi/ 2025-26 issued by the Respondent no.3 as non est in law and arbitrary. c. Issue writ of certiorari or any direction to quash and strike down the impugned panchanama dated 03.12.2025 vide annexure a and a1 as illegal and unconstitutional as was drawn on illegal search. d. Declare all acts of the Respondent Authority not limiting to taking of statements, seizures as non est in law illegal, bad in the eyes of law and without jurisdiction. e. GRANT such other relief/s which this Hon'ble Court may deem in the facts and circumstances of the case, in the interest of justice and equity. 2. Heard the learned counsel for the petitioners and Sri.Aravind Kamath, learned ASGI for the respondents and perused the material on record. 3. Learned counsel for the petitioners has filed a memo, which reads as under: “MEMO FOR WITHDRAWAL The counsel for the Petitioner seeks leave of this Hon’ble Court to withdraw the instant writ petition with - 6 - HC-KAR NC: 2025:KHC:54383 WP No. 38124 of 2025 a liberty to challenge subsequently. The memo may be considered in the interest of justice and equity.” . 4. The petition is disposed of as withdrawn in terms of a memo. Sd/- (S.R.KRISHNA KUMAR) JUDGE UN List No.: 2 Sl No.: 41