- 1 - HC-KAR NC: 2026:KHC:29918-DB WA No. 1498 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JUNE, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE RAJESH RAI K WRIT APPEAL NO. 1498 OF 2026 (T-IT) BETWEEN: 1. INCOME TAX OFFICER WARD 5 (2)(1), BMTC BUILDING,80 FT ROAD, KORAMANAGALA, BENGALURU – 560 095. 2. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 …APPELLANTS (BY SRI. THIRUMALESH M.,ADVOCATE) AND: SHAFFIK KHAN S/O AYUB KHAN, AGED ABOUT 34 YEARS, 34TH MAIN, SHAMANNA GARDEN, NEAR KHUDADAD MASHID, BENGALURU - 560 026 PAN EDCPK9957D …RESPONDENT (BY SRI. BALARAM R.RAO,ADVOCATE) Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:29918-DB WA No. 1498 of 2026 THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER DATED 21/08/2025 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.16321/2024 AND PASS SUCH OTHER ORDER. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE RAJESH RAI K ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) This appeal is filed under Section 4 of the Karnataka High Court Act, 1961 questioning the learned Single Judge’s order dated 21.08.2024 in W.P.No.16321/2024. 2. Heard learned senior standing counsel Sri.M.Thirumalesh for appellant/Revenue and learned counsel Sri.Balram R. Rao for respondent. 3. Learned counsel appearing for both the parties would submit that the issue raised in the present appeal is considered and answered against the appellants/Revenue in W.A.No.1141/2026 dated 17.04.2026. - 3 - HC-KAR NC: 2026:KHC:29918-DB WA No. 1498 of 2026 4. Following the above decision dated 17.04.2026 in W.A.No.1141/2026, the present appeal also stands dismissed. SD/- (S.G.PANDIT) JUDGE SD/- (RAJESH RAI K) JUDGE NC CT: RK List No.: 1 Sl No.: 7