- 1 - HC-KAR NC: 2026:KHC:7132 WP No. 12505 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 12505 OF 2025 (T-IT) BETWEEN: 1. SMT. KUMUDA SURESH WIFE OF LATE SRI. B.P.SURESH, AGED ABOUT 64 YEARS, REPRESENTED BY DULY AUTHORISED POER OF ATTORNEY HOLDER SRI. N S ARUNKUMAR SON OF N C SATYANARAYANA SETTY AGED ABOUT 63 YEARS UPSTAIR NO 34, HOSPITAL ROAD SHIVAJINAGAR, BANGALORE - 560 001 EMAIL ID- PRASANNA_1970@YAHOO.CO.IN MOBILE NO.- 9845814678 … PETITIONER (BY SRI. VENKATESH G., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD INTERNATIONAL TAXATION 1(2), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095 … RESPONDENT (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:7132 WP No. 12505 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE DRAFT ORDER UNDER SECTION 144C(1) OF THE INCOME TAX ACT, 1961 DATED 14/03/2025 FOR THE ASSESSMENT YEAR 2020-21 BEARING DIN: ITBA/AST/F/144C/2024-25/ 1074500170(1) PASSED BY THE RESPONDENT HEREIN MARKED AS ANNEXURE-A AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Learned counsel for the respondent files a memo, which reads as hereunder: "The respondent (sic) in the above case has sought for following reliefs: QUASH THE DRAFT ORDER UNDER SECTION 144C(1) OF THE INCOME TAX ACT, 1961 DATED 14.03.2025 FOR THE ASSESSMENT YEAR 2021-21 BEARING DIN ITBA/AST/F/144C/2024-25/1074500170(1) PASSED BY THE RESPONDENT HEREIN MARKED AS ANNX-A" The assessee had filed objections before the Dispute Resolution Panel and same is disposed of in favour of assessee vide dated - 3 - HC-KAR NC: 2026:KHC:7132 WP No. 12505 of 2025 24.12.2025. Hence, the above writ petition does not survive for consideration and has become infructuous. Hence, the above writ petition may be dismissed in the interest of justice." 2. Learned counsel for the petitioner submits that subsequent events are matter of record. 3. In light of the same, petition is disposed of as not calling for adjudication. However, contentions raised by the petitioner are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE VP