- 1 - HC-KAR NC: 2026:KHC:17508 WP No. 8778 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 8778 OF 2026 (T-IT) BETWEEN: 1. SANJANA BASAWARAJ PATTANSHETTI D/O SRI BASAWARAJ SHASHIDHAR PATTANSHETTI AGE ABOUT 39 YEARS NO.1868 F-101 PUJA CENTRAL 12TH MAIN, 32ND CROSS BANASHANKARI IIND STAGE BANGALORE - 560 070 PAN: AYXPP4390F … PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT, REP. BY ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME-TAX/ INCOME-TAX OFFICER, INCOME-TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:17508 WP No. 8778 of 2026 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3(3)(1), HMT BHAVAN, NO. 59 BELLARY ROAD, GANGANAGAR, BENGALURU - 560032. … RESPONDENTS (BY SRI. THIRUMALESH., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO I) QUASHING THE SHOW CAUSE NOTICE FOR PROPOSED VARIATION DATED 26/02/2026, BEARING DIN: ITBA/AST/F/143(3)(SCN)/2025- 26/1086598127(1), ISSUED AS PER THE PROVISIONS OF SECTION 144B BY THE RESPONDENT NO. 1 FOR THE AY 2024- 25, 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 SUNIL DUTT YADAV ORAL ORDER Sri. Thirumalesh, learned counsel accepts notice for respondents. 2. Learned counsel for the petitioner has filed a memo which reads as hereunder: "1. The above named petitioner has filed this Writ Petition under Articles 226 and 227 of the Constitution of India challenging the show cause notice for proposed variation dated 26.02.2026 issued by the Respondent No.1, i.e., the - 3 - HC-KAR NC: 2026:KHC:17508 WP No. 8778 of 2026 Assessment Unit, Income Tax Department, Delhi. The petitioner, in the present petition also challenged the notice issued u/s 143(2) dated 24.06.2025 issued by Respondent No.2, i.e., the Deputy Commissioner of Income Tax, Circle 3(3)(1), Bengaluru. 2. The petitioner submits that the Respondent No.1 passed assessment order u/s 143(3) rws 144B of the Act vide dated 17.03.2026. In view of the same, the said writ petition become infructuous. 3. In view of the above submissions, the petitioner humbly prays this Hon'ble Court to permit the petitioner to withdraw the above Writ Petition with liberty to file fresh writ petition challenging the assessment order and consequential notices in the interest of justice and equity. 4. The petitioner prays the Hon'ble court to pass such orders as this Hon'ble Court may deem fit on facts and circumstances of the case." 3. In light of the subsequent events as stated in the memo for withdrawal, petition is dismissed as not pressed. - 4 - HC-KAR NC: 2026:KHC:17508 WP No. 8778 of 2026 Liberty is reserved to take appropriate steps to challenge the assessment order as per law. All contentions of the petitioner are kept open. SD/- (S SUNIL DUTT YADAV) JUDGE VP